diff --git a/docs/source/preface.rst b/docs/source/preface.rst index e69de29..4be3dbf 100644 --- a/docs/source/preface.rst +++ b/docs/source/preface.rst @@ -0,0 +1,48 @@ +Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada. + +Students will learn how to: + +- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees. +- Identify and meet payroll-related obligations for businesses. +- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities. +- Apply payroll procedures using computerized payroll software through practical, hands-on exercises. +- Payroll's responsibilities from hiring through to termination. +- Payroll compliance legislation in practical scenarios. +- Individual pay calculation process. + +Learning Outcomes +****************** + +The material of this study guide aim to make students to be be able to: + +- Calculate regular individual pay +- Calculate non-regular individual pay +- Calculate termination payments +- Complete a Record of Employment (ROE) +- Apply federal and provincial legislation to payroll, including: + - The Canada Pension Plan Act + - The Employment Insurance Act + - The Income Tax Act + - Employment Standards legislation + - Workers' Compensation Acts + - Québec-specific legislation + +Recommended Course Material +**************************** + +Material Structure Overview +**************************** + +1. Introduction to Canadian Payroll +#. Labour and Employment Standards +#. Accounting for Payroll +#. Calculating Gross Pay +#. Pensionable, Insurable, and Taxable Earnings +#. Calculating Net Pay +#. Calculating Employer's Source Deduction Remittances +#. Termination of Employment: + - Record of Employment (ROE) + - Termination Payments + - Retirement Pay + +In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.