1. PREFACE

The material of this study guide aim to make students to be be able 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.

• 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