######################
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

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.