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<h1><span class="section-number">1. </span>PREFACE<a class="headerlink" href="#preface" title="Link to this heading"></a></h1>
<p>The material of this study guide aim to make students to be be able to:</p>
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<li><p>Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.</p></li>
<li><p>Identify and meet payroll-related obligations for businesses.</p></li>
<li><p>Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.</p></li>
<li><p>Apply payroll procedures using computerized payroll software through practical, hands-on exercises.</p></li>
<li><p>Payrolls responsibilities from hiring through to termination.</p></li>
<li><p>Payroll compliance legislation in practical scenarios.</p></li>
<li><p>Individual pay calculation process.</p></li>
<li><p>Calculate regular individual pay</p></li>
<li><p>Calculate non-regular individual pay</p></li>
<li><p>Calculate termination payments</p></li>
<li><p>Complete a Record of Employment (ROE)</p></li>
<li><p>Apply federal and provincial legislation to payroll, including:</p>
<ul>
<li><p>The Canada Pension Plan Act</p></li>
<li><p>The Employment Insurance Act</p></li>
<li><p>The Income Tax Act</p></li>
<li><p>Employment Standards legislation</p></li>
<li><p>Workers Compensation Acts</p></li>
<li><p>Québec-specific legislation</p></li>
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