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47 lines
1.7 KiB
ReStructuredText
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PREFACE
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The material of this study guide aim to make students to be be able to:
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- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
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- Identify and meet payroll-related obligations for businesses.
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- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
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- Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
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- Payroll's responsibilities from hiring through to termination.
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- Payroll compliance legislation in practical scenarios.
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- Individual pay calculation process.
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- Calculate regular individual pay
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- Calculate non-regular individual pay
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- Calculate termination payments
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- Complete a Record of Employment (ROE)
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- Apply federal and provincial legislation to payroll, including:
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- The Canada Pension Plan Act
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- The Employment Insurance Act
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- The Income Tax Act
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- Employment Standards legislation
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- Workers' Compensation Acts
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- Québec-specific legislation
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Recommended Course Material
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Material Structure Overview
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1. Introduction to Canadian Payroll
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#. Labour and Employment Standards
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#. Accounting for Payroll
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#. Calculating Gross Pay
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#. Pensionable, Insurable, and Taxable Earnings
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#. Calculating Net Pay
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#. Calculating Employer's Source Deduction Remittances
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#. Termination of Employment:
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- Record of Employment (ROE)
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- Termination Payments
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- Retirement Pay
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In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
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