Palkkahallinto (5 cr)

Evaluation scale

0-5

Objective

The student masters the calculation of wages and salaries both manually and with cloud computing systems. The student is able to withhold taxes and other deductions on wages and salaries and knows how to render accounts for them to different stakeholders and how to report on payroll accounting. The student knows the legal regulations and guidelines concerning payroll and is able to apply this information when solving the practical problems concerning payroll accounting. The student understands the role of payroll accounting as part of personnel management and the connection between payroll accounting and financial accounting. The student is capable of learning the basics of digital systems from the instruction material and understands how the digital systems are developed in everyday work.

Content

The course contents include basic principles and norms of employment, and salaries and wages, payroll tax, indirect employee costs, rewards in kind, compensation for expenses, working hours, regulations on payments for non-working hours, and recording of payroll transactions.

Materials

One of the following: Mattinen, K., Parnila, K. & Orlando, C. 2015 Palkanlaskenta käytännönläheisesti. Helsinki: Helsingin seudun kauppakamari. Stenbacka, J. & Söderström T. 2012. Palkanlaskenta. Helsinki: SanomaPro. Syvänperä, O. & Turunen, L. 2015. Palkkavuosi. Helsinki: Edita.Työehtosopimuslaki (436/1946) Työsopimuslaki (55/2001) Ennakkoperintälaki (1118/1996) Ennakkoperintäasetus (1124/1996) Tuloverolaki (1535/1992) Työaikalaki (605/1996) Vuosilomalaki (162/2005) Laki työnantajan sosiaaliturvamaksusta (366/1963) Verohallinnon päätös ennakonpidätysvelvollisuudesta vapauttamisesta (1697/2009) Verohallinnon päätös ennakonpidätyksen toimittamistavoista ja määrästä 2018 Verohallinnon päätös vuodelta 2018 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteistaVerohallinnon päätös verovapaista matkakustannusten korvauksista vuonna 2018

Completion alternatives

Assignment (S) and exam (100 %).

Student workload

Lectures 54 h Virtual study 54 h Assignments 27 h

Assessment criteria, satisfactory (1)

1 (Sufficient): The student needs a lot of tutoring in producing the payroll data and taking care of reporting. Producing the payroll data takes a lot of time and the data is inaccurate. The student can solve basic payroll accounting cases only with the help of auxiliary material.
2 (Satisfactory): The student needs a lot of tutoring in producing the payroll data and in correcting the mistakes and taking care of reporting. Producing the payroll data takes a lot of time. The student often needs auxiliary material when solving basic payroll accounting cases.

Assessment criteria, good (3)

3 (Good): The student is able to draw up almost accurate payroll accounting data when tutored. The student is able to report on payroll accounting. The student produces the payroll data efficiently enough. The student sometimes needs auxiliary material when solving basic payroll accounting cases.
4 (Very Good): The student is able to draw up accurate payroll accounting data with little advice. The student is able to report on payroll accounting. The student produces the payroll data efficiently enough. The student knows how to solve the basic payroll cases without the help of auxiliary material.

Assessment criteria, excellent (5)

5 (Excellent): The student is able to draw up accurate payroll accounting data independently using different sources of information. The student is able to report on payroll accounting. The student produces the payroll data in time. The student knows how to solve the basic payroll cases without the help of auxiliary material.

Qualifications

It is recommended to choose the course HTLT2004 Business Information Systems at the same time.

Further information

The course is recommended for students both in accounting and HRM. The course is obligatory for students specializing in HRM. The course can be chosen by those first year students who want to proceed faster in their studies. The course can be accomplished as distance studies excluding the exam following the schedule of the course.