Payroll Administration in Practice
| Structure Type: | Study unit |
|---|---|
| Code: | TL00BR20 |
| Curriculum: | LT 2025 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2026-2027) |
| Semester: | Spring |
| Credits: | 5 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Learning Outcomes
After completing the course, the student can calculate various salaries in practice and use financial management software in payroll. The student learns to calculate wages with the help of Excel and thus acquires basic skills before entering the software. The student can explain to the employee the basics of the salary slip, such as the calculation criteria and the deductions made from it. After completing the course, the student will understand the key processes of payroll calculation and their practical significance in working life. The student will practice information retrieval skills and develop their skills in reading and answering techniques as part of the preparation for the PHT junior-level test. At the end of the course, the student realizes how their competence grows through systematic practice and practical assignments.
Student's Workload
In higher education, 1 credit corresponds to 27 hours of student work. For this course, that means 135 hours, which are divided into contact hours, exercises, and independent study.
Prerequisites / Recommended Optional Courses
The basics of business accounting, accounting in practice, payroll administration and cost accounting.
Contents
The course content includes practical overall assignments done during classes and independently as homework. Specific/essential answers to the tasks are available, and you can use them to work on your calculations. In problem situations and solving them, students can critically assess their competence and problem-solving skills.
Basic Software Settings
Personal data register
Calculation of salaries
Indirect costs
Tax-free remuneration
Holiday pay
Other situations
PHT-Junior Preparation
Regional Impact
Possible visits to companies or operators in the area.
Internationality
Companies operate in different forms and industries in the area, and their financial management tasks also require expertise in the areas of this course.
Recommended or Required Reading and Other Learning Resources/Tools
Course literature: Payroll calculation in practice. Kati Mattinen & Kirsi Parnila & Marika Väisänen. Chamber of Commerce 2024.
The teacher separately announces overall exercises and material.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Teaching methods depend on whether it is a contact teaching group or a blended learning implementation.
Assessment Criteria
Completion of the course with total exercises 100% OR
Total exercises 80% and group work or learning diary 20%
Course assessment 1-5/fail and/or possible group work/learning diary pass/fail.
If the course is completed in a retake, a regular exam will be arranged, with an assessment of 1-5/fail.
Assessment Methods
Evaluation of the overall exercises to be done with the financial management software and the evaluation of possible group work/learning diary.