CPA300 - Payroll Compliance Legislation

Outline info
Semester
School
Last revision date Jan 27, 2025 1:03:48 AM
Last review date Mar 17, 2025 12:15:10 AM


Subject Title
Payroll Compliance Legislation

Subject Description
This subject will provide students with the payroll related legislation affecting organizations, as well as the tools to find information and apply that information to different scenarios in relation to individual pay.

Credit Status
One credit with the National Payroll Institute towards the PCP designation.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

Upon completion of this course, you should be able to:

  • describe payroll's objectives and stakeholders
  • identify an employee/employer relationship
  • apply federal and provincial legislation to payroll including:
    • Canada Pension Plan
    • Employment Insurance
    • Income Tax
    • Employment Standards Legislation
    • Workers' Compensation Acts
    • Québec-specific legislation
  • communicate the payroll compliance requirements to various stakeholders

Academic Integrity
Seneca upholds a learning community that values academic integrity, honesty, fairness, trust, respect, responsibility and courage. These values enhance Seneca's commitment to deliver high-quality education and teaching excellence, while supporting a positive learning environment. Ensure that you are aware of Seneca's Academic Integrity Policy which can be found at: http://www.senecapolytechnic.ca/about/policies/academic-integrity-policy.html Review section 2 of the policy for details regarding approaches to supporting integrity. Section 2.3 and Appendix B of the policy describe various sanctions that can be applied, if there is suspected academic misconduct (e.g., contract cheating, cheating, falsification, impersonation or plagiarism).

Please visit the Academic Integrity website http://open2.senecac.on.ca/sites/academic-integrity/for-students to understand and learn more about how to prepare and submit work so that it supports academic integrity, and to avoid academic misconduct.

Discrimination/Harassment
All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at student.conduct@senecapolytechnic.ca.

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Accessibility Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

Camera Use and Recordings - Synchronous (Live) Classes
Synchronous (live) classes may be delivered in person, in a Flexible Learning space, or online through a Seneca web conferencing platform such as MS Teams or Zoom. Flexible Learning spaces are equipped with cameras, microphones, monitors and speakers that capture and stream instructor and student interactions, providing an in-person experience for students choosing to study online.

Students joining a live class online may be required to have a working camera in order to participate, or for certain activities (e.g. group work, assessments), and high-speed broadband access (e.g. Cable, DSL) is highly recommended. In the event students encounter circumstances that impact their ability to join the platform with their camera on, they should reach out to the professor to discuss. Live classes may be recorded and made available to students to support access to course content and promote student learning and success.

By attending live classes, students are consenting to the collection and use of their personal information for the purposes of administering the class and associated coursework. To learn more about Seneca's privacy practices, visit Privacy Notice.

Prerequisite(s)
No required prerequisite but Grade 12 English and Mathematics, or equivalent, are strongly recommended.  

Topic Outline

  • Payroll and Its Compliance Environment
  • Federal Legislation
  • CPP and EI
  • Income Tax
  • Employment Standards
  • Collective Agreements
  • Provincial Legislation Outside Quebec
  • Quebec Legislation
  • Workers Compensation

 

Mode of Instruction
Classroom/Online Virtual Classroom - Blended Learning

This course will combine classroom or online virtual classroom instruction with additional resources accessed through the National Payroll Institute. Students will be able to use quizzes and other applications in order to prepare for the midterm and final exams which will be written online at Seneca.
 
Students must first register with and pay tuition fees to Seneca, and then register and pay applicable fee(s) directly to the Institute.

Prescribed Texts
Students must register with Seneca College first, and then register with NPI to receive the manuals from the National Payroll Institute.
Use the following link to register with NPI:
https://www.payroll.ca/Events/Certification-Calendar?eventtype=Payroll+Compliance+Practitioner&clear=true&page=1

To find out the cost of books and learning material go here.

Any courses not listed on the bookstore webpage do not require any resources for purchase. All resources will be provided by your instructor.

Reference Material
For guides on research and citations: https://library.senecapolytechnic.ca/

Required Supplies
The exams are remotely proctored through Integrity Advocate.  You will need to enable your computer camera as photo validation and a photo ID are required to start the exam. Students wishing to familiarize themselves with remote proctoring may complete a system check and demo by going to National Payroll Institute’s Integrity Advocate page.  (https://www.integrityadvocate.com/what-to-expect/national-payroll-institute )

Student Progression and Promotion Policy

http://www.senecapolytechnic.ca/about/policies/student-progression-and-promotion-policy.html

Grading Policyhttp://www.senecapolytechnic.ca/about/policies/grading-policy.html

A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
OR
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online (http://www.senecapolytechnic.ca/about/policies/academics-and-student-services.html) or at Seneca's Registrar's Offices. (https://www.senecapolytechnic.ca/registrar.html).



Modes of Evaluation
Assignments are due on the dates specified. Should extenuating circumstances arise, contact your instructor prior to the assignment due date so that an appropriate course of action can be established. Late assignments may be subject to a penalty and may not be accepted after a set period of time.
 
In cases of cheating or plagiarism, the College Academic Policy will prevail. Please ensure that all assignments and reports are properly documented.
 
Students are referred to the following website for Seneca College Library style guides, Academic Honesty Policy and Copyright guidelines: https://library.senecapolytechnic.ca/
 
Dates for evaluations are specified in the weekly schedule addendum to this outline. The evaluation process may include, but is not limited to, tests, exams, assignments or presentations. Supporting documentation may be requested for absences or missed submissions due to medical or other reasons. Faculty must be notified immediately in the event of a missed evaluation. Upon acceptance of the absence, and applicable documentation, the weighting of the missed deliverable will normally be applied to the final exam.

English Competency:

The ability to communicate effectively is essential for success in business. Therefore, you must demonstrate English competency in this course in both oral and written work. Ensure your written work includes correct sentence structure, spelling and punctuation. Always spell check, edit and proofread your work.


NOTE:  The National Payroll Institute requires a grade of 65% on the final exam and 65% overall in order for the credit to be accepted toward the PCP designation.

Discussion Board Forum 5%
Assignments (2 @ 7.5%) 15%
Midterm Exam 30%
Final Exam 50%







Please retain this course outline document for future educational and/or employment use.




Approved by: Roberta Aquino