Payroll Principles

Program Description & HIGHLIGHTS

This course is designed to educate the students with the basic rules and procedures for calculating payroll and payroll deductions. The course is focusing on both manual and computerized payroll calculations.

Upon completion of this course the successful student will develop and demonstrate the ability to:

  • Define  Payroll and its functions
  • Describe important laws and how they affect payroll
  • Understand Federal and Provincial income tax
  • Explain purpose of a TD1 form
  • Calculate gross pay
  • Understand  regular pay, salaries, overtime pay, commissions, and bonuses
  • Calculate statutory deductions : CPP contributions, EI Contributions, and Income tax payments
  • Define Worker’ compensation plans
  • Record typical payroll from a summary
  • Prepare a company’s payroll summary
  • Maintain an individual’s earning record
  • Understand the employer’s tax responsibilities
  • Calculate and record the employer’s expense associated with payroll
  • Remit and record employees’ deductions to Canada Revenue agency
  • Understand employers’ annual responsibilities for filing T4 summary form
  • Use Simply accounting for doing payroll
  • Use Quick books for doing payroll

Admissions Requirement

Minimum 18 years of age.


Offered at both Kelowna and Surrey campus.


Contact Focus College for pricing.


50 hours of classroom instruction plus exercises and 

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