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FMGT 4915 - Payroll Essentials

Financial Management Part-time Studies Course

School of Business

Course Details

Students who complete the course will know the payroll compliance responsibilities that affect organizations, apply payroll legislation and calculate individual pay. This includes all components of individual pay from remuneration, through deductions, to net pay for both regular and non-regular situations. Students will have the content and skills to effectively communicate all aspects of the individual pay calculation process to external and internal stakeholders. Graduates of this course will be able to calculate and report the government and third party remittances, year-end requirements and accounting for payroll at the compliance level for the organization. They will also be able to effectively communicate these organizational processes and requirements to internal and external stakeholders.





Winter 2020

Below is one offering of this course for the Winter 2020 term.

CRN 82087

Sat Jan 11 - Sat Apr 04 12 Weeks

Class Meeting Times

Dates Days Times Locations
Jan 11 - Apr 04 Sat 09:00 - 12:00 BBY SE06 Rm. 104


Basil Jessome

Course Outline




  1. Class WILL NOT be held on Saturday, February 1st.

This course offering is in progress and full. Please check back next term or subscribe to receive email updates.

In Progress and Full

Learning Outcomes

Upon completion of this course students 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.
  • Calculate regular individual net pay including allowances, expenses, and benefits.
  • Calculate non-regular individual net pay including bonus and vacation payments.
  • Calculate termination payments and commission payments.
  • Complete a Record of Employment.
  • Communicate all aspects of individual pay requirements to various stakeholders.
  • Calculate organizational remittances to federal, provincial and third party stakeholders.
  • Complete federal year-end documentation.
  • Communicate all aspects of organizational remittance, accounting and year-end requirements to various stakeholders.

Effective as of Winter 2011

Related Programs

FMGT 4915 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Accounting
    Part-time   Diploma
  3. Financial Management (Professional Accounting Option)
    Part-time   Certificate


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Contact Information

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English Language Proficiency

BCIT's Part-time Studies English Language Proficiency Standard is English 12 (or equivalency). Students who do not meet this requirement should upgrade their English skills prior to any future registration.

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Registration is now open for the Winter 2020 term.

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