Understanding Payroll, Deductions, and Statutory Benefits
Understanding Payroll, Deductions, and Statutory Benefits is a practical self-paced online training designed to help learners understand how payroll is computed in the Philippines, from employee earnings and gross pay to mandatory deductions, withholding tax, statutory contributions, benefits, and net pay. The course explains important payroll concepts and walks learners through practical computations involving compensation, SSS, PhilHealth, Pag-IBIG Fund, withholding tax on compensation, and selected statutory monetary benefits under applicable Philippine rules.
Through detailed explanations, step-by-step computations, payroll examples, sample payslips, and realistic workplace cases, learners will develop a practical understanding of how payroll figures are determined and how common payroll errors can be identified. The course is suitable for employees, HR and administrative personnel, payroll support staff, business owners, supervisors, accounting personnel, students, and other learners who want to better understand Philippine payroll. Complete the 4-hour self-paced training and earn an e-certificate for your training record, PDS, or resume.
Learning Objectives
By the end of the training, learners should be able to:
- Explain the basic payroll cycle and distinguish common components of employee earnings, deductions, statutory contributions, benefits, and net pay.
- Identify and compute common payroll earnings and selected wage-related payments using applicable Philippine labor standards.
- Distinguish permissible payroll deductions from deductions that require legal, regulatory, or employee authorization.
- Determine and compute employee and employer contributions for SSS, PhilHealth, and Pag-IBIG Fund using the applicable contribution bases and current official schedules.
- Apply the appropriate BIR withholding tax table to practical compensation examples and explain how statutory contributions affect taxable compensation.
- Explain and compute selected statutory monetary benefits that commonly interact with payroll, including 13th-month pay.
- Trace a payroll computation from earnings through deductions to net pay and interpret the major information appearing on a payslip.
- Review sample payroll calculations for common errors involving earnings, contribution bases, deductions, withholding tax, and statutory benefits.
Target Participants
- HR Practitioner
- Payroll Staff
- Accounting Staff
- Administrative Officer
- Administrative Assistant
- Finance Staff
- Bookkeeper
- Business Owner
- Supervisor
- Team Leader
- Government Employee
- Private-Sector Employee
- Office Personnel
- Freelancer
- Student
- Fresh Graduate
- Job Seeker
Course Outline
Quick Course Guide 1
- Here’s What to Know Before You Begin
Understanding Payroll and Employee Pay 3
- How Payroll Works
- Understanding Salary, Wages, and Payroll Earnings
- From Basic Pay to Gross Pay
Wage-Related Payroll Computations 3
- Work Beyond Ordinary Hours
- Holidays and Night Work
- Building Gross Earnings: Integrated Examples
Payroll Deductions and Government Contributions 4
- Understanding Payroll Deductions
- SSS Contributions
- PhilHealth Contributions
- Pag-IBIG Fund Contributions
Withholding Tax and Statutory Benefits 4
- Understanding Taxable Compensation
- Computing Withholding Tax on Compensation
- 13th-Month Pay
- Other Statutory Benefits and Their Payroll Connection
Complete Payroll Computation and Payroll Checking 3
- From Gross Earnings to Net Pay
- Reading and Checking a Payslip
- Payroll Errors, Controls, and Final Integrated Case
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