CPA404 - Applied Payroll Management

Outline info
Last revision date 2018-07-20 13:30:20.512
Last review date 2018-07-20 13:30:37.448

Subject Title
Applied Payroll Management

Subject Description
This subject provides students with the opportunity to apply relevant management processes in the context of a payroll department. Benchmarking, best practices development, human resources skills are utilized to enable the payroll professional to achieve organizational and career goals.

Credit Status
One credit with the Canadian Payroll Association towards the Certified Payroll Management Program (CPMP).

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

1. Define the compliance advisor role of a payroll professional, including how payroll can expand its role in an organization.
2. Analyze payroll's relationship with the finance, human resources and information technology departments in an organization.
3. Participate in continuous improvement strategies through benchmarking and the application of best practices.
4. Identify the processes required for evaluating, implementing and maintaining new payroll systems.
5. Participate in the development of payroll employees through the use of cascading objectives, job design, professional development, succession planning and performance measurement.
6. Develop personal and professional career plans.
7. Demonstrate self-management using effective time and stress management strategies.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on for further information regarding cheating and plagiarism policies and procedures.

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

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 Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

Students must successfully complete CPA300, CPA301, CPA302, CPA403 and ACC120 prior to taking this subject. 

Topic Outline

  • Compliance Advisor Role
  • Internal Relationships
  • Continuous Improvement
  • Evaluation and Implementation of Payroll Systems
  • Career Plans
  • Time Management
  • Stress Management
  • Employee Development

Mode of Instruction
Traditional Classroom

A combination of teaching methods such as lectures, case studies, discussions and group work will be used.

Students must register with the Canadian Payroll Association and Seneca College.  Costs per semester include tuition fees payable to Seneca College and registration and membership fees payable directly to the CPA.

Prescribed Texts
Students must register with Seneca College first, and then register with CPA to receive the manuals from the Canadian Payroll Association.
Use the following link to register with CPA:

Reference Material

Required Supplies

Promotion Policy

Grading Policy
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)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online ( or at Seneca's Registrar's Offices.

Modes of Evaluation
Assignments are due on the dates specified. Should extenuating circumstances arise, please contact your instructor immediately, prior to when your assignment is due, so an appropriate course of action can be established. Late assignments may be subject to a penalty of up to 10% per week and will not generally be accepted beyond two weeks after the assignment due date.

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 web site for the Seneca College Library MLA Style Guides, Academic Honesty Policy and Copyright guidelines:  


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. Any absences or missed submissions due to medical or other reasons must be supported by medical or other appropriate documentation within one (1) week of the due date. The faculty and program area must be notified immediately in the even of a missed evaluation. Upon acceptance of the 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 subject 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 Canadian Payroll Association (CPA) requires a grade of 65% on the final exam and 65% overall in order for the credit to be accepted toward CPA designations.

Grading is based on the following marking scheme:

Participation 20%
Assignment 1 20%
Assignment 2 20%
Final Exam 40%

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

Academic Program Manager
Emiliano Introcaso

Approved by: Academic Program Manager Emiliano Introcaso