Meaning of this thesis was to build total exercise for the payroll course. This thesis principal was Oulu University of Applied Sciences, and the guiding teacher was Elisa Koukkari. The subject of this thesis developed when teacher suggested it and my own interest in towards payroll computation. Oulu University of Applied Sciences payroll course is expanding one study point and purpose of the exercise is to cover it. Teacher wishes that exercise includes working hours calculation and annual holiday pay calculation.

In the database has been processed basics of salary, salary-related withholdings and benefits, working hours- and annual holiday calculation. Main sources were e-books on the subject, tax administration website, annual holidays act and working hours act. This thesis is implemented as Functional development work. Target for development work was payroll course. Topics in the subject area have been opened with figures and tables.

Thea goal was built clear and instructive total exercise for the payroll course which meets the teacher’s wishes for the exercise. The goal was also to that students learn through total exercise. The result on this thesis is good and instructive total exercise and it will be introduced to payroll course. Students use it to learn and practice things that took place in the course.