I am not satisfied with the quality of the lecture.

Since this lecture provides a comprehensive overview of wage management and the four major social insurance systems, it contained a lot of practical content that would be genuinely helpful for those in charge of HR or payroll. Rather than just explaining theories, the instructor focused on cases frequently encountered in actual payroll calculations—such as working hours, statutory allowances, and minimum wage calculations—making it easy to understand. In particular, the section on ordinary wage versus average wage helped me clarify practical standards by comparing concepts that are often confusing. The step-by-step explanations of topics like the scope of minimum wage inclusion, calculation of standard working hours, and payroll for employees joining or leaving mid-month provided an opportunity to re-examine my payroll processes. I also felt it was very practical because sensitive real-world topics, such as the comprehensive wage system and statutory allowance calculations, were summarized focusing on the core essentials. Overall, the curriculum allows for an integrated understanding of the Labor Standards Act, the income tax system, and the flow of the four major social insurances. I believe it is a suitable course for those who want to build a solid foundation or organize their practical standards. It is a great lecture not only for those new to payroll but also for experienced professionals looking to refresh their conceptual knowledge.

I was feeling quite lost after being transferred internally to the newly created Production Management Team at my company, but this instructor's lecture seems like it will be very helpful in getting set up. Even though I learned this as a required major course in Business Administration, I found that without taking a practical-oriented lecture like this, I couldn't apply what I learned theoretically. It's great that I can refer back to it whenever questions come up even after completing the course. Highly recommend~

It would be even better if you could also upload the practice files for Section 8. Thank you!