CERTYNEX IFRS ACADEMY

Paylane enters into a payroll outsourcing contract. Which of the following activities transfers no service to the customer and is therefore not a performance obligation?

Monthly processing of the payroll of the customer's employees.

Training the customer's payroll staff to use the payslip portal, as provided for in the contract.

Opening the customer file and entering its data into Paylane's internal systems.

Preparing and filing, on the customer's behalf, the annual social security returns provided for in the contract.