Payroll Express in English: Understanding German Payroll Accounting within two days

Legal obligation to perform payroll accounting

• • Labour law principles of payroll accounting.
  • Structure of payroll accounting and pay slips for employees.

Total gross income

• • Overview of different remuneration items.
  • Composition of the total gross income.
  • Significance of the total gross income.

Statutory deductions/tax calculation – wage tax

• • Remuneration from a tax perspective.
  • Meaning of tax classes and impact on payroll calculation.
  • Introduction to the calculation of wage tax.
  • Brief overview of tax-free/taxable remuneration items.
  • Solidarity surcharge, church tax.

Statutory deductions / social security

• • Remuneration from a social security perspective.
  • Health, pension, unemployment and long-term care insurance.
  • Special requirements on the contribution rate in long-term care insurance about being or not being a parent.
  • Different income thresholds for health and long-term care insurance and for pension and unemployment insurance.

From gross to net

• • Exercises and case studies for payroll accounting.

From net to payment amount

• • Essential net payments and net deductions (e.g. reimbursement of expenses, capital-forming benefits, etc.).

In this online training course, you will learn in just two days

• • The logic and structure behind German payroll accounting.
  • Basics of labour law required for payroll accounting.
  • The components of gross remuneration.
  • What amount remains after the deduction of taxes and social security.

Newcomers and career changers in payroll accounting, HR managers and managers who want to get an overview of payroll accounting.