Payroll Accounting TVöD/TV-L compact

Various gross amounts in Payroll Accounting

• Total gross salary, tax, social security gross salary and supplementary pensionable pay.

Wage tax principles - applies to the public and private sectors

• The concept of wages - taxable and tax-free pay components, (electronic) income tax card, tax classes, income tax table, tax-free allowances.

Social security principles - applies to the public sector and the private sector

• Social insurance branches, contribution assessment limits, contribution rates, compulsory/exempt health insurance.
• Special feature in the public sector: Assessment of typical TVöD remuneration components from the perspective of the annual earnings limit (APL).

Supplementary pension

• Calculation using the example of VBL West (purely pay-as-you-go financed), effect on the gross tax and SI amount.
• Excursus: Mixed-financed supplementary pension (pay-as-you-go/funded) using the example of the VBL (East).

Payroll Accounting process using a practical example

• From total gross to net and payment amount.

Tax and social security aspects of absences, partial pay periods

• Illness: Calculation of the 6/12-month period for continued illness. Sickness benefit supplement, top-up of gross or net sickness benefit.
• Wage tax U-registration.

One-off pay and other remuneration - applies to the public and private sectors

• Special tax and social security features.

Excursus annual special payment in the public sector

• Eligibility requirements.
• Twelfths rule and harmless absences.
• Differences in TVöD-VKA, TVöD-Bund and TV-L.

Correct billing of non-permanent charges

• Deferred payments: The accrual/inflow principle and the implications under contribution law.

Special features of surcharges

• Time bonuses for overtime, Sunday, public holiday and night work (SFN).
• Tax exemption of SFN bonuses - § 8 TVöD vs. § 3b EStG.
• Flat rates for on-call duty.

Questions from the attendees