Contents
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 basics - applies to the public and private sectors
- Social insurance branches, contribution assessment limits, contribution rates, compulsory/exempt health insurance.
- Special feature in the public service: Assessment of typical TVöD remuneration components from the point of view 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 service
- 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 participants
Learning environment
Your benefit
- You will receive the necessary basic knowledge for successful payroll accounting - from gross to net - in the TVöD/TV-L in a clear way. Through examples and exercises, you will learn how to solve typical payroll cases and avoid mistakes.
- Liability traps are discussed.
- Checklists and schedules will also help you with your work after the training .
- Current letters and notifications from the social insurance institutions and tax authorities are taken into account.
Methods
Lectures, case studies, exercises, checklists, practical tips.
Recommended for
Employees in HR departments and payroll accounting in companies and institutions that apply the TVöD or TV-L.
Attendees comments
"I can recommend the training because I felt that I was in good hands and found it very appealing from a professional point of view."

Seminar evaluation for "Payroll accounting TVöD/TV-L compact"







30190
Start dates and details
Wednesday, 18.06.2025
09:00 am - 5:00 pm
Thursday, 19.06.2025
09:00 am - 5:00 pm
Friday, 20.06.2025
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Monday, 21.07.2025
09:00 am - 5:00 pm
Tuesday, 22.07.2025
09:00 am - 5:00 pm
Wednesday, 23.07.2025
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.

Monday, 01.09.2025
09:00 am - 5:00 pm
Tuesday, 02.09.2025
09:00 am - 5:00 pm
Wednesday, 03.09.2025
09:00 am - 5:00 pm
Wednesday, 15.10.2025
09:00 am - 5:00 pm
Thursday, 16.10.2025
09:00 am - 5:00 pm
Friday, 17.10.2025
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.

Wednesday, 19.11.2025
09:00 am - 5:00 pm
Thursday, 20.11.2025
09:00 am - 5:00 pm
Friday, 21.11.2025
09:00 am - 5:00 pm

Wednesday, 28.01.2026
09:00 am - 5:00 pm
Thursday, 29.01.2026
09:00 am - 5:00 pm
Friday, 30.01.2026
09:00 am - 5:00 pm
Monday, 23.02.2026
09:00 am - 5:00 pm
Tuesday, 24.02.2026
09:00 am - 5:00 pm
Wednesday, 25.02.2026
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Monday, 11.05.2026
09:00 am - 5:00 pm
Tuesday, 12.05.2026
09:00 am - 5:00 pm
Wednesday, 13.05.2026
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Monday, 31.08.2026
09:00 am - 5:00 pm
Tuesday, 01.09.2026
09:00 am - 5:00 pm
Wednesday, 02.09.2026
09:00 am - 4:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.