Payroll Express 2.0 - The training for newcomers

Legal obligation for payroll accounting

• Labor law basics of an earnings statement.
• Structure of an earnings statement.

Total gross income

• Presentation of different remuneration components.
• Composition of total gross income.
• Significance of total gross income.

Statutory deductions

Tax calculation - Wage tax

• "Wages" in the sense of tax law.
• Meaning of tax classes.
• Compact overview of tax-free/taxable remuneration components.
• Solidarity surcharge, church tax.
• Introduction to the calculation of wage tax.
• Implementation of tax deductions.

Determination of social security contributions

• "Remuneration" in the sense of social security law.
• Differentiation of health, pension, unemployment and long-term care insurance.
• Special features of the contribution rate in long-term care insurance with regard to parental status or lack of parental status.
• Different contribution assessment limits for health and long-term care insurance and pension and unemployment insurance.
• Introduction to the topic of 'different contribution rates' and carrying out contribution calculations.

The path from gross to net

• Exercises and case studies on payroll accounting.

From net to payout amount

• Presentation of simple net remuneration and net deductions (e.g. reimbursement of expenses, capital-forming benefits, etc.).