AI, transparency, data protection: shaping the future of payroll accounting with legal certainty

Basics of data protection and current legal framework conditions

• Overview of the GDPR: Handling of personal data in Payroll Accounting.
• Important terms explained clearly: data security, consent, rights of data subjects.
• Situations in human resources and Payroll Accounting where data protection is particularly important.
• Introduction to current laws and regulations:
  • • AI Regulation (EU AI Act): Importance of the use of AI for payroll accounting.
    • Remuneration Transparency Act (EntgTranspG): Equal treatment and information obligations.
    • Verification Act (NachwG): Transparent documentation of working conditions and remuneration.
    • Working Hours Act (ArbZG): Current regulations and outlook on upcoming changes to working time recording.
    • Minimum Wage Act (MiLoG): Legally compliant implementation and required documentation.

Duties and responsibilities in the company

• Information obligations of personnel and payroll accounting in accordance with the GDPR and the Evidence Act.
• Processing of personal data with and without explicit consent.
• Documentation obligations, retention periods and compliance in practice.
• Implementation of the Remuneration Transparency Act: How do I inform employees in accordance with the law?

Secure use of cloud services and external service providers

• Cloud solutions and employee portals: data protection and security requirements.
• European vs. non-European cloud services: server location and risks due to the US PATRIOT Act.
• Additional risks due to the CLOUD Act
• Designing digital personnel files and electronic payroll accounting in compliance with data protection regulations.
• Data protection and data security for service providers: Clarify contract design, order processing and responsibilities.
• Control obligations and liability issues with outsourced payroll accounting.

Data protection in digital data exchange

• Secure data exchange with social security institutions, tax offices and authorities.
• Data protection for wage garnishments, travel expense reports, company pension scheme (bAV).
• Data exchange between employee and employer (e.g. employee portals, secure e-mail).
• Security standards for postings, foreign travel and border crossings.

Dealing with communication tools: e-mail, messenger & employee portals

• Legal requirements and risks when using e-mail and messenger services (especially WhatsApp):
  • Employee communication (e.g. sick notes, vacation, time recording, terminations).
  • Alternative communication solutions and their data protection-compliant use.
• Use of employee portals for the secure transmission of sensitive data such as payslips, income tax statements and social security notifications.

Security of electronic communication channels and abuse control

• Risks of unauthorized access to personal data and e-mail.
• Protective measures against data leakage, e-mail, phishing and other GDPR-relevant breaches.
• Liability issues and consequences of data protection breaches - responsibility of employers and employees.