Partial retirement (II): correct accounting

Special features of social security and tax law

This webinar is held in German.
In this practical seminar, you will learn how remuneration components in partial retirement must be converted and correctly taken into account for the net and pension insurance top-up amounts. The special features of social security and tax law are also covered, taking into account the current legal situation. With the help of numerous practical examples, you will learn exactly what is important when it comes to offsetting and how to deal with incidents.

Webinar series on partial retirement training :

This webinar can be booked individually or as part of the webinar series Online training on partial retirement. For a comprehensive understanding of partial retirement, we recommend attending both coordinated webinars - preferably in the following order:

  1. Partial retirement (I): Legal requirements and implementation
  2. Partial retirement (II): correct accounting

Contents

Correct calculation of top-up amounts

  • Standard pay: Which salary components are covered?
  • Increase to net.
  • Pension insurance top-up.

Special features in social insurance

  • General and reduced contribution rate.
  • Voluntary and private health insurance.
  • Reporting obligations for the employer.
  • Impact of short-time work and illness on the ATZ.
  • Definition and consideration of an incident in ATZ.

Special features in tax law

  • Prerequisites for the tax exemption of top-up amounts.
  • Progression proviso, effects for employees in ATZ.

Learning environment

Once you have registered, you will find useful information, downloads and extra services relating to this training course in your online learning environment.

Your benefit

You will use case studies to create specific payroll statements. This will give you practical experience of ...

  • how to correctly top up and account for different remuneration components,
  • which social security declarations must be made,
  • which tax and social security regulations you need to take into account and
  • how the top-up amounts are to be treated under tax and social security law.

Methods

The content is taught using examples and experiences from daily practice.

Recommended for

Employees from the HR and payroll departments who want to gain an overview of partial retirement. Also suitable for newcomers to the subject. Basic knowledge of payroll accounting is assumed.

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Further recommendations for "Partial retirement (II): correct accounting"

Attendees comments

"It was a good and competent communication of the learning content."

Alexandra Lüders-Cai
GTS Germany GmbH

"I particularly liked the quick and concrete answers to questions."

Katrin Jentzsch
Rolls-Royce Solutions Magdeburg GmbH

Seminar evaluation for "Partial retirement (II): correct accounting"

4.7 from 5
with 23 ratings
training content:
4.7
Content comprehensibility:
4.8
Practical relevance:
4.9
Trainer expertise:
4.9
Participant orientation:
4.8
Method variety:
4.6
View into the product

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Articles, interviews or whitepapers on the topic

Partial retirement: legal basis, models and calculation tips

Semi-retirement offers experienced Employees the opportunity to gradually transition from working life to well-deserved retirement. It enables employees to reduce their workload in the final years of their career without having to retire abruptly. A key advantage of partial retirement is that companies can continue to benefit from the extensive expertise and valuable experience of their long-standing [...]

Learn more here

Articles, interviews or whitepapers on the topic

Partial retirement: legal basis, models and calculation tips

Semi-retirement offers experienced Employees the opportunity to gradually transition from working life to well-deserved retirement. It enables employees to reduce their workload in the final years of their career without having to retire abruptly. A key advantage of partial retirement is that companies can continue to benefit from the extensive expertise and valuable experience of their long-standing [...]

Learn more here

Joint online training
Booking number
35503
€ 390,- plus VAT
4 hours
Online
3 Events
German
Events

This training is available as part of course:

Partial retirement in payroll accounting - online

Start dates and details

  Select time period
0 events
03.06.2025
Live-Online
Booking number: 35503
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
4 hours

Tuesday, 03.06.2025

09:00 am - 12:00 pm

09.09.2025
Live-Online
Booking number: 35503
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
4 hours

Tuesday, 09.09.2025

09:00 am - 12:00 pm

09.02.2026
Live-Online
Booking number: 35503
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
4 hours

Monday, 09.02.2026

09:00 am - 12:00 pm

Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
Booking number: 35503
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Details
4 hours
Booking number: 35503
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Details
4 hours
Book later
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