Basics of employment law for payroll accounting - online

Legal bases of labor law

• Legal foundations and their significance for payroll accounting.
• Scope and significance of collective agreements and works agreements.
• employment contract.
• Operational exercise.
• Principle of equal treatment.

Fundamentals of labor law

• Vacation law: Calculation of vacation entitlements and vacation compensation.
• Treatment of special payments, in particular Christmas bonus, 13th monthly salary and vacation pay.
• Basics of fixed-term employment and employment protection law.
• Calculation of notice periods.
• Minimum Wage Act.
• Continued payment of remuneration in the event of illness.
• Information on the Maternity Protection Act and parental leave.

Interfaces between labor law and payroll accounting

• "Phantom wage" - Effects of claims under labor law on the obligation to pay social security contributions.
• Information on current labor law aspects relating to payroll accounting.
• Consequences of the termination of employment relationships; understanding termination agreements and court settlements correctly.

Excursus on wage garnishment

• Basic principles of garnishment calculations (garnishable - non-garnishable wage components).
• Notes on wage assignments.