training
This training is held in German.
The accounting of company pensions and benefits is subject to its own tax and social security regulations and has become increasingly complicated in recent years. In just one day, this training provides you with a compact and comprehensible insight into the special regulations of this subject area. The training mainly deals with the tax and social security treatment of pension benefits from provident funds and direct commitments (company pensions). You will receive all the important information about the current changes resulting from the Company Pension Exemption Act from 2020.
Contents
incl. law on the introduction of an allowance in the statutory health insurance scheme for pension payments
Brief overview of the implementation channels of the occupational pension scheme
- Direct insurance, pension funds, pension funds, direct commitments and provident funds.
-
Different tax treatment of occupational pensions, differentiation between other income and income from employment.
-
Occupational Pensions Act, options for severance pay, regular adjustments.
Pension payments within the meaning of social security law
- What are pensions in terms of social security law?
-
Basic features of the KVdR, pensions from occupational pension schemes, reporting obligations of paying agents, health insurance funds and pension recipients, obligation to contribute to pension payments, treatment of lump-sum benefits and severance payments.
Changes to occupational pension schemes as a result of the Company Pension Exemption Act (GKV-BRG) from 2020
- Introduction of a tax-free allowance in statutory health insurance to promote occupational pension provision.
- The new regulation will not be transferred to long-term care insurance.
- Allowance is limited to members subject to compulsory insurance.
- Allowance also for occupational pension benefits from abroad and for lump-sum settlements/benefits.
Tax consideration of pension payments
- Definition, prerequisites, cohort taxation, current pension payments and lump-sum payments, death benefits, multiple pension payments, application of the correct income tax table, age relief amount and pension allowance, fifth rule for lump-sum payments, record-keeping and reporting obligations.
Case studies and sample invoices
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
- In just one day, you will gain in-depth knowledge of company pension schemes, which will enable you to correctly account for more specialized cases in this area.
- You will learn how the various forms of occupational pension are treated under tax and social security law.
- You will learn about the taxation of company pensions from a direct commitment (pension commitment) and a provident fund as well as the associated special features and allowances.
- You will gain an insight into the provisions and requirements of health insurance for pensioners.
Methods
Lecture with concrete case studies and recommendations for your practice, comprehensive script with checklists and exercises.
Recommended for
The training is aimed at specialists and Employees in payroll offices and accounting departments who have to account for company pension benefits - especially from direct commitments or provident funds - or who require knowledge in this area.
Attendees comments
"The technical terms were explained very well and illustrated with examples. Helps me a lot for my future work!"
Martina Menzel
Socio-therapeutic communities, Weckelweiler e.V.
"Perfect topic structure, many understandable practical examples."
Claudia Mühlbauer
Goldsteig Käsereien Bayerwald GmbH
"There were good explanations on the topic and good seminar documents. I am going home with the feeling that I am now well equipped."
Ursula Phlippen
Lohr + Company GmbH
"The trainer was really knowledgeable in the subject matter and was able to respond flexibly to interim questions and practical cases."
Vicky Riedel
Solvenius GmbH
Seminar evaluation for "Company pensions and benefits for payroll accountants - basics"
4.7 from 5
with 528 reviews
training content:
4.6
Content comprehensibility:
4.6
Practical relevance:
4.6
Trainer expertise:
4.8
Participant orientation:
4.8
Method variety:
4.6
On-site training together
Booking number
7654
7654
€ 740,-
plus VAT
1 day
in 2 locations
2 Events
German
Joint online training
Start dates and details
25.06.2025
Frankfurt a. M.
Booking number:
7654
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Days & Times
1 day
Limited number of participants
Wednesday, 25.06.2025
09:00 am - 5:00 pm
Fee includes
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
15.09.2025
Live-Online
Booking number:
33029
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Course
zoom
Days & Times
1 day
Limited number of participants
Monday, 15.09.2025
09:00 am - 5:00 pm
03.11.2025
Munich
Booking number:
7654
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Days & Times
1 day
Limited number of participants
Monday, 03.11.2025
09:00 am - 5:00 pm
Fee includes
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
10.03.2026
Live-Online
Booking number:
33029
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Course
zoom
Days & Times
1 day
Limited number of participants
Tuesday, 10.03.2026
09:00 am - 5:00 pm
Training is guaranteed to take place
Booking number:
7654
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Details
1 day
Limited number of participants
Fee includes
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Booking number:
33029
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Details
1 day
Limited number of participants
No suitable date?
You are welcome to be notified by e-mail as soon as new dates are released.
What are pensions in the sense of social security law?
Pension payments Examples include widows' and orphans' benefits, maintenance payments, retirement pensions - such as pensions or similar payments based on civil service law or corresponding statutory provisions. Pensions from occupational pension schemes and company pensions are important for payroll accounting.
Under social security law, pension payments are generally subject to health and long-term care insurance contributions. This means that the paying office calculates contributions from the pension payment, withholds them and pays them to the health insurance fund. The pension recipient pays the health and long-term care insurance contributions. This also includes the taxation of occupational pensions.
Up-to-date specialist knowledge on pension benefits and company pensions with regard to the taxation of company pensions, direct commitments to company pension schemes and the Company Pension Exemption Act is important for Employees who are responsible for company pension schemes.
What this classroom or online training offers you
Using specific examples and recommendations for your practice, you will learn how to account for company pensions and pension payments. The tax and social security aspects of pensioner accounting are examined in detail. Direct pension commitments and changes to the accounting and taxation of company pensions or pension benefits due to the Company Pension Exemption Act are discussed.
Please note: We use third-party tools for selected events. Personal data of the participant will be passed on to them for the implementation of the training offer. You can find more information in our privacy policy.
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