Partial retirement in payroll accounting

Correct billing - avoid mistakes

This training is held in German.
In this practical seminar, you will learn all the special features of partial retirement. 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. You will deepen your knowledge with the help of numerous practical examples and jointly develop checklists, e.g. for the valuation of remuneration components that must be included in the net and pension insurance top-up or can be disregarded. You will also receive an overview of all current changes to the subject of partial retirement.

Webinar series on partial retirement training :

This training can also be booked as a webinar series. 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

Changes to partial retirement (ATZ)

  • Significance of the tariff reservation.
  • Block model without collective agreement - distribution period only 3 years?

ATZ models

  • Continuous ATZ model: up-to-date and also possible without a TV with a long duration.
  • Classic block model: still very popular.
  • Combination models with working time accounts: attractive design options.

Main features of the regulations on ATZ

  • Requirements for the ATZ.
  • Legal provisions for the conversion of working time into ATZ.
  • Which top-up amounts must be taken into account for payroll accounting in ATZ?

Accounting for ATZ correctly

  • Standard pay: Which salary components are covered?
  • What standard pay must be taken into account for the net top-up?
  • Top-up to the net amount in accordance with the statutory provisions and the provisions of collective agreements on the basis of an individual comparative calculation or the flat-rate net remuneration table.
  • Pension insurance top-up in accordance with statutory or collectively agreed provisions.
  • Special remuneration components such as special payments, bonuses, non-cash benefits, etc.

Special features in tax law

Special features in SV law

News on the Flexi-II Act

  • Progression proviso, effects for Employees in ATZ.
  • Consideration of tax allowances in ATZ for the calculation of top-up amounts.
  • Consideration of the new factor method for the calculation of top-up amounts.
  • Effect on the annual tax settlement.
  • 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.
  • Legal regulation of working time accounts.
  • Combination of credit balances from working time accounts with ATZ?
  • Additional top-up in addition to statutory top-up.

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

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

  • how to correctly create an employee in partial retirement in your payroll system,
  • 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 instructor will teach you the content using practical examples and numerous exercises.

Recommended for

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

Open Badges - Show what you can do digitally too.

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Further recommendations for "Partial retirement in payroll accounting"

Attendees comments

"High praise to the instructor! She explained everything very well. Even as a newcomer, I got on well."

Birgit Kärcher
Hohenlohekreis Savings Bank

"The content of the seminar had a high practical relevance and there were many sample exercises."

Dagmar Jansen
CSC Germany Services GmbH

"The group was not too large, the speaker was very competent and refreshing and I also liked the event room very much."

Daphne Theodoridis
Fraunhofer-Gesellschaft e.V.

"The training was great and very easy to understand. Everything is easy to understand thanks to the documents."

Iris Kruth
German Red Cross, District Association Euskirchen e.V.

"The training has enabled me to make great progress in advising my colleagues on the use of partial retirement. The speaker responded very well to all my questions and her extensive specialist knowledge has helped me to better understand and comprehend the subject of partial retirement. Thank you very much!"

Karina Asmus
Performance audit working group GbR Brandenburg

"All the questions and participants were dealt with very well. The time flew by, it was very entertaining."

Iris Kruth
German Red Cross, District Association Euskirchen e.V.

Seminar evaluation for "Partial retirement in payroll accounting"

4.7 from 5
with 368 reviews
training content:
4.7
Content comprehensibility:
4.8
Practical relevance:
4.6
Trainer expertise:
4.9
Participant orientation:
4.9
Method variety:
4.8
View into the product

Here you can get impressions of the training as well as information about the training topic.

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

On-site training together
Booking number
8255
€ 740,- plus VAT
1 day
in 2 locations
2 Events
German
Events

This qualification can also be booked as a webinar series!

To this product
Train several employees internally
Pricing upon request
  • Customized training courses according to your needs
  • Directly at your premises or online
  • Cost advantage from 5 participants
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1 day
In-person or Online

This qualification can also be booked as a webinar series!

To this product

Start dates and details

  Select time period
0 events
02.09.2025
Berlin
Booking number: 8255
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
Mercure Hotel Berlin Tempelhof
Mercure Hotel Berlin Tempelhof
Hermannstraße 214-21, 12049 Berlin
Room rate: € 133,68 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
1 day
Limited number of participants

Tuesday, 02.09.2025

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.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
11.02.2026
Mannheim
Booking number: 8255
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
Leonardo Royal Hotel
Leonardo Royal Hotel
Augustaanlage 4-8, 68165 Mannheim
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
1 day
Limited number of participants

Wednesday, 11.02.2026

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.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
Booking number: 8255
€ 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.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Booking number: 8255
€ 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.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Book later
You are welcome to make a non-binding advance reservation.
No suitable date?
You are welcome to be notified by e-mail as soon as new dates are released.
Also bookable as in-house training
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on-site or live online for multiple employees
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