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:
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.
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."

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

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

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

"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!"

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

Seminar evaluation for "Partial retirement in payroll accounting"







8255
This qualification can also be booked as a webinar series!
- Customized training courses according to your needs
- Directly at your premises or online
- Cost advantage from 5 participants
- We contact you within 24 hours (Mon-Fri)
This qualification can also be booked as a webinar series!
Start dates and details
Tuesday, 02.09.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Wednesday, 11.02.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.