Payroll accounting

Efficient and legally compliant

This training is held in German.
This training provides you with basic knowledge of payroll accounting and financial accounting. Common and complex concepts and principles that are important for efficient and legally compliant payroll accounting are presented in great detail. You will learn what effects payroll accounting has on financial accounting and how you can effectively resolve reconciliation differences. For a deeper understanding of the interrelationships, you will also be taught basic knowledge of the balance sheet and income statement.

Contents

Posting important payrolls from A-Z

Wage & salary.

Capital-forming benefits.

Business trips Employer.

Business trips Employees:

  • Incidental travel expenses
  • Cost of meals and additional meal expenses
  • Hospitality costs

Vacation pay.

Severance payments.

Sunday, public holiday and night work.

Monetary benefits:

  • Employee discounts
  • Benefits in kind, "goods vouchers
  • Tax-free remuneration components
  • Meal allowances, meal vouchers, canteen meals
  • Travel allowances for journeys between home and first place of work
  • Job ticket
  • Company car, job bike
  • Company apartments
  • Accommodation

Company events, service anniversary.

Employer loans versus advances.

Social security:

  • Health insurance
  • Long-term care insurance
  • Pension insurance
  • Unemployment insurance

Income tax.

Levy U1/U2.

Provisions.

Short-term employees and mini-jobs.

Maternity protection.

Sickness benefit.

Tips.

Transfer of the booking list to FIBU

The personnel accounts in SKR03 and SKR04.

E-balance sheet requirements for correct account assignment.

The booking list for the individual employee.

Transfer and posting of payroll data in FIBU.

Special features:

  • Early payment of social security contributions
  • Remaining social security contribution debt

The handover:

  • Time
  • Booking texts

Reconcile payroll accounts with FIBU

Posting via clearing accounts: SKR 03 Kto. 1755/SKR 04 Kto. 3790.

The payroll journal:

  • per employee in detail
  • for all employees in total

Account clarification:

  • Wage & salary clearing account
  • Liabilities from wages & salaries
  • Liabilities from wage and church tax
  • Social security liabilities
  • Liabilities from withholdings from employees
  • Liabilities for withholdings from employees
  • Liabilities from capital formation

Further votes.

Other tasks from the remuneration area in FIBU

Employer's liability insurance association.

Levy for severely disabled persons.

Artists' social security contribution.

Annual financial statements and year-end work

Reconciliation of relevant tax data from payroll accounting with financial accounting.

Prepare and accompany external exams safely

German Pension Insurance.

Tax office.

Employer's liability insurance association.

Federal Employment Agency.

Payroll accounting and cost accounting

Recording and posting of cost types and cost centers.

Income statement: effects of personnel costs

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 this training , you will receive a comprehensive presentation of the most important wage and salary accounting cases that occur in practice, with complex topics in particular being dealt with in depth. All significant current legal changes and instructions from the tax authorities are covered in detail. You will learn

  • how to handle the various complex booking cases quickly and efficiently,
  • what special features and "pitfalls" you need to be aware of when automatically transferring your payroll data to financial accounting,
  • how your data is transferred to cost and activity accounting,
  • how to organize your payroll accounting in a sensibly economical way and
  • what requirements are placed on you during external wage tax audits and/or audits by the social insurance institutions to ensure that you pass them with flying colors.

A look at personnel statistics and their relevance for your company rounds off this training .

Methods

Lecture, examples, discussion.

Recommended for

Employees from payroll accounting, HR departments, accounting and tax offices.

Open Badges - Show what you can do digitally too.

Open Badges are recognized, digital certificates of participation. These verifiable credentials are the current standard for integration in career networks such as LinkedIn.

With them, you digitally demonstrate the competences you possess. After successful completion, you will receive an Open Badge from us.

Read more

Seminar evaluation for "Payroll accounting"

4.6 from 5
with 515 reviews
training content:
4.5
Content comprehensibility:
4.7
Practical relevance:
4.5
Trainer expertise:
4.8
Participant orientation:
4.8
Method variety:
4.6
On-site training together
Booking number
8281
€ 1.340,- plus VAT
2 days
in 3 locations
3 Events
German
In-person trainings
Joint online training
Booking number
34225
€ 1.340,- plus VAT
2 days
Online
8 Events
German
Live online events
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
  • We contact you within 24 hours (Mon-Fri)
2 days
In-person or Online

This training is available as part of course:

certified financial accountant course

Start dates and details

  Select time period
0 events
04.06.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Wednesday, 04.06.2025

09:00 am - 5:00 pm

Thursday, 05.06.2025

09:00 am - 4:30 pm

29.07.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Tuesday, 29.07.2025

09:00 am - 5:00 pm

Wednesday, 30.07.2025

09:00 am - 4:30 pm

19.08.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Tuesday, 19.08.2025

09:00 am - 5:00 pm

Wednesday, 20.08.2025

09:00 am - 4:30 pm

02.09.2025
Frankfurt a. M./Bad Nauheim
Booking number: 8281
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Venue
DOLCE Hotels & Resorts Bad Nauheim
DOLCE Hotels & Resorts Bad Nauheim
Elvis-Presley-Platz 1, 61231 Frankfurt a. M./Bad Nauheim
Room rate: € 144,39 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Tuesday, 02.09.2025

09:00 am - 5:00 pm

Wednesday, 03.09.2025

09:00 am - 4:30 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.
25.09.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Thursday, 25.09.2025

09:00 am - 5:00 pm

Friday, 26.09.2025

09:00 am - 4:30 pm

15.10.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Wednesday, 15.10.2025

09:00 am - 5:00 pm

Thursday, 16.10.2025

09:00 am - 4:30 pm

27.11.2025
Berlin
Booking number: 8281
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Venue
GINN Hotel
GINN Hotel
Warthestr. 20, 14513 Berlin
Room rate: € 115,69 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Thursday, 27.11.2025

09:00 am - 5:00 pm

Friday, 28.11.2025

09:00 am - 4:30 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.
15.12.2025
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 15.12.2025

09:00 am - 5:00 pm

Tuesday, 16.12.2025

09:00 am - 4:30 pm

16.02.2026
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 16.02.2026

09:00 am - 5:00 pm

Tuesday, 17.02.2026

09:00 am - 4:30 pm

26.02.2026
Munich
Booking number: 8281
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Venue
Adina Apartment Hotel München
Adina Apartment Hotel Munich
Atelierstr. 22, 81671 Munich
Room rate: € 148,39 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Thursday, 26.02.2026

09:00 am - 5:00 pm

Friday, 27.02.2026

09:00 am - 4:30 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.
18.03.2026
Live-Online
Booking number: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Course
zoom
zoom
Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Wednesday, 18.03.2026

09:00 am - 5:00 pm

Thursday, 19.03.2026

09:00 am - 4:30 pm

Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
The next booking ensures this course will take place
Booking number: 8281
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Details
2 days
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: 34225
€ 1.340,- plus VAT.
€ 1,594.60 incl. VAT.
Details
2 days
Limited number of participants
Book later
You are welcome to make a non-binding advance reservation.
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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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