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.
Seminar evaluation for "Payroll accounting"







8281
Start dates and details

Wednesday, 04.06.2025
09:00 am - 5:00 pm
Thursday, 05.06.2025
09:00 am - 4:30 pm

Tuesday, 29.07.2025
09:00 am - 5:00 pm
Wednesday, 30.07.2025
09:00 am - 4:30 pm

Tuesday, 19.08.2025
09:00 am - 5:00 pm
Wednesday, 20.08.2025
09:00 am - 4:30 pm
Tuesday, 02.09.2025
09:00 am - 5:00 pm
Wednesday, 03.09.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 25.09.2025
09:00 am - 5:00 pm
Friday, 26.09.2025
09:00 am - 4:30 pm

Wednesday, 15.10.2025
09:00 am - 5:00 pm
Thursday, 16.10.2025
09:00 am - 4:30 pm
Thursday, 27.11.2025
09:00 am - 5:00 pm
Friday, 28.11.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 15.12.2025
09:00 am - 5:00 pm
Tuesday, 16.12.2025
09:00 am - 4:30 pm

Monday, 16.02.2026
09:00 am - 5:00 pm
Tuesday, 17.02.2026
09:00 am - 4:30 pm
Thursday, 26.02.2026
09:00 am - 5:00 pm
Friday, 27.02.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 18.03.2026
09:00 am - 5:00 pm
Thursday, 19.03.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.