Payroll accounting

Posting important payrolls from A-Z

Wage & salary.

Capital-forming benefits.

Business trips Employer.

Business trips employees:

• Incidental travel expenses.
• Costs 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