Contents
The basics of wage tax
- Taxable and tax-free wage components (including Sunday, public holiday and night bonuses, job ticket, childcare costs, cell phones, etc.), gross tax amount, wage tax tables, church tax and solidarity surcharge, child allowances, age relief amount, allowances within the individual tax classes, electronic tax card (ELStAM) and wage tax certificate, exemption and add-back amounts.
Basics of social insurance
- Branches of social insurance, contribution rates and contribution assessment limits.
- Calculation of social security contributions and levies (U1, U2, insolvency money levy).
Exemplary structure and process of payroll accounting
- From the total gross amount via the statutory deductions to the transfer amount.
Continued payment of remuneration during illness
- Eligibility requirements, amount, average calculations and duration.
- Electronic certificates of incapacity for work (eAU).
- Continued remuneration insurance - pay-as-you-go procedure U1.
- Data exchange for substitute benefits (DTA EEL).
Payment of remuneration for public holidays
Partial pay periods
Wage replacement during maternity
- Maternity protection pay, maternity benefit, maternity benefit supplement, payment period, pay-as-you-go procedure U2.
Getting started: Monetary benefits for company vehicles
- Determination of gross list price and taxation options.
Flat-rate taxation
- Options for lump-sum taxation, e.g. for travel allowances, company events and recreational allowances.
Other remuneration and one-off payments
- Definition (including Christmas bonus, vacation pay, bonus).
- Taxation (annual table).
- Calculation of social security contributions (SV-Luft - also: March clause).
- Example calculations.
Social security obligation
- Employment as an employee (differentiation from self-employment, e.g. as a freelancer, freelance employee).
- Remuneration.
- Start and end of the social security obligation.
- Effect of interruptions in the payment of remuneration (e.g. during the receipt of sick pay, during unpaid leave).
Social security institutions
- Accident insurance.
- Unemployment insurance.
- Pension insurance.
- Health insurance.
- long-term care insurance.
Social security notifications
- Immediate, on, off, annual and interruption messages.
- Important encryptions in the reporting procedure.
Social security exemption
- Higher earning employees.
- 55-year-old employees.
- Low-paid employees (also flat-rate taxation).
- Minor short-term employees (also flat-rate taxation).
- Employed students (also working student privilege).
- Employees in full retirement after reaching the standard retirement age.
Calculation and payment of social security contributions
- Responsible collection agency.
- Due date and payment of social security contributions.
- Contribution calculation factors (also SI days).
- Contribution calculation for employment in the transitional area.
Complete payroll accounting for tax and social security purposes
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 receive a systematic overview of the diversity of payroll accounting within the framework of tax and social security law and thus acquire the necessary skills for correct payroll accounting practice in order to make optimum use of existing leeway in the interests of your company and to be able to communicate as a competent contact person both internally and externally:
- You will work on specific practical cases yourself and learn how to avoid typical pitfalls for creative arrangements, e.g. in the context of: New Work - New Pay.
- You will learn about the latest new regulations and how to implement them in compliance with the law.
- With the help of the sustainable training, discussions in the group and with the tried-and-tested trainer, the extensive work documents, checklists and work aids, you can immediately apply the knowledge you have acquired in your daily work in order to master the upcoming digital transformation processes.
By attending the training course, you will also complete the first module of the further training course certified by the Amberg-Weiden University of Applied Sciences to become a certified payroll accountant.
Methods
Lectures combined with stimulating and motivating exchanges within the learning group together with the trainer, in-depth practical exercises to train yourself and secure what you have learned in the long term.
Recommended for
Anyone who has contact with payroll in the narrower or broader sense. Payroll accountants, payroll specialists, payroll officers, free officers, IT serviceservice providers in the area of payroll, payroll managers.
Anyone who needs the basic knowledge and skills to carry out and design processes in payroll practice and to communicate internally and externally.
Further recommendations for "Basics of payroll accounting intensive"
Attendees comments
"Very descriptive and clear! Both speakers presented the topics very vividly and clearly."
"The entire training was very good - I can only recommend it!"
"The training was very informative. The speakers are more than competent!"
"Great and understanding communication of the content! Good practical examples, very realistic!"
"It sounds exaggerated, but really: Mr. Wings. He explained the topic of social insurance so well, with so much enthusiasm and, above all, practical relevance - amazing."
"I particularly liked the fact that the trainers really wanted the participants to have as much input as possible and to understand it."
Seminar evaluation for "Basics of payroll accounting intensive"
8902
Start dates and details
Monday, 02.06.2025
09:00 am - 5:30 pm
Tuesday, 03.06.2025
09:00 am - 5:30 pm
Wednesday, 04.06.2025
09:00 am - 5:30 pm
Thursday, 05.06.2025
09:00 am - 5:30 pm
Friday, 06.06.2025
08:30 am - 1:00 pm
Monday, 23.06.2025
09:30 am - 5:30 pm
Tuesday, 24.06.2025
09:00 am - 5:30 pm
Wednesday, 25.06.2025
09:00 am - 5:30 pm
Thursday, 26.06.2025
09:00 am - 5:30 pm
Friday, 27.06.2025
08:30 am - 1:00 pm
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.
Monday, 07.07.2025
09:00 am - 5:30 pm
Tuesday, 08.07.2025
09:00 am - 5:30 pm
Wednesday, 09.07.2025
09:00 am - 5:30 pm
Thursday, 10.07.2025
09:00 am - 5:30 pm
Friday, 11.07.2025
08:30 am - 1:00 pm
Monday, 14.07.2025
09:30 am - 5:30 pm
Tuesday, 15.07.2025
09:00 am - 5:30 pm
Wednesday, 16.07.2025
09:00 am - 5:30 pm
Thursday, 17.07.2025
09:00 am - 5:30 pm
Friday, 18.07.2025
08:30 am - 1:00 pm
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.
Monday, 18.08.2025
09:00 am - 5:30 pm
Tuesday, 19.08.2025
09:00 am - 5:30 pm
Wednesday, 20.08.2025
09:00 am - 5:30 pm
Thursday, 21.08.2025
09:00 am - 5:30 pm
Friday, 22.08.2025
08:30 am - 1:00 pm
Monday, 01.09.2025
09:30 am - 5:30 pm
Tuesday, 02.09.2025
09:00 am - 5:30 pm
Wednesday, 03.09.2025
09:00 am - 5:30 pm
Thursday, 04.09.2025
09:00 am - 5:30 pm
Friday, 05.09.2025
08:30 am - 1:00 pm
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.
Monday, 08.09.2025
09:30 am - 5:30 pm
Tuesday, 09.09.2025
09:00 am - 5:30 pm
Wednesday, 10.09.2025
09:00 am - 5:30 pm
Thursday, 11.09.2025
09:00 am - 5:30 pm
Friday, 12.09.2025
08:30 am - 1:00 pm
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.
Monday, 22.09.2025
09:00 am - 5:30 pm
Tuesday, 23.09.2025
09:00 am - 5:30 pm
Wednesday, 24.09.2025
09:00 am - 5:30 pm
Thursday, 25.09.2025
09:00 am - 5:30 pm
Friday, 26.09.2025
08:30 am - 1:00 pm
Monday, 06.10.2025
09:00 am - 5:30 pm
Tuesday, 07.10.2025
09:00 am - 5:30 pm
Wednesday, 08.10.2025
09:00 am - 5:30 pm
Thursday, 09.10.2025
09:00 am - 5:30 pm
Friday, 10.10.2025
08:30 am - 1:00 pm
Monday, 13.10.2025
09:30 am - 5:30 pm
Tuesday, 14.10.2025
09:00 am - 5:30 pm
Wednesday, 15.10.2025
09:00 am - 5:30 pm
Thursday, 16.10.2025
09:00 am - 5:30 pm
Friday, 17.10.2025
08:30 am - 1:00 pm
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.
Monday, 20.10.2025
09:30 am - 5:30 pm
Tuesday, 21.10.2025
09:00 am - 5:30 pm
Wednesday, 22.10.2025
09:00 am - 5:30 pm
Thursday, 23.10.2025
09:00 am - 5:30 pm
Friday, 24.10.2025
08:30 am - 1:00 pm
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.
Monday, 03.11.2025
09:30 am - 5:30 pm
Tuesday, 04.11.2025
09:00 am - 5:30 pm
Wednesday, 05.11.2025
09:00 am - 5:30 pm
Thursday, 06.11.2025
09:00 am - 5:30 pm
Friday, 07.11.2025
08:30 am - 1:00 pm
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.
Monday, 10.11.2025
09:00 am - 5:30 pm
Tuesday, 11.11.2025
09:00 am - 5:30 pm
Wednesday, 12.11.2025
09:00 am - 5:30 pm
Thursday, 13.11.2025
09:00 am - 5:30 pm
Friday, 14.11.2025
08:30 am - 1:00 pm
Monday, 17.11.2025
09:30 am - 5:30 pm
Tuesday, 18.11.2025
09:00 am - 5:30 pm
Wednesday, 19.11.2025
09:00 am - 5:30 pm
Thursday, 20.11.2025
09:00 am - 5:30 pm
Friday, 21.11.2025
08:30 am - 1:00 pm
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.
Monday, 24.11.2025
09:00 am - 5:30 pm
Tuesday, 25.11.2025
09:00 am - 5:30 pm
Wednesday, 26.11.2025
09:00 am - 5:30 pm
Thursday, 27.11.2025
09:00 am - 5:30 pm
Friday, 28.11.2025
08:30 am - 1:00 pm
Monday, 26.01.2026
09:00 am - 5:30 pm
Tuesday, 27.01.2026
09:00 am - 5:30 pm
Wednesday, 28.01.2026
09:00 am - 5:30 pm
Thursday, 29.01.2026
09:00 am - 5:30 pm
Friday, 30.01.2026
08:30 am - 1:00 pm
Monday, 02.02.2026
09:30 am - 5:30 pm
Tuesday, 03.02.2026
09:00 am - 5:30 pm
Wednesday, 04.02.2026
09:00 am - 5:30 pm
Thursday, 05.02.2026
09:00 am - 5:30 pm
Friday, 06.02.2026
08:30 am - 1:00 pm
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.
Monday, 09.02.2026
09:00 am - 5:30 pm
Tuesday, 10.02.2026
09:00 am - 5:30 pm
Wednesday, 11.02.2026
09:00 am - 5:30 pm
Thursday, 12.02.2026
09:00 am - 5:30 pm
Friday, 13.02.2026
08:30 am - 1:00 pm
Monday, 23.02.2026
09:30 am - 5:30 pm
Tuesday, 24.02.2026
09:00 am - 5:30 pm
Wednesday, 25.02.2026
09:00 am - 5:30 pm
Thursday, 26.02.2026
09:00 am - 5:30 pm
Friday, 27.02.2026
08:30 am - 1:00 pm
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.
Monday, 02.03.2026
09:00 am - 5:30 pm
Tuesday, 03.03.2026
09:00 am - 5:30 pm
Wednesday, 04.03.2026
09:00 am - 5:30 pm
Thursday, 05.03.2026
09:00 am - 5:30 pm
Friday, 06.03.2026
08:30 am - 1:00 pm
Monday, 09.03.2026
09:30 am - 5:30 pm
Tuesday, 10.03.2026
09:00 am - 5:30 pm
Wednesday, 11.03.2026
09:00 am - 5:30 pm
Thursday, 12.03.2026
09:00 am - 5:30 pm
Friday, 13.03.2026
08:30 am - 1:00 pm
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.
Monday, 16.03.2026
09:00 am - 5:30 pm
Tuesday, 17.03.2026
09:00 am - 5:30 pm
Wednesday, 18.03.2026
09:00 am - 5:30 pm
Thursday, 19.03.2026
09:00 am - 5:30 pm
Friday, 20.03.2026
08:30 am - 1:00 pm
Monday, 13.04.2026
09:30 am - 5:30 pm
Tuesday, 14.04.2026
09:00 am - 5:30 pm
Wednesday, 15.04.2026
09:00 am - 5:30 pm
Thursday, 16.04.2026
09:00 am - 5:30 pm
Friday, 17.04.2026
08:30 am - 1:00 pm
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.
Monday, 20.04.2026
09:00 am - 5:30 pm
Tuesday, 21.04.2026
09:00 am - 5:30 pm
Wednesday, 22.04.2026
09:00 am - 5:30 pm
Thursday, 23.04.2026
09:00 am - 5:30 pm
Friday, 24.04.2026
08:30 am - 1:00 pm
Monday, 04.05.2026
09:30 am - 5:30 pm
Tuesday, 05.05.2026
09:00 am - 5:30 pm
Wednesday, 06.05.2026
09:00 am - 5:30 pm
Thursday, 07.05.2026
09:00 am - 5:30 pm
Friday, 08.05.2026
08:30 am - 1:00 pm
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.
Monday, 18.05.2026
09:00 am - 5:30 pm
Tuesday, 19.05.2026
09:00 am - 5:30 pm
Wednesday, 20.05.2026
09:00 am - 5:30 pm
Thursday, 21.05.2026
09:00 am - 5:30 pm
Friday, 22.05.2026
08:30 am - 1:00 pm
Monday, 08.06.2026
09:30 am - 5:30 pm
Tuesday, 09.06.2026
09:00 am - 5:30 pm
Wednesday, 10.06.2026
09:00 am - 5:30 pm
Thursday, 11.06.2026
09:00 am - 5:30 pm
Friday, 12.06.2026
08:30 am - 1:00 pm
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.
Monday, 22.06.2026
09:00 am - 5:30 pm
Tuesday, 23.06.2026
09:00 am - 5:30 pm
Wednesday, 24.06.2026
09:00 am - 5:30 pm
Thursday, 25.06.2026
09:00 am - 5:30 pm
Friday, 26.06.2026
08:30 am - 1:00 pm
Monday, 06.07.2026
09:30 am - 5:30 pm
Tuesday, 07.07.2026
09:00 am - 5:30 pm
Wednesday, 08.07.2026
09:00 am - 5:30 pm
Thursday, 09.07.2026
09:00 am - 5:30 pm
Friday, 10.07.2026
08:30 am - 1:00 pm
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.
Monday, 20.07.2026
09:00 am - 5:30 pm
Tuesday, 21.07.2026
09:00 am - 5:30 pm
Wednesday, 22.07.2026
09:00 am - 5:30 pm
Thursday, 23.07.2026
09:00 am - 5:30 pm
Friday, 24.07.2026
08:30 am - 1:00 pm
Monday, 17.08.2026
09:30 am - 5:30 pm
Tuesday, 18.08.2026
09:00 am - 5:30 pm
Wednesday, 19.08.2026
09:00 am - 5:30 pm
Thursday, 20.08.2026
09:00 am - 5:30 pm
Friday, 21.08.2026
08:30 am - 1:00 pm
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.
Monday, 31.08.2026
09:00 am - 5:30 pm
Tuesday, 01.09.2026
09:00 am - 5:30 pm
Wednesday, 02.09.2026
09:00 am - 5:30 pm
Thursday, 03.09.2026
09:00 am - 5:30 pm
Friday, 04.09.2026
08:30 am - 1:00 pm
Monday, 14.09.2026
09:30 am - 5:30 pm
Tuesday, 15.09.2026
09:00 am - 5:30 pm
Wednesday, 16.09.2026
09:00 am - 5:30 pm
Thursday, 17.09.2026
09:00 am - 5:30 pm
Friday, 18.09.2026
08:30 am - 1:00 pm
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.
Monday, 28.09.2026
09:00 am - 5:30 pm
Tuesday, 29.09.2026
09:00 am - 5:30 pm
Wednesday, 30.09.2026
09:00 am - 5:30 pm
Thursday, 01.10.2026
09:00 am - 5:30 pm
Friday, 02.10.2026
08:30 am - 1:00 pm
Training is guaranteed to take placeThe next booking ensures this course will take placeThe 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.
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