Company pension scheme for payroll accountants - basics
Basic knowledge and practical cases
Contents
Basics of the company pension scheme
- The current healthcare system in Germany.
- Difference between upstream and downstream taxation.
- Rights and obligations of employers and employees (legal entitlement to deferred compensation, mandatory employer contribution, and much more).
The five implementation channels at a glance
- Direct commitments.
- Support fund.
- Direct insurance (old and new commitments).
- Pension funds.
- Pension fund.
Savings phase
- Distinction between old and new commitments.
- Income tax treatment.
- Treatment under social security law.
pension phase
- Tax treatment for employers and employees.
- Social security treatment of pension and lump-sum payments.
- allowances, exemption limits, and other tax benefits.
- Reporting obligations (paying agent procedure).
Combination options within the various implementation channels
- Interaction between external and internal implementation channels
- Optimal use of tax and social security incentives.
Take-away options for the occupational pension scheme
- Acceptance of the commitment.
- Transmission options.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You will gain in-depth knowledge of legally compliant accounting for occupational pension schemes.
- You will learn how to overcome legal challenges and minimize risks.
- You will benefit from practical case studies and specific recommendations for action.
Methods
Lecture with detailed script for reference, many specific case studies, regular exercises, and specific recommendations for practical application.
Recommended for
Specialists in payroll offices and accounting, as well as HR consultants and tax clerks who need to calculate occupational pension schemes accurately and correctly but currently have little to no experience in this area.
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Further recommendations for "Company pension scheme for payroll accountants - basics"
Further recommendations for "Company pension scheme for payroll accountants - basics"
Start dates and details
Wednesday, 11.03.2026
09:00 am - 5:00 pm
Tuesday, 19.05.2026
09:00 am - 5:00 pm
Tuesday, 02.06.2026
09:00 am - 5:00 pm
Monday, 15.06.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Monday, 21.09.2026
09:00 am - 5:00 pm
Wednesday, 28.10.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Tuesday, 10.11.2026
09:00 am - 5:00 pm
Friday, 29.01.2027
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Monday, 22.02.2027
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
What advantages does bAV training offer you?
The topic of company pension schemes (bAV) is of great importance to companies today. Occupational pension schemes are very complex and involve liability scenarios that should not be underestimated, as there are constant changes and adjustments as well as different special regulations. It is often difficult to maintain an overview here, especially with regard to the different ways of implementing occupational pension schemes. Special occupational pension seminars offer an ideal opportunity to build up and develop know-how.
In our occupational pension seminars and webinars, experts with practical experience not only impart the necessary specialist knowledge, but above all support the transfer to everyday business life. Many case studies on, for example, deferred compensation or occupational pension schemes, checklists, exercises and specific recommendations for action make the practice tangible.
Basics or structure - what is the right bAV training or bAV webinar for me?
Depending on your individual prior knowledge and personal goals for occupational pension training, you can choose from a range of occupational pension seminars. In order to be generally well-positioned and well-informed on the topic of occupational pension schemes, we recommend attending a seminar or an occupational pension scheme webinar on the basics of occupational pension schemes in order to gain a general overview of the occupational pension schemes, deferred compensation and options for occupational pension schemes. The basic knowledge provided in this bAV training gives you all the information you need to correctly process and check the bAV in Payroll Accounting .
Building on this, there are further seminars on the subject in which you will also learn where the interfaces between occupational pension schemes and employment and insurance law lie and how to deal with external consultants and the insurance industry. In addition, the special features of the current legal situation - currently in particular the EU Mobility Directive and the Occupational Pensions Reinforcement Act - are also included in advanced occupational pension training courses.
We recommend the "Company pension scheme for payroll accountants - advanced" training .
