Company pension scheme for payroll accountants - basics

Basic knowledge and practical cases

This training is held in German.
In times of uncertain pensions, occupational pension schemes are becoming increasingly important. As a result, payroll and HR departments are increasingly having to deal with tax and social security regulations. In this training , you will learn about the accounting of the various implementation methods as well as individual forms of occupational pension schemes and become familiar with the most important effects within Payroll Accounting .

Contents

Basics of the company pension scheme

  • Difference between upstream and downstream taxation.
  • Legal entitlement to deferred compensation, internal and external implementation channels.

The five implementation channels at a glance

  • Direct insurance (old and new commitments), pension funds, pension funds, direct commitments and relief funds, sample calculations for various forms of pension funds and direct insurance commitments. The focus is on direct insurance and pension funds.

Savings phase

  • Differentiation between old/new commitments, right to information, detailed presentation of wage tax and social security regulations, flat-rate options for old direct insurance policies, many specific practical examples.

Pension/payout phase

  • Overview of deferred taxation, brief description of the tax treatment of pension payments and company pensions, overview of the treatment of company pensions under contribution law.

Combination options within the various implementation channels

  • Interaction of external and internal implementation channels, optimal use of tax and social security funding options.

Take-away options for the occupational pension scheme

  • Assumption of the commitment and transfer options, transfer agreement of the insurance industry.

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 a complete overview of the implementation channels and options for company pension schemes.
  • You will learn the basic principles of the treatment of all implementation channels in the savings and payout phase.
  • You will acquire the basic knowledge required to correctly process and check the occupational pension scheme in Payroll Accounting .

Methods

Lecture, concrete case studies, comprehensive script with checklists, exercises and concrete recommendations for practical action.

Recommended for

Specialists in payroll offices and accounting who need to account for occupational pension schemes reliably and correctly and who have little or no experience in this area.

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Attendees comments

"The complex topic was explained very clearly. Good script for later reference!"

Christian Spang
Systemair GmbH

"I particularly liked the fact that the short tasks were able to test the learning content and immediately demonstrate the learning success."

Gabriele Sasse
ArcelorMittal GmbH

"Good and relaxed case studies."

Petra Greiling
WNT Germany GmbH

"I can recommend the training because of the very good lecturer, the logical structure of the content and the very good presentation."

Stephan Buchhold
St. Nicolaiheim

"A smooth process from registration to the end of the seminar. Very good quality of the seminar."

Martina Schmid
ISOVOLTA Gatex GmbH

"I particularly liked the answers to the questions, the clear explanations and the examples."

Lara Neuenhoff
RIWECO GmbH

"I particularly liked the fact that the short tasks were able to test the learning content and immediately demonstrate the learning success."

Gabriele Sasse
ArcelorMittal GmbH

"I can recommend the training because of the very good lecturer, the logical structure of the content and the very good presentation." 

Stephan Buchhold
St. Nicolaiheim

Seminar evaluation for "Company pension scheme for payroll accountants - basics"

4.5 from 5
with 614 reviews
training content:
4.5
Content comprehensibility:
4.5
Practical relevance:
4.3
Trainer expertise:
4.8
Participant orientation:
4.7
Method variety:
4.5
On-site training together
Booking number
9557
€ 740,- plus VAT
1 day
in 4 locations
4 Events
German
In-person trainings
Joint online training
Booking number
32385
€ 740,- plus VAT
1 day
Online
5 Events
German
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Train several employees internally
Pricing upon request
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27.08.2025
Hamburg
Booking number: 9557
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
Arcotel Rubin
Arcotel Rubin
Steindamm 63, 20099 Hamburg
Arrival via Deutsche Bahn
Travel at reduced rates by booking via the learning environment.
Days & Times
1 day
Limited number of participants

Wednesday, 27.08.2025

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
Participants will be charged directly by the hotel for their hotel accommodation. You will find a reservation form for hotel bookings in your learning environment.
10.09.2025
Live-Online
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
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1 day
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Wednesday, 10.09.2025

09:00 am - 5:00 pm

04.11.2025
Munich
Booking number: 9557
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
Holiday Inn Unterhaching
Holiday Inn Unterhaching
Inselkammerstraße 7-9, 82008 Munich
Room rate: € 128,39 plus VAT.
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1 day
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Tuesday, 04.11.2025

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
Participants will be charged directly by the hotel for their hotel accommodation. You will find a reservation form for hotel bookings in your learning environment.
15.12.2025
Live-Online
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
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Monday, 15.12.2025

09:00 am - 5:00 pm

02.02.2026
Berlin
Booking number: 9557
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
centrovital Hotel
centrovital Hotel
Brauereihof 6, 13585 Berlin
Room rate: € 126,16 plus VAT.
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1 day
Limited number of participants

Monday, 02.02.2026

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
Participants will be charged directly by the hotel for their hotel accommodation. You will find a reservation form for hotel bookings in your learning environment.
11.03.2026
Live-Online
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Course
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Wednesday, 11.03.2026

09:00 am - 5:00 pm

19.05.2026
Live-Online
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Course
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Tuesday, 19.05.2026

09:00 am - 5:00 pm

17.06.2026
Stuttgart
Booking number: 9557
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Venue
Pullman Fontana
Pullman Fontana
Vollmoellerstrasse 5, 70563 Stuttgart
Room rate: € 141,30 plus VAT.
Arrival via Deutsche Bahn
Travel at reduced rates by booking via the learning environment.
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1 day
Limited number of participants

Wednesday, 17.06.2026

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
Participants will be charged directly by the hotel for their hotel accommodation. You will find a reservation form for hotel bookings in your learning environment.
21.09.2026
Live-Online
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Course
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Monday, 21.09.2026

09:00 am - 5:00 pm

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Training is guaranteed to take place
Booking number: 9557
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Details
1 day
Limited number of participants
Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
Participants will be charged directly by the hotel for their hotel accommodation. You will find a reservation form for hotel bookings in your learning environment.
Booking number: 32385
€ 740,- plus VAT.
€ 880.60 incl. VAT.
Details
1 day
Limited number of participants
Book later
You are welcome to make a non-binding advance reservation.
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Also bookable as in-house training
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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 .

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