Payroll Accounting TVöD/TV-L compact
Payroll accounting basics and special features in the public sector
Contents
Various gross amounts in Payroll Accounting
- Total gross salary, tax, social security gross salary and supplementary pensionable pay.
Wage tax principles - applies to the public and private sectors
- The concept of wages - taxable and tax-free pay components, (electronic) income tax card, tax classes, income tax table, tax-free allowances.
Social security principles - applies to the public sector and the private sector
- Social insurance branches, contribution assessment limits, contribution rates, compulsory/exempt health insurance.
- Special feature in the public sector: Assessment of typical TVöD remuneration components from the perspective of the annual earnings limit (APL).
Supplementary pension
- Calculation using the example of VBL West (purely pay-as-you-go financed), effect on the gross tax and SI amount.
- Excursus: Mixed-financed supplementary pension (pay-as-you-go/funded) using the example of the VBL (East).
Payroll Accounting process using a practical example
- From total gross to net and payment amount.
Tax and social security aspects of absences, partial pay periods
- Illness: Calculation of the 6/12-month period for continued illness. Sickness benefit supplement, top-up of gross or net sickness benefit.
- Wage tax U-registration.
One-off pay and other remuneration - applies to the public and private sectors
- Special tax and social security features.
Excursus annual special payment in the public sector
- Eligibility requirements.
- Twelfths rule and harmless absences.
- Differences in TVöD-VKA, TVöD-Bund and TV-L.
- Collective Bargaining Agreement on “Exchange Days” (TVöD-VKA) or the “Time-for-Money” Option Model (TVöD-VKA).
Extra classes
- Collective bargaining agreement on a "temporary increase in weekly working hours."
Correct billing of non-permanent charges
- Deferred payments: The accrual/inflow principle and the implications under contribution law.
Special features of surcharges
- Time bonuses for overtime, Sunday, public holiday and night work (SFN).
- Tax exemption of SFN bonuses - § 8 TVöD vs. § 3b EStG.
- Flat rates for on-call duty.
Questions from the attendees
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 receive the necessary basic knowledge for successful Payroll Accounting - from gross to net - in the TVöD/TV-L in a clear way. Through examples and exercises, you will learn how to solve typical payroll cases and avoid mistakes.
- Liability traps are discussed.
- Checklists and schedules will also help you with your work after the training .
- Current letters and notifications from the social insurance institutions and tax authorities are taken into account.
Methods
Lectures, case studies, exercises, checklists, practical tips.
Recommended for
employees in HR departments and Payroll Accounting in companies and institutions that apply the TVöD or TV-L.
Questions about the seminar content
Payroll Accounting public sector combines general income tax and social security regulations with the specific provisions of collective bargaining agreements. In training Payroll Accounting you Payroll Accounting the various topics of Payroll Accounting develop a better understanding of how they interact. This will make it easier to classify different payroll scenarios and Payroll Accounting the impact of individual regulations on Payroll Accounting .
It has numerous distinctive features that Payroll Accounting from traditional Payroll Accounting . In training an overview of the most important provisions in the TVöD and TV-L and learn how they affect day-to-day payroll processing. This will help you avoid common mistakes and prepare payrolls with greater confidence.
In addition to total gross pay, taxable gross pay, social security gross pay, and compensation subject to supplementary pension contributions also play an important role in the public sector. The training the differences and relationships between these concepts in a practical way. This will help you better understand the individual components of a pay stub and classify them correctly.
Supplementary pension plans are a distinctive feature of the public sector and affect Payroll Accounting several areas. In training how supplementary pension plans generally work and how they can impact taxable income and social security gross pay. This will help you better understand how supplementary pension plans Payroll Accounting various components of Payroll Accounting .
Absences often Payroll Accounting and raise many questions in practice. This training the most important tax and social security considerations related to sick leave and other types of absences. This will help you better understand these issues and handle them with greater confidence.
Not every payroll month covers a full period of employment. In the case of new hires, terminations, or other interruptions, compensation often needs to be calculated on a pro-rata basis. In training the basic rules governing partial pay periods and how they Payroll Accounting . This makes it easier to classify such situations and helps you avoid common mistakes.
Lump-sum payments are subject to special tax and social security regulations. In training an overview of the key considerations regarding annual bonus payments and other forms of compensation in the public sector. This will enable you to process such payments more accurately and better assess their implications.
Allowances are among the recurring special considerations in public Payroll Accounting . In training which regulations apply to different types of allowances and what tax-related considerations need to be taken into account. This will help you handle these compensation components with greater confidence.
30190
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Start dates and details

Monday, 31.08.2026
09:00 am - 5:00 pm
Tuesday, 01.09.2026
09:00 am - 5:00 pm
Wednesday, 02.09.2026
09:00 am - 4:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 28.10.2026
09:00 am - 5:00 pm
Thursday, 29.10.2026
09:00 am - 5:00 pm
Friday, 30.10.2026
09:00 am - 4:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 01.03.2027
09:00 am - 5:00 pm
Tuesday, 02.03.2027
09:00 am - 5:00 pm
Wednesday, 03.03.2027
09:00 am - 4:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, May 10, 2027
09:00 am - 5:00 pm
Tuesday, May 11, 2027
09:00 am - 5:00 pm
Wednesday, May 12, 2027
09:00 am - 4:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, September 13, 2027
09:00 am - 5:00 pm
Tuesday, September 14, 2027
09:00 am - 5:00 pm
Wednesday, September 15, 2027
09:00 am - 4:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.