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.
Questions about the seminar content
Today, corporate pension plans are a standard benefit offered by many employers and Payroll Accounting direct Payroll Accounting on Payroll Accounting . In training the key fundamentals and understand how to correctly map corporate pension plan models in payroll. This will enable you to avoid common mistakes and provide employees with expert support.
In practice, payroll accountants regularly encounter different healthcare systems. This training you the specifics of the most important delivery models and show you how they affect payroll processing. This will enable you to assess situations more quickly and handle them with confidence.
Salary deferral is one of the most common types of occupational pension plans in companies. You’ll learn how various components of compensation are used for occupational pension plans and what specific considerations must be taken into account during implementation.
Employer contributions have become an integral part of many benefit plans. In training , you training when contributions are mandatory and how Payroll Accounting properly Payroll Accounting them in Payroll Accounting . This will help you avoid errors in calculation and documentation.
Tax and social security treatment is one of the most challenging aspects of corporate pension plans. This training the most important regulations in a clear and practical way, enabling you to confidently assess the impact of various contribution scenarios on payroll processing.
There are many specific considerations to keep in mind, especially when it comes to changes in employment status. In training , you training how to handle such cases correctly and what impact Payroll Accounting on ongoing Payroll Accounting .
When pension benefits are paid out—if not before—numerous questions arise regarding their treatment under tax and social security law. This training you the basics so that you can better understand these processes and handle them correctly.
Using real-world examples, you'll learn where the most common sources of error lie and which verification steps have proven effective in day-to-day work. This will allow you to improve the quality of your billing and significantly reduce the number of follow-up inquiries.
Even though contracts are typically drafted in other departments, payroll accountants need to understand how they affect payroll processing. This training you training the necessary background knowledge to better Payroll Accounting the legal framework and its implications for Payroll Accounting .
You’ll gain a comprehensive overview of the key connections between employer-sponsored retirement plans, tax law, social security, and Payroll Accounting. This will make it easier to analyze different scenarios and accurately assess their impact on payroll processing.
9557
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- Direct application in practice
- Efficient use of time and resources
Further recommendations for "Company pension scheme for payroll accountants - basics"
Start dates and details

Wednesday, 04.11.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Friday, 29.01.2027
09:00 am - 5:00 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.