FAQs on in-depth and specialist knowledge in payroll accounting

1 What needs to be considered in Payroll Accounting for part-time employees? 

For part-time employees, the hours and days worked must be recorded accurately to ensure correct remuneration. It is also important that the social security contributions are calculated according to the actual pay.

2. how is the Payroll Accounting of mini-jobbers carried out? 

Mini-jobbers are generally taxed at a flat rate, whereby the employer pays a fixed percentage of the remuneration to the social security system. The amount of the flat-rate tax can vary depending on the industry and collective agreement.

3. what must be taken into account in the Payroll Accounting of trainees? 

As a rule, trainees have a reduced salary, which is determined in accordance with the Vocational Training Act (BBiG) or the Youth Training Protection Act (JArbSchG). The corresponding social security contributions must also be calculated.

4. how is payroll accounting carried out in the event of illness or maternity leave? 

In the event of illness or maternity leave, pay often continues to be paid, but the correct periods of continued remuneration must be taken into account. It is also important that the social security contributions are calculated according to the periods of continued remuneration.

5 What needs to be considered in Payroll Accounting for managing directors? 

Payroll accounting for managing directors is often more complex than for normal employees, as various forms of remuneration such as bonuses or benefits in kind often come into play here. It is important to be aware of the relevant tax regulations and social security contributions and to carry out the correct payroll accounting.

Further training for in-depth and specialized knowledge in Payroll Accounting

Specialist knowledge is required for correct payroll accounting for special cases such as special groups of people, temporary staff or students . Social security notifications are also special in special cases. In the current, practical seminars and courses at the Haufe Akademie , you will learn how to process and account for special cases quickly and correctly. You can get an overview in the seminars "Payroll Accounting special groups of people and special periods" or "Minijobs, temporary staff, students and older employees". You can deepen your specialist knowledge in the seminars "Advanced seminar Payroll Accounting intensive" or "Special knowledge of monetary benefits".
You can learn how to deal with external payroll tax audits and audits by the German pension insurance fund in the training "Optimally preparing for the tax audit". 

If you require further information, please call us on 49 761 595 339-00 or send us your request by e-mail to service@haufe-akademie.de. We will then take care of your request personally.

With well-founded, specialist know-how, you can prepare payroll accounting correctly and audit-proof, even in special cases.