FAQs on in-depth and specialist knowledge in payroll accounting

1 What needs to be taken into account for the payroll accounting of 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 for 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 needs to 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 the payroll accounting of 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

For accurate payroll accounting in special cases, such as special groups of people , temporary workers , or students, specialized knowledge is required. Social security reports are also special in special cases. In the current, practical seminars and courses of the Haufe Akademie Learn how to quickly and accurately process and invoice special cases. You can get an overview in the seminars " Payroll Accounting for Special Groups and Special Times " or " Mini-Jobs, Temporary Workers, Students, and Older Employees ." You can deepen your specialist knowledge in the seminars " Advanced Seminar on Payroll Accounting " or " Specialized Knowledge on Non-Cash Benefits ."
You will receive a safe handling of the wage tax audit and the audits by the German Pension Insurance in the training “ Optimal preparation 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 deal with your request personally.

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