Advanced Knowledge of Payroll Accounting

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

For the correct payroll accounting of special cases, such as special groups of people, temporary workers or students, you need special expertise. These cases are often particularly challenging when it comes to social security notifications.

In the practical seminars and courses at the Haufe Akademie , you will learn how to handle even complicated special cases quickly and correctly. Get a clear overview - we'll show you how to do it step by step: 

You can get an overview in the seminarsPayroll Accounting Groups and Special Periods”or“Minijobs, Temporary Workers, Students, and Older Employees.” You can deepen your expertise intraining “Advanced Payroll Accounting training course.