Overview of Payroll in Germany - Advanced

German payroll is a complex field with lots of laws and regulations. This course gives you a deeper insight to German Payroll. It is an extremely practical course which deals with all of the issues, which are important to anyone either working in, or responsible for, the payroll function. The course covers all of the essential rules in the operation of PAYE tax and social insurance, it outlines the rights and obligations of both employers and employees. It uses clear examples to illustrate many of the points raised.

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Germany and need to have an understanding of the legislative and legal requirements involved.

At the end of this course delegates will received a detailed overview of the complex German payroll legislation and gain the knowledge and confidence to understand the fundamentals of payroll processing in Germany. They are clear about employer obligations, calculation of gross pay and deduction, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips and other forms.

Company pension scheme - Betriebliche Altersvorsorge (bAV)
 ✓ Kinds of bAV
 ✓ Salary conversion - Entgeltumwandlung
 ✓ Employer compulsory subsidy - Arbeitgeberpflichtzuschuss
 ✓ Overview taxation and social insurance depending of the different kinds of bAV

Benefits in kind - Sachbezüge
 ✓ How to evaluate the pecuniary advantage (geldwerter Vorteil)
 ✓ Remuneration (taxable) vs Amenities (taxfree)
 ✓ Discount Allowances - Personalrabatte
 ✓ Company cars (Dienstwagenregelung) including special calculation for electric and hybrid vehicles
 ✓ E-Bikes
 ✓ Employee Travel Expenses - Reisekosten

Leave and Absences
 ✓ Annual Leave
 ✓ Public Holidays
 ✓ Sick Leave 
 ✓ Child Sickness Leave
 ✓ Maternity Leave
 ✓ Parental Leave
 ✓ Carer‘s Leave
 ✓ Educational Leave
 ✓ Compassionate Leave
 ✓ Unpaid Leave
 ✓ ‘Garden Leave’

Special Kinds of Employment
 ✓ Apprentices
 ✓ Mini-Jobber, short-term employment (Kurzfristige Beschäftigung) and Low-Income Employees (Midi-Jobber)
 ✓ Students - Werkstudentenprivileg
 ✓ Pensioners, who are already retired, but still working - weiterbeschäftigte Rentner
 ✓ Company pensioner - Betriebsrentner)