Overview of Payroll in Germany

Overview of Payroll in Germany

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German payroll is a complex field with lots of laws and regulations. This two-day 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.

Who is this course for?

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.

What will you achieve?

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.

Course Trainers

  • Britta

    Senior Consultant

    Our trainer is a specialist in German payroll, HR, finance and accounting. She has acquired wide-ranging expertise through many years of academic study and professional experience. She passes this on to international companies seeking to adapt to German regulations and practices relating to payroll, accounting and HR. Our trainer develops and delivers seminars in companies and through adult- education providers. She has worked for the Chartered Institute of Payroll Professionals (UK) as a tutor and taught at the Hamburg University of Applied Sciences.

What will be covered?

Country Overview:

  • General advice in handling German authorities and forms
  • An Overview German labour law

Employment Law:

  • Terms and termination of employment
  • Processes relating to new starters and leavers
  • Special kinds of employment (eg Mini Jobber
  • Short term employment
  • Apprentices
  • Students
  • Pensioners)
  • Tax:

  • Benefits in kind
  • Explaining the different kinds of income tax es in detail (wage tax
  • church tax
  • solidarity surcharge
  • lump sum wage tax)
  • Identifying what income is taxable and exempt
  • ElStAM
  • Tax categories
  • rates
  • allowances
  • tax identification number
  • Manually calculation of different kind of taxes
  • Social Insurance:

  • Explaining the different kinds of social insurance (especially public and private health insurance)
  • Manually calculation of social insurance contributions (including annual earnings limit
  • March clause)
  • Payroll Administration:

  • A glossary of terms that are used regularly in payroll
  • Mindestlohngesetz – National minimum wage
  • Identifying gross pay and kinds of remuneration
  • Calculation scheme of German Payroll
  • Reporting
  • data protection and record keeping
  • Year-end activities and timetable
  • How to read a German payslip (including English translations)
  • Leave:

  • Holidays and other absences
  • Summary
    This two-day course offers a deep insight into the intricacies of payroll in Germany. Outlining the rights and obligations of employees and employers, detailing payroll legislation and essential rules for operating PAYE tax and social insurance, it is an invaluable opportunity for attendees to gain a strong knowledge base.