German Payroll Regulations - 2014

Who is this course aimed at?

This two day course is essential for anyone who is responsible for the payroll function, works in, or is about to start work in, a payroll function.

Most people working in payroll have no structured training and they have to operate on the basis of what they have “picked up” over the years. The material covered is presented in a jargon free, easy to understand format and is immediately practical to one’s work as a payroll professional.

What will I learn?

This extremely practical course 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.

Whether you are new to German payroll, or have years of experience, you will not find a more comprehensive or useful course.

At the end of this course delegates will have received a detailed overview of the complex German Payroll legislation, they will gain the knowledge and confidence to complete complicated processes internally.

Course content

• General advice in handling German authorities and forms
• Overview German labour law
• Terms and termination of employment
• Processes relating to new starters and leavers
• Identifies gross pay and kinds of remuneration
• Explains the PAYE system in detail (wage tax, church tax, solidarity surcharge)
• Identifies what income is taxable and exempt
• Tax class/tax rates and tax calculations
• Explains and prepares to ElStam 2013
• Explains the calculation of tax class and tax tables
• Social insurance (especially public and private health insurance)
• Benefits in kind
• Holidays and absences
• Reporting, Data Protection and Record Keeping
• Year End Activities and Timetable
• Responsibility of German residences
• Penalties and fines for incorrect processes and late payments

Course aims

On completion, delegates should be able to:

• Identify key differences from the UK payroll systems
• Calculate gross pay
• Calculate tax manually
• Calculate social insurance manually
• Calculate benefits in kind
• Check the sequence of calculations
• Check the accuracy of computer output
• Complete and process forms accurately

The CIPP offer discounts for registered charities on all 1 and 2 day short courses (excluding Irish and International short courses) and 1 day conferences.