Overview of Payroll in Germany - Advanced
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learning hour's
6
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Material Year
2026
Overview
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.
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.
What will be covered?
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)
Summary
This 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.
Course Trainers
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Britta
Senior ConsultantOur 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.
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