Income tax and social security law

The course provides you with up-to-date knowledge of wage tax and social security law and prepares you for legally compliant and practical payroll accounting.
  • Certificates: Certificate "Income tax and social security law"
  • Examination: Praxisbezogene Projektarbeit mit Abschlusspräsentation
  • Teaching Times: Full-time
    Monday to Friday from 8:30 a.m. to 3:35 p.m. (in weeks with public holidays from 8:30 a.m. to 5:10 p.m.)
  • Language of Instruction: German
  • Duration: 2 Weeks

Social security law basics (approx. 2 days)

Concept and meaning of remuneration in social insurance

Types of remuneration

Current pay

Valuation of social periods (public holidays, vacation, illness)

Social insurance obligation and exemption

Contribution assessment limits and contribution rates for pension, unemployment, health, long-term care and statutory insurance,

health, long-term care and statutory accident insurance

Social jurisdiction


Wage tax law basics (approx. 2 days)

Basics of income tax

Wage tax classes

Church tax and solidarity surcharge


Tax-free salary components (approx. 1 day)

Tax-free SFN supplements

Monetary benefits and benefits in kind

One-off payments and other benefits


Payroll accounting (approx. 2 days)

Elements of payroll accounting

Special payments (vacation and Christmas bonuses)

Other payments and deductions (VWL, wage garnishment, etc.)

Salary conversions (company car taxation, company pension scheme)


Travel expenses law (approx. 1 day)

Basics of travel expense law

Business trip, change of assignment and traveling

Additional meal expenses, travel expenses, accommodation costs


Regulations for certain groups of people (approx. 0.5 days)

Part-time employees (GfB)

Employees in the transitional sector

Employed students and interns


Artificial intelligence (AI) in the HR department (approx. 0.5 days)

Automation of routine tasks with AI tools

Ethical and legal aspects of the use of AI


Project work (approx. 1 day)

To consolidate the content learned

Presentation of the project results



Changes are possible. The course content is updated regularly.

This course will provide you with in-depth knowledge of current payroll tax and social security law as well as practical knowledge of payroll accounting, the legally compliant classification of employees and the development of efficient HR processes. You will learn the essential basics of payroll tax, tax-free salary components and social security - including the legal framework for different employee groups. You will also be introduced to travel expense accounting and deal with the specifics of tax and contribution law.

HR managers, payroll accountants, tax assistants or employees in management positions who would like to familiarize themselves with the current legal situation. As well as HR administrators, commercial employees and anyone interested in working in payroll accounting in the future.

Employees with in-depth knowledge of payroll tax and social security law are indispensable in today's working world and are in demand across all sectors at companies of all sizes.

Your meaningful certificate provides a detailed insight into the qualifications you have acquired and improves your career prospects.

Didactic concept

Your lecturers are highly qualified both professionally and didactically and will teach you from the first to the last day (no self-study system).

You will learn in effective small groups. The courses usually consist of 6 to 25 participants. The general lessons are supplemented by numerous practical exercises in all course modules. The practice phase is an important part of the course, as it is during this time that you process what you have just learned and gain confidence and routine in its application. The final section of the course involves a project, a case study or a final exam.

 

Virtual classroom alfaview®

Lessons take place using modern alfaview® video technology - either from the comfort of your own home or at our premises at Bildungszentrum. The entire course can see each other face-to-face via alfaview®, communicate with each other in lip-sync voice quality and work on joint projects. Of course, you can also see and talk to your connected trainers live at any time and you will be taught by your lecturers in real time for the entire duration of the course. The lessons are not e-learning, but real live face-to-face lessons via video technology.

 

The courses at alfatraining are funded by Agentur für Arbeit and are certified in accordance with the AZAV approval regulation. When submitting a Bildungsgutscheinor Aktivierungs- und Vermittlungsgutschein, the entire course costs are usually covered by your funding body.
Funding is also possible via Europäischen Sozialfonds (ESF), Deutsche Rentenversicherung (DRV) or regional funding programs. As a regular soldier, you have the option of attending further training courses via Berufsförderungsdienst (BFD). Companies can also have their employees qualified via funding from Agentur für Arbeit (Qualifizierungschancengesetz).

We will gladly advise you free of charge.

0800 3456-500 Mon. - Fri. from 8 am to 5 pm
free of charge from all German networks.

Contact

We will gladly advise you free of charge. 0800 3456-500 Mon. - Fri. from 8 am to 5 pm free of charge from all German networks.