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)

Social insurance obligation and exemption

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

statutory accident insurance


Reporting and call-off system (approx. 0.5 days)

DEÜV notifications (contribution statements, origin and due date principle)

ELStAM, eAU, EEL/BEA (errors and audit trails)


Wage tax law basics (approx. 1 day)

Basics of income tax

Wage tax classes, allowances

Church tax and solidarity surcharge


Wage components and non-cash benefits (approx. 3 days)

Elements of payroll accounting

Remuneration in detail (accrual principle, due date, allocations)

One-off payments and other payments (e.g. Christmas bonus)

Tax-free SFN supplements

Monetary benefits and benefits in kind (e.g. company car, job ticket, meal allowances)

Salary conversions (e.g. bAv, benefits)

Deductions and offsetting (e.g. wage garnishment, VWL)


Regulations and key figures for certain groups of people (approx. 1 day)

Part-time employees (mini-job/midi-job)

Employees in transitional employment

Employed students/interns/working students/trainees

Parental leave (part-time parental leave, allowances/maternity leave and levy)


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

Domestic and foreign per diems, meal deductions


Artificial intelligence (AI) in human resources (approx. 0.5 days)

Automation of routine tasks with AI tools

Ethical and legal aspects of the use of AI and data protection


Project work (approx. 1 day)

To consolidate the content learned

Presentation of the project results



Changes are possible. The course content is updated regularly.

After the course, you will have 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 apply current key figures and lump sums with confidence, master the reporting and call-off system and implement non-cash benefits, salary conversions, deductions and offsetting in a practical manner. You will also be able to correctly assess travel expense cases and use AI tools in the HR context in compliance with the law and data protection regulations.

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 interested parties who would like to work 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.