Income tax and social security law and the basics of business administration

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. You will also familiarize yourself with the business management mindset and acquire basic knowledge of accounting, especially in the areas of business objectives, accounting, cost accounting and commercial law. You will also learn how artificial intelligence is used in the profession.
  • Certificates: Certificate "Income tax and social security law"
    Certified Business Administrator" certificate
  • Examination: Praxisbezogene Projektarbeiten mit Abschlusspräsentationen
    Certified Business Administrator
  • 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: 6 Weeks

Income tax and social security law

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

Fundamentals of business administration and accounting

Business law (approx. 2.5 days)

Legal forms

Purchase agreement

Company mergers/cooperations

Insolvency law


Taxes and legal aspects of business (approx. 0.5 days)

Fundamentals of business management

Basics of corporate taxation


Artificial intelligence (AI) in the work process

Presentation of specific AI technologies

and possible applications in the professional environment


Annual financial statements: Balance sheet and P&L with introduction to accounting (approx. 7 days)

Objectives of annual financial statements

Structure of a balance sheet

Assets/liabilities

Inventory

Profit and loss account (P&L account)

Financial statements/period results with receivables/payables

Provisions

Reserves

Amortization

Effects of expenses on the annual financial statements

The graduated income statement

Analysis of the graduated income statement

Analysis of annual financial statements


Corporate goals and key figures (approx. 2 days)

Profitability

Return on equity

Profitability ratios

Liquidity ratios

productivity


Application of cost accounting in small companies (approx. 4 days)

Tasks of cost accounting

Terms used in cost accounting

Price calculation

Cost center accounting

Profit center accounting


Project work, certification preparation and certification examination (approx. 4 days)



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.

You are also familiar with the commercial and business management mindset and have some basic knowledge of accounting.

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.

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.