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Certificates: Certificate "Income tax and social security law"
Certified Business Administrator" certificate -
Examination: Praxisbezogene Projektarbeiten mit Abschlusspräsentationen
Certified Business Administrator -
Teaching Times: Full-timeMonday 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.)
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Language of Instruction: German
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Duration: 6 Weeks
Income tax and social security law
Social security law and accounting principles (approx. 2 days)
Social insurance obligation and exemption
Branches of insurance and contribution system
Current calculation parameters: Contribution assessment limits and contribution rates
Principle of accrual and due date
Digital reporting and retrieval system (approx. 0.5 days)
DEÜV notifications and contribution statements
ELStAM in practice: registration, retrieval, changes, errors
Overview of eAU, EEL and BEA procedures
Audit trails, deadlines and typical processing errors
Wage tax law basics (approx. 1 day)
Basics of wage tax deduction
Wage tax classes, allowances, factor method
Church tax and solidarity surcharge
Wage components and non-cash benefits (approx. 3 days)
Elements of payroll accounting
Current pay
One-off payments and other payments
Tax-free SFN supplements
Monetary benefits and benefits in kind (company car, job ticket, meal allowances, vouchers)
Salary conversions (bAv, benefits)
Deductions and offsetting (wage garnishment, VWL, advances and retroactive accounting)
Regulations for certain groups of people (approx. 1 day)
Minijob/Midijob
Employees in the transitional sector
Interns/working students/trainees
Short-term employment
Multiple employment and selected special cases
Travel expenses law (approx. 1 day)
First place of work and away work
Additional subsistence expenses, travel expenses, accommodation costs
Provision of meals and reduction rules
Domestic and foreign situations
Current flat rates and typical practical cases
AI in HR and payroll (approx. 0.5 days)
Automation of routine tasks with AI tools
Ethical and legal aspects of the use of AI and employee data protection
Project work (approx. 1 day)
To consolidate the content learned
Presentation of the project results
Fundamentals of business administration and accounting
Business management basics and company processes (approx. 3 days)
Business management in companies
Corporate goals and conflicting objectives
Structure, functions and operational processes
Basic business functions: Procurement, service provision, sales, financing, personnel and administration
Business model, value creation and the relationship between turnover, costs, profit and liquidity
AI-supported research, structuring and preparation of business information
Business law and legal basics (approx. 2 days)
Legal forms of companies
Rights and obligations in sales contracts
Basics of liability
Cooperations and company mergers
Insolvency law and signs of crisis
Tax fundamentals in the corporate context (approx. 1 day)
Classification of business tax types
Basics of corporate taxation
The basic principle of value added tax
Importance of taxes for pricing, earnings and liquidity
Fundamentals of external accounting: bookkeeping, balance sheet and income statement (approx. 6 days)
Tasks and objectives of external accounting
Inventory and stocktaking
Layout and structure of a balance sheet, assets/liabilities
Profit and loss account (P&L) and profit calculation
Receivables/payables
Provisions and reserves in basic terms
Depreciation and its effects on the annual financial statements
Relationship between current business transactions and annual financial statements
P&L statement in graduated form
Introduction to analyzing the balance sheet and income statement
AI support in accounting-related processes, e.g. for audit notes, plausibility checks
Corporate goals, key figures and business management (approx. 1 day)
Profitability, productivity
Liquidity and profitability
Return on equity and other business ratios
Assessment of the economic situation of a company
Cost and activity accounting in small and medium-sized companies (approx. 3 days)
Tasks and importance of cost and activity accounting
Terms used in cost accounting
Cost type, cost center and cost unit accounting
Price calculation
Basic principles of contribution margin and profitability analysis
Cost accounting for operational control
Project work, certification preparation and certification examination (approx. 4 days)
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 flat rates 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.
You will also have a basic understanding of business contexts and commercial thinking. You will be familiar with the central areas of accounting, be able to classify operational key figures and understand and process simple business management issues in everyday working life. You will also learn about the sensible and responsible use of artificial intelligence in commercial and administrative work processes.
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.
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).