This course provides you with up-to-date knowledge of income tax and social security law and prepares you to handle payroll processing in a legally compliant and practical manner. You’ll also learn about human resources management processes, including determining staffing needs, recruiting, selecting, and terminating employees, as well as the areas of employee development and compensation.
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Certificates: Certificate in “Income Tax and Social Security Law”
Certificate "Fundamentals of Human Resources Management" -
Examination: Praxisbezogene Projektarbeiten mit Abschlusspräsentationen
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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 Payroll Calculation Principles (Full-time: approx. 2 days / Part-time: approx. 4 days)
Social Security Coverage and Exemptions
Types of Insurance and Contribution Structure
Current Calculation Parameters: Contribution Assessment Ceilings and Contribution Rates
Accrual and Due Date Principles
Digital Reporting and Retrieval System (Full-time: approx. 0.5 days / Part-time: approx. 1 day)
DEÜV Reports and Contribution Statements
ELStAM in Practice: Registration, Retrieval, Changes, and Errors
Overview of eAU, EEL, and BEA Procedures
Verification Paths, Deadlines, and Common Processing Errors
Basics of Payroll Tax Law (Full-time: approx. 1 day / Part-time: approx. 2 days)
Basics of Payroll Tax Withholding
Income Tax Brackets, Exemptions, Factor Method
Church Tax and Solidarity Surcharge
Components of Pay and Non-Cash Benefits (Full-time: approx. 3 days / Part-time: approx. 6 days)
Elements of Payroll Processing
Recurring compensation
One-time payments and other compensation
Tax-Exempt SFN Allowances
Non-cash benefits and benefits in kind (company car, commuter pass, meal allowances, gift certificates)
Salary Deferrals (bAv, Benefits)
Deductions and Offsets (wage garnishment, VWL, advances, and retroactive adjustments)
Regulations for Certain Groups of People (Full-time: approx. 1 day / Part-time: approx. 2 days)
Mini-job/Midi-job
Transitional workers
Interns/Working Students/Apprentices
Short-term employment
Multiple employment and selected special cases
Travel Expense Policy (Full-time: approx. 1 day / Part-time: approx. 2 days)
Primary Place of Work and Travel for Work
Additional meal expenses, travel expenses, lodging expenses
Meal Provision and Deduction Rules
Domestic and International Scenarios
Current flat rates and typical practical cases
AI in HR and Payroll (Full-time: approx. 0.5 days / Part-time: approx. 1 day)
Automation of Routine Tasks Using AI Tools
Ethical and legal aspects of AI use, as well as employee data protection
Project Work (Full-time: approx. 1 day / Part-time: approx. 2 days)
To reinforce what has been learned
Presentation of project results
Fundamentals of human resources management
Fundamentals of Human Resources Management and Digitalization (approx. 3 days)
Roles, Objectives, and Importance of Human Resources Management in a Company
Structure and Organization of Human Resources
Human Resources Information and Statistics
Diversity Management in the HR Context
Digitalization and AI in Human Resources
Human Resources Management (approx. 5 days)
Tasks and Process Structures
Human Resources Management Tools
Digital and AI-powered HR information systems (e.g., chatbots or self-service portals)
Data Protection in Human Resources
Fundamentals of Labor Law (Types of Contracts, Rights and Obligations of Employers and Employees, Protected Rights)
Workforce Planning/Recruitment (approx. 4 days)
Objectives, Tasks, and Tools of Workforce Planning
Human Resources Management in Small and Medium-Sized Enterprises
Determining Staffing Needs and Staff Deployment
Candidate Management, Job Profiles, and Evaluation of Application Materials
Online Recruiting and the Candidate Journey
Job Interviews/Selection Processes
Hiring New Employees
Human Resources Development (approx. 2 days)
Significance and Objectives of Human Resources Development
Integrating Employee Development into Corporate Goals and HR Strategy
Performance Appraisals as the Basis for Employee Development Measures
Development Tools
Overview of digital learning offerings and AI-powered professional development tools
Employee Compensation (approx. 3 days)
Personnel Costs as a Key Performance Indicator in the Company
Overview of Forms of Compensation
Basics of Social Security and Payroll Tax
Gross-to-Net Logic, Non-Cash Compensation
Structure and Components of a Payroll Statement
Current Overview of Pay Transparency
Project work (approx. 3 days)
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 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.
In addition, you’ll have a solid understanding of all key areas of human resources management. You understand how modern human resources work functions—from personnel administration and labor law to workforce planning and recruiting, all the way to employee development and compensation. At the same time, you know how digitalization and artificial intelligence (AI) are transforming the field of human resources.
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).