CIPP Prospectus 2017

TRAINING COURSES

CPD Counts towards

CPDACCREDITED2017

German payroll regulations Two day duration

CPD Counts towards

Who is this course aimed at? This two day course is essential for anyone who is responsible for German payroll.

Most people working in payroll have no structured training and they have to operate on the basis of what they have ‘picked up’ over the years. The material covered is presented in a jargon free, easy to understand format and is immediately practical to one’s work as a payroll professional.

What will I learn? This extremely practical course deals with all of the issues, which are important to anyone either working in, or responsible for, the payroll function. The course covers all of the essential rules in the operation of PAYE tax and social insurance; it outlines the rights and obligations of both employers and employees. It uses clear examples to illustrate many of the points raised.

Whether you are new to German payroll, or have years of experience, you will not find a more comprehensive or useful course.

At the end of this course delegates will have received a detailed overview of the complex German payroll legislation and they will gain the knowledge and confidence to complete complicated processes internally.

Course content l General advice in handling German authorities and forms l Overview German labour law l Mindestlohngesetz 2 (MiLoG) - first time statutory minimum wage for all employees from January 2015; facts, exceptions, transition rules and consequences for payroll l Terms and termination of employment l Processes relating to new starters and leavers l Identifies gross pay and kinds of remuneration l Explains the PAYE system in detail (wage tax, church tax and solidarity surcharge) l Identifies what income is taxable and exempt l Tax class, rates and calculations l ELStAM l Explains the calculation of tax class and tables l Social insurance (especially public and private health insurance) l Benefits in kind l Holidays and absences l Reporting, data protection and record keeping l Year end activities and timetable l Responsibility of German residences l Penalties and fines for incorrect processes and late payments

Course aims On completion, delegates should be able to: l Identify key differences from UK payroll systems l Calculate m Gross pay m Tax manually m Social insurance manually m Benefits in kind l Check the sequence of calculations

l Check the accuracy of computer output l Complete and process forms accurately

“A big THANK YOU to the trainer for making German payroll make sense. I may still not be able to pronounce all the words, but I know what they all mean now. An excellent course to attend.”

Karen Singh MCIPP, payroll supervisor, Raymarine UK Ltd

“The course contained all the information that I wanted to learn and needed more information/clarification on. Each subject could be compared and put into real life payroll scenarios”

Lorraine Lockett MCIPPdip, head of EMEA payroll, MSCI Limited

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For more information please visit cipptraining.org.uk or email training@cipp.org.uk

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