Basics of payroll accounting

Basics of the tax law
Wage and salary calculations from gross to net
Overtime and overtime pay ("normal" overtime, Sunday, night overtime)
All-in remuneration
Dirt, hardship and danger allowances
Remuneration in kind (private use of car, company flat)
"Broken" accounting period
Offsetting of expense allowances
Special payments (holiday allowance, Christmas bonus)
Settlement of sick leave

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

presentation of theoretical basic knowledge, practical application of theoretical knowledge in the form of calculation examples

Assessment methods and criteria

30 points: Cooperation assessment >>> written intermediate tests;
70 points: written examination >>> calculation examples as well as theoretical questions, if applicable, in which the points are awarded in such a way that the understanding of the course content is decisive.

Prerequisites and co-requisites

None

Infos

Degree programme

Work Design & HR Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2024

Semester

2 SS

Incoming

Yes

Learning outcome

After the successful completion of the course, the student is able to:

differentiate between regular and special payments
differentiate between the payment of regular working hours and overtime hours, including the provision of special allowances
differentiate between bonus payments and non-cash compensation
calculate wage and salary deductions
"normal" bonus payments (Holiday and Christmas bonuses)
understanding simple settlements in the company

Course code

0582-15-01-BB-DE-12

Basics of payroll accounting