Basics of payroll accounting

- basic knowledge of tax law - wage and salary accounts (gross/net) - payment of overtime hours ("normal" overtime hours, overtime hours on Sundays and at night) - all-in-payments - dirt work bonus, hardship allowance, hazard bonus - non-monetary compensation (company car, company flat) - special payments (Holiday and Christmas bonuses)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

None --> Course materials are sufficient

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

In line with ILV character: 30 pts: Ongoing contribution >>> 3 pieces of homework where actual submission NOT correct content are graded 70 pts: written exam

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

2021

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