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Payroll Calculation I

3,5 hour(s)

Half-a-day

Objectives

This seminar gives participants a practical overview of calculation of salaries. Participants will deepen their knowledge through exercises.

Content

Introduction

Compulsory deductions on salaries: taxes & social security
Other deductions

Indexation of salaries
Taxes
  • General aspects
  • Double-tax treaties with bordering countries
    • Germany, Belgium, France
  • The Luxembourg tax system
    • Tax brackets
    • Tax schedules (Barèmes de l'impôt)
  • Taxes on salaries
    • Tax classes 2008-2017
    • Tax classes since 2018 (tax reform)
  • Taxation of married couples
    • residents
    • non-residents
  • Tax cards
  • Mentions on Tax card
    • Abattement Conjoint (AC)
    • Frais de déplacement (FD)
    • Dépenses spéciales (DS)
    • Charges extraordinaires (CE)
    • Abattement pour mobilité durable (AMD)
    • Crédit d'impôt monoparental (CIM)
    • Calcul du crédit d'impôt pour salariés (CIS)
    • Calcul du crédit d'impôt salaire social minimum (CISSM)
  • Obligations by the employer in relation to salary tax
Sécurité Sociale

Minimum social salary
Social security theshold

Compulsory contributions to social security (employee & employer contributions)

  • Caisse Nationale de Santé (CNS)
  • Mutualité des Employeurs
  • Caisse Nationale d’Assurance Pension (CNAP)
  • Caisse pour l'avenir des enfants
  • Assurance-Accidents
  • Assurance-Dépendance
  • Fonds National de l’emploi
Special Tax treatment for highly qualified employees (impatriates)
  • Conditions
  • Recrring and non-recurring expenses
  • Advantages and pitfalls for employers
Split salaries

Luxembourg/Luxembourg (multiple employers in Luxembourg)
Luxembourg/Other country (special case of frontier worker working more than 25% in country of residence)

Practical examples and exercices

Teaching methods

Interactive course with many examples

Points covered
  • Social contributions: determining the employee share
  • Understand and use tax schedules
  • Know how to determine the tax to be applied to a salary
  • Calculate a gross-net salary (different salary levels, different tax classes)
  • Be aware of the problems of cross-border employees working outside Luxembourg and the possible impact on taxation and social security.

Target group

Who is the course aimed at?

HR professionals who want to gain a practical knowledge on calculation of salaries.

 
Prerequisites

No previous knowledge needed.

Assessment

Certficate, diploma

Each participant will receive a certificate of attendance.

Additional information

Number of participants is limited to 6.
Interactive and practical seminar.

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Responsibility for the content of this training description lies solely with its author, the training provider HR Services.

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Characteristics
Level Spécialisation
Organisation Blended learning

We guarantee that the seminar will take place even with a small number of participants.

Teaching aids

Each participant receives a complete documentation.

Languages
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