Calculation and accounting of wages (C2005)
- Determine the different parts of a salary: gross items due by the employer, social contributions, salary taxes, payable net.
- Determine the employer's social contributions.
- Know different steps of booking the salary entries.
- Verify the accounts based on the documents or files received by the administrations.
- Apply the salary continuation system in case of long-term sickness.
- Apply the regulatory administrative steps prior to hiring a new staff member.
- The legal obligations prior to hiring a new staff member: vacancy declaration, stay permit, medical exam.
- The labour contract: types (undetermined, determined,...), mandatory clauses.
- The determination of the gross salary: legal minimum salary, work duration, public holidays, overtime.
- The determination of the gross salary (continued): benefits in kind, short-time work due to bad weather.
- The social contributions (employee and employer): definitions, rates, calculation, reporting.
- The salary tax: tax card, applying the tax tables, computation, declaration.
- The determination of the net: recapitulative exercise on a complete salary computation.
- The salary accounting: basic accounting entries, the different steps.
- The salary accounting (continued): specific entries.
- Exercise in order to prepare the exam.
A qui s'adresse la formation?
Anyone wishing to know how to compute the different parts of a salary (gross, social contributions, salary tax, net) and wishing to be able to book the salary entries.
Successful completion of the module "General accounting: current operations" (C2001E) or proof of equivalent certified knowledge. It is recommended to complete the module "Labor law: working conditions" (C3004) prior to enrolling to this module.
Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation Luxembourg Lifelong Learning Centre de la Chambre des salariés.