Payroll Calculation I
This seminar gives participants a practical overview of calculation of salaries. Participants will deepen their knowledge through exercises.
- Compulsory deductions on salaries: taxes & social security
- Other deductions
- General aspects
- Tax card (Fiche de retenue d’impôt)
- Mentions on tax card
- Obligations by employer
- Tax rates, Tax schedules (Barèmes d’imposition), Tax classes
- Temporary Budget Equilibration Tax
- Minimum social salary
- Social security ceiling
- Compulsory contributions by employer and staff to the different institutions of social security
- Medical Insurance (Caisse Nationale de Santé)
- Mutual Employer’s Insurance (Mutualité des Employeurs)
- Pension Fund (Caisse Nationale d’Assurance Pension)
- Insurance against Professional Accidents (Assurance-Accidents)
- Family Allowances (Caisse Nationale des Prestations Familiales)
- Long-Term Care Insurance (Assurance-Dépendance)
- Unemployment Insurance (Fonds National de l’Emploi)
Salary Costs for Employer
Practical examples & exercises
A qui s'adresse la formation?
HR professionals who want to gain a practical knowledge on calculation of salaries.
Each participant will receive a certificate of attendance.
This seminar is part of the cycle "Salaries as well as of the "HR Expert Kit".