Payroll Calculation II

It is recommended that participants have previously followed Calculation of Salaries I.

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

Overtime

• Definition of the hourly rate
• Legal supplements for overtime
• Special conditions of some collective agreements (banks & insurances)
• Taxation of overtime
• Social security contributions

Working on Legal holidays, Sundays and Nights

• Legal supplements
• Taxation
• Social security contributions

Prorata wages & salaries

• Calculation method applied by Caisse Nationale de Santé
  • Sickness, maternity leave, leave for family reasons
• Calculation method applied by Centre Commun de la Sécurité Sociale (CCSS)
  • Hiring/leaving of a staff member during a month
• Calculation method applied by Payroll Companies
• Calculation of contributions to Long-Term Care Insurance on prorata salaries

Non-periodic payments

• Compulsory contributions by employer and staff to the different institutions of social security
• Taxes
  • Determination of tax rates applicable to non-periodic payments

Practical examples & exercises

Each participant will receive a certificate of attendance.

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

This seminar is part of the cycle "Salaries as well as of the "HR Expert Kit".