Calculation and accounting of wages (C2005)

Inter-company training

Who is the training for?

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.


23,00 hours(s)

Language(s) of service



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.


  • 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.

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