Payroll Calculation I

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

Introduction

• Compulsory deductions on salaries: taxes and social security
• Other deductions

Taxes

• 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

Social Security

• 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

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".