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
• Taxation of cross-border commuters & overtime tax credit

Working on Legal holidays, Sundays and Nights

• Legal supplements
• Special conditions for collective agreements in the financial sector (banking & insurance)
• Taxation & social security contributions

Accumulation of overtime and supplements for night work, Sundays and public holidays
Prorata wages & salaries

• Calculation method applied by Caisse Nationale de Santé
  • Sickness, maternity leave, leave for family reasons, etc.
• 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
• Determining the applicable tax on prorata salaries
  • Prorating tax exemptions on the tax deduction form
  • Calculation of the employee tax credit (CIS)
  • Calculation of the tax credit on the minimum social wage (CISSM)
• Determination of social security contributions on prorata salaries
  • Calculation of contributions to Long-Term Care Insurance on prorata salaries

Non-periodic payments

• Determining social contributions applicable to non-recurring payments
• What should be done if the total of the non-recurring payment and the monthly salary exceeds the exceeds the monthly contribution limit??
• Determination of tax rates applicable to non-periodic payments

Practical examples & exercises

Each participant will receive a certificate of attendance.

Each participant receives a documentation.

• 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".