Application of social premiums & Wage tax tables & gross/net calculations
This knowledge concerns a solid and necessary basis for Payroll Administrators and HR employees.
In this part of the training you will learn about the various applicable social premiums and you will learn to apply the Wage Tax tables.
You will receive a detailed explanation of the Basic insurance (BVZ), how the Basic insurance (BVZ) surcharge and premium is calculated, how the Basic insurance (BVZ) basis is determined, what the Basic insurance (BVZ) -gliding scale entails and how to apply it, but also what is included in the Basic Insurance (BVZ) repair legislation. You will also learn what the AVBZ legislation stands for and how to calculate the AVBZ allowance and premium. You will also receive information about AVBZ insurance, AOV/AWW insurance, SVB (OV) accident and ZV health insurance (wage loss) and how the associated social benefits and premiums are determined. We will also explain the tax deduction for acquisition costs and the SVB Cessantia legislation. Finally, we will explain how you should apply the Wage Tax Table 2019 and the Special Remuneration Table.
After this training you will be able to explain the social premiums and payroll taxes to your employees and you calculate the premium and tax amounts yourself without using your payroll software. This allows you to check the salary calculations that your payroll software generates.