Wage and salary accounting

Wage and salary accounting belongs to the most important tasks of human resources management and it undergoes constant updates. The employer is responsible for correct compliance and payment of wage tax and social insurance contributions. The consideration of current statutory regulation is extremely important for instance in order to avoid additional charges of tax authorities and social insurance carrier.

During our course you get to know fundamental terms regarding wage and salary administration, practical tax and social insurance basics as well as jurisdiction and legal framework. Thanks to your newly acquired knowledge you will be able to create independently a correct payroll accounting. You will acquire qualification needed to be placed mostly in small and medium-sized companies in wage and salary accounting as well as annual accounting field.


A) Fundamental training in usage of programs needed for this module.

During this course, we make sure that participants are able to follow the training contents on one consistent level of knowledge. It covers not the topic-related contents of particular modules but the user interface of software packages. The usage of software packages is focused on the module contents and at the same time concentrates among the other things on usage of sections from such programs as:

  • MS Office “010 (Excel, Word, Outlook, Internet-Explorer)
  • Sage KHK Officeline/ClassicLine
  • Quickbooks, Quicken, Lexware Office Administrator

B) Fundamental knowledge related to wage and salary administration

  • Wage and salary administration system
    • Salary, performance-based remuneration, one-time payment
    • Temporary job and minijob
    • Special cases BAT (German federal collective arrangement for public employees) and wages in the construction industry
  • Legal basics and gross accounting
    • Absenteeism (sickness), public holidays,
  • Tax decuction inquiry
    • Wage tax, church tax, solidarity tax
    • Tax classes / the right of choice / children allowances
    • Additions (night/Sunday and holiday employment)
  • Social insurance system
    • Health and nursing care insurance
    • Pension insurance
    • Unemployment insurance
    • DEÜV registration system
  • Employers administration
    • Entering and withdrawal
    • Distrains
    • Asset-creating services
  • Tax and social security returns
    • Income tax registration
    • Statements for health insurance purposes
    • Statements for trade association (occupational statements)

C) Comprehensive structure of payroll accounting programs

IBM Lohn & Gehalt – Classic / Lexware Lohnbuchhaltung

  • Menu navigation and program installation
  • Establishing core data and gathering co-workers data
  • Preparing and gathering wage and salary accounts
  • Creating evaluations and reports

D) Practical part

  • Application of acquired knowledge based on various practice-related exercise

We convey fundaments of wage and salary administration for you in order to update or newly acquire of knowledge in relevant sections regarding office occupations or beforehand establishing a business.

Qualification: qualified certificate (AZAV-certified)


Conditions of entry

In order to participate, the prior knowledge in administrative area is preferable but not mandatory.

Funding possibilities

If you have valid activation and placement voucher, your coaching is available free of charge.
In order to apply for activation and placement voucher please contact relevant Job Centre or Job Agency consultant.
Costs for direct payers should be discussed with contact person of trias gGmbH.

Course duration:

160 class hours

Part-time participation is possible upon earlier consultation.

Additional information

Additional offer

During the whole course, you have a possibility to be supported by our placement activity on the first job market.

Addtional details

M 101114-29 Modul 4

14.04.2014 – 03.02.2017

Advanced education for office: wage and salary accounting

Maeasures Nr.:
on request

Contakt partner:
trias Gesellschaft für Arbeit, Gesundheit und Soziales mbH, gemeinnützig Sanderstraße 28, 12047 Berlin
Tel.: 030 69032-0
Fax: 030 69032-288

Training locations:
Neukölln, Wilmersdorf, Mitte, Kreuzberg und Spandau
Other locations avaliable on request.