Study Guide

Objective

You will
- understand the main labour law regulations, the collective agreement system and the tasks of payroll administration
- know the basics of payroll accounting
- can apply labour law and payroll legislation and calculate wages in private sector employment relationships
- understand the content of the employer's other payroll obligations and is able to take the necessary steps to fulfil them

Content

1. The employment contract system and the employment relationship
- Employment contract system and payroll functions
- Characteristics of an employment relationship and terms of an employment contract
- Situations of change of employment relationship
2. Labour law and payroll
- Basis for determining pay
- Reimbursement of travel and other expenses incurred in the course of work
- Deductions from pay
- Working time, calculation of overtime and additional pay
- Annual leave, calculation of annual leave pay
- Payment in special circumstances
3. Other payroll obligations of the employer
- Payroll accounting
- Employer's accounting and reporting obligations
- Other employment legislation

Evaluation scale

H-5