Description

Even though payroll systems are becoming more and more reliable, it is fundamental that payroll managers understand and decipher all payroll mechanisms. Payroll news, which is increasingly rich, particularly in terms of social charges and the implementation of the DSN directly opening rights to employees, requires the implementation of increased skills. Especially since these subjects are likely to be the subject of controls and potential adjustments in the event of a URSSAF control. To carry out their mission, payroll managers must master the practice of texts, the techniques for calculating social charges and validate the payroll process with the objective of the DSN, its final stage. This training provides payroll managers with all the tools to make payroll more reliable.

Who is this training for ?

For whom ?

Payroll Assistant/Manager. External service provider to businesses (accounting firms, software publishers, etc.).

Prerequisites

None.

Training objectives

Identify and calculate the main elements that can impact gross salary: bonuses, absences, paid leave, etc.

Calculate social contributions.

Establish all employee pay (excluding reinstatement of IJSS).

Understand the bases of withholding tax (PAS) .

Training program

• Before the face-to-face
  • A self-diagnosis to situate yourself and define your priorities.
• Identify the different sections of the pay slip
  • Its design, its legal value, its new mandatory information, its prohibited information.
  • Scenario From the first minutes, work in a subgroup to reconstruct a pay slip.
• List the different components of remuneration
  • Know the principle of monthly salary payment.
  • Respect the SMIC and the conventional minimums.
  • Identify the main bonuses and allowances: separate the legal from the conventional, the elements submitted or not.
  • Understand the principle of benefits in kind.
  • Scenario Interactive quiz, Verification of achievement of the minimum wage, Calculation of AN.
• Prepare a pay slip and calculate compulsory social security contributions
  • The brackets, bases and ceiling pro rata.
  • Urssaf contributions, unemployment, supplementary pension, supplementary insurance...
  • Calculate the gross and net at pay through deduction at source.
  • Scenario Calculation of contribution bases with and without pro rata ceiling. Creation of pay slips to be paid before and after taxes.
• Manage payroll absences
  • Calculate deductions for absence according to the different methods: working days; working days; calendar.
  • Deep study the rules specific to paid leave: impact of absences on acquisition; splitting leave; calculation of compensation (1/10th or maintenance).
  • Compensation for illness, work accident, maternity: calculation of IJSS the subrogation mechanism.
• Establish a pay slip for the balance of any account
  • List and calculate the specific compensation to be paid in the event of termination.
  • Know the tax and social compensation regime.
  • Provide the documents related to departure.
  • Scenario Creating balances for all accounts.
• After face-to-face - Implementation in a work situation
  • A strengthening program: "One challenge per week for 7 weeks".
  • A virtual class: to extend discussions, share feedback; corrections of exercises additional applications offered at the end of the course; definitive verification of the appropriation of the most complex concepts; possibility of asking final questions directly to the trainer.