Description

Even though payroll systems are becoming more and more reliable, it is fundamental that payroll managers and managers understand and decipher all payroll mechanisms. Payroll news has become increasingly rich in recent years, particularly in terms of social charges. So many subjects likely to be the subject of controls and potential adjustments in the event of a URSSAF control. To carry out their mission, payroll managers and managers must master the practice of texts, the techniques for calculating social charges and validate the payroll process. This is the objective of this advanced training.

Who is this training for ?

For whom ?

Payroll manager and manager. External service provider to businesses (accounting firms, software publishers, etc.).

Prerequisites

Participants are invited to bring pay slips from their company and their collective agreement.

Training objectives

Know the legal foundations of payroll and thus take a step back from its practices.

Master complex techniques: net guarantee, progressive regularization of ceilings, reductions in contributions…

Validate declarations and payment of contributions in the context of the DSN.

Training program

• Before the face-to-face
  • A self-diagnosis to prepare for your training objectives.
• Calculate social charges (employer and employee) and withholding tax (PAS)
  • The bases (Urssaf, Unemployment, AGIRC-ARRCO supplementary pension, welfare, new contributions payable to Urssaf).
  • The reduction limit of the CSG/CRDS base; the package social security and its developments.
  • The proration of the ceiling.
  • Scenario Calculation of contribution bases and contribution, CSG/RDS with and without reduction limit, ceiling pro rata
• Pay for working hours and their arrangements
  • Social and tax regime.
  • Pay overtime (quota, surcharges, compensation for time off, RCR) and additional hours.
  • Scenario Self-check on working hours, calculation of overtime with reductions in charges and impact on taxable net.
• Master the specific mechanisms of social security absences
  • Monitor IJSS reimbursements and the impact of subrogation on the PAS.
  • Compensate medical absences with net guarantee.
  • Scenario Calculation of the guarantee of the net and the corresponding bulletin.
• Gradually regularize the contribution bases
  • Monthly regularization of contribution bases.
  • How the general contribution reduction works.
  • Regularize family and sickness allowance contributions.
  • Apply the bonus-malus to unemployment insurance contributions
  • Scenario Calculations of progressive regularization of contribution base, calculations and controls of contribution reductions.
• Calculate last pay
  • Check the exemption limits for termination compensation.
  • Establish a balance sheet for all accounts (ceiling, reduction, etc.).
  • Scenario Calculation of tax and social security limits for termination compensation and STC bulletin.
• Validate the DSN and payment of charges
  • The DSN and its challenges; identify the essential controls.
  • Staff thresholds and payment of charges.
  • Scenario Interactive quiz on the DSN
• After face-to-face - Implementation in a work situation
  • One challenge per week for 7 weeks.
  • A virtual class: to extend discussions, share feedback; corrections of additional application exercises offered at the end of the internship; definitive verification of the appropriation of the most complex concepts; possibility of asking final questions directly to the trainer.