Description

Mandatory and optional information, legal form and essential knowledge of labor law for the preparation of pay slips. Using Excel, calculation of working hours and absences, social security contributions. Issuance of the balance of any account, delivery of certificates and attestations of departure.

Who is this training for ?

For whom ?

Members of payroll services, SME accountants, business managers wishing to produce a pay slip or supervise it.

Prerequisites

Training objectives

Distinguish the elements of remuneration to calculate salaries

Produce the pay slip based on working time and absences

Determine social security contributions and their impact on pay

Calculate compensation upon departure and the balance of any account .

Training program

• The pay slip: presentation
  • Know the form and structure of the pay slip: gross salary, social and tax contributions, net tax, social security, payable.
  • Understand the legal bases of the pay slip.
  • Distinguish between mandatory, prohibited and optional information.
  • Identify the employer's obligations: payment methods, etc.
  • Practical work Determine the gross salary, taxable, as well as the net payable.
• The different elements of remuneration
  • Apply the hiring formalities: single employment declaration, retirement and supplementary fund declaration.
  • Know the legal and conventional duration: number of hours per week, per month, according to agreements, 35 hours.
  • Understand the elements of salary setting: the number of monthly hours and the basic salary, the minimum wage.
  • Evaluate additional salaries: bonuses (monthly, periodic or annual), gratuities, bonuses.
  • Practical work Determine the gross and taxable salary as well as the net pay.
  • Calculation of a salary basic.
• Working time and pay slip
  • Manage overtime (quota: authorized overtime limits and increase).
  • Discern hours assimilated or not to actual working time: skills assessment, on-call duty at home, CIF .
  • Put into practice the proration of salary when entering or leaving during the month.
  • Apply replacement compensatory rest periods.
  • Understand the recourse additional hours and their payment.
  • Know the rules governing night hours.
  • Estimate the training allowance outside of working hours.
  • Practical work Calculation of overtime and compensatory time off.
  • Training allowance outside of working time.
• Count absences
  • Distinguish the different rules governing paid leave rights.
  • Apply remuneration for paid leave (according to the two calculation models: salary maintenance and tenth).
  • Account the valuation of absences according to the value of the calendar, working or working day.
  • Calculate the loss of wages caused by work stoppages: illness, maternity, work accident.
  • Know the method for calculating the daily compensation paid by social security.
  • Understand the subrogation mechanism.
  • Understand the net guarantee set by the conventions collective.
  • Practical work Determining the remuneration of employees absent due to illness, calculation of daily allowance, paid leave, deduction for absence.
• Social contributions
  • Know the collection organizations and their specificities: URSSAF, supplementary pension organizations AGIRC, ARRCO.
  • Determine the bases of contributions: the social security ceiling, the contribution brackets.
  • Understand the proration of the social security ceiling: part-time employees, entries and exits.
  • Differentiate between social contributions and their rate: CSG, CRDS, the social package, the minimum point guarantee.
  • Distinguish the rules and specificities to be applied to executives.
  • Calculate exemptions from charges on low salaries: the "Fillon" law and its conditions application.
  • Practical work Identify social security contributions on a pay slip.
• The last pay and the balance of any account
  • Distinguish between different terminations of contract (dismissal, resignation, end of fixed-term contract, retirement).
  • Distinguish between the right to compensation and the calculation of severance pay in itself.
  • Understand the rules governing the calculation of legal severance pay: seniority to take into account.
  • Calculate the compensation due: compensatory compensation for paid leave, redundancy , end of fixed-term contract, retirement.
  • Know the cases of exemption from end-of-contract compensation: seasonal contract, "customary", training, tutoring.
  • Provide departure documents: employment certificate, receipt for balance of any account, Pôle Emploi certificate.
• Preparing a pay slip
  • Construction of a payroll in Excel.
  • Practical work Produce your first pay slips using a standard matrix in Excel.