Description

Payroll is often the company's largest expense item. The success of this mastery necessarily involves the construction of a forecast budget anticipating as much as possible the various events of the year (increases, GVT, change in staff, etc.). A large part is played out in the preparation of the budget: the more we anticipate, the fewer gaps we will have. This training offers a structuring methodology for constructing the payroll budget allowing you to anticipate as many events as possible in order to better manage the payroll.

Who is this training for ?

For whom ?

Payroll and/or remuneration manager, HR, payroll manager, social management controller.

Prerequisites

• Have basic notions of payroll and be comfortable with figures (percentages, indices, etc.).
• NB: People responsible for mass control salary in the public sector are invited to follow the training "Managing the payroll in the public sector" (ref. 7773).

Training objectives

Precisely simulate the evolution of the payroll, taking into account events (increases, variations in staff numbers, etc.).

Build a reliable forecast budget in order to better manage changes in the payroll.

Training program

• Understanding the concept of payroll
  • Distinguish personnel costs and payroll.
  • Determine the different notions of payroll: accounting, social and budgetary.
  • Calculate the reference payroll in integrating points specific to each organization (CDD, overtime, JRTT, bonuses, etc.).
• Calculate the impact of increases on payroll
  • General: the level, mass, report effect.
  • Individual: the GVT.
• Simulate the impact of personnel movements and activity variations
  • Personnel replacements: Noria effect.
  • Category changes: structural effect.
  • Changes in the workforce: workforce effect.
  • Variations in activity: variations in hours; hiring on a fixed-term contract.
  • The impact of paid leave.
• Anticipate the impact of changes in the weight of employer contributions
  • Increases in cost rates (provident insurance, mutual insurance, work accident, new retirement contributions).
  • The impact of partial activity compensation.
  • The impact of the new exemption calculations (contribution reductions, AF increase, illness, etc.).
• Set up a budget monitoring table and propose alternative actions
  • Identify non-permanent elements specific to the budget: illness, variable bonus…
  • Build the budget monitoring dashboard for HR.
  • Propose alternative actions .