Einmaleins der Entgeltabrechnung 2022

The "Basics of Payroll Accounting" answers many questions related to daily personnel and payroll practices in a simple and understandable way, from the entry of an employee to their exit or transition into retirement. It is updated annually to reflect new legal regulations.

The key questions that this book addresses in an illustrative manner with many examples include: What rules and legal requirements must be considered when hiring or terminating an employee from the perspective of payroll accounting? How is gross pay calculated? What different types of income exist, and how do time factors influence payment? What deductions are made, how are they calculated, and who receives the money? What tasks need to be carried out in the post-processing of payroll accounting, and which authorities/organizations need to be informed and how? What tasks need to be performed in the context of payroll accounting? Detailed examples over the course of a year present and explain model solutions.

The "Basics of Payroll Accounting" is suitable for self-study, exam preparation, as a reference work in case of doubts, and for deepening knowledge gained from seminars. It includes numerous practical examples. Current topics in the 202 edition include: Minimum wage adjustments on January 1 and July 1, 2022, new calculation figures and reference values, changes in reporting procedures, electronic sick leave notifications, information on current COVID-related changes, and changes in company pension schemes. Includes an e-book (PDF) and 11 checklists available for download in the online service.