As your specialist for payroll accounting and personnel management, we will once again inform you about the new laws, regulations and instructions in the field of payroll accounting and personnel support on 12.11.2018 at Am Haupttor in Leuna.
As an experienced speaker in this field, Ms. Christiane Droste-Klempp will guide you through the seminar for the first time this year and will be available to answer your questions afterwards.
Associated with the change of speaker is an increase in the participation fee. The cost contribution is now € 115.00 per person plus VAT and includes seminar documents as well as catering in the form of a lunch snack and conference drinks.
The main topics of the seminar:
Payroll Tax
Company pension scheme
- Correct handling of the current BMF circular on occupational pension schemes – clarification of uncertainties and doubts.
- Legally secure implementation of §§ 3 No. 63 and 40b EStG for direct insurance companies and pension funds.
- Correct handling of the employer’s notification obligations according to § 5 LStDV.
- Which employer-financed pension schemes are covered by the new subsidy amount for low-income earners under Section 100 of the Income Tax Act?
Changes in company car taxation
- 0.5% method for e-company cars.
- Experience in dealing with the crediting of operating costs.
Annual Tax Act 2018
- Certified tax exemption for workplace health promotion.
- Extended certification requirement for tax-free travel expense reimbursements.
Postings
- Distinction between unlimited and limited tax liability
- ELStAM procedure for employees with limited tax liability.
- Distinction between business trip and posting (DTA – 183 T)
- VMAP several countries
Social security
Company pension scheme
- Update of the circular on occupational pension schemes.
- Correct handling of the different ways of implementing company pension schemes under social security law.
- News on the obligation to pay contributions for pensions.
- Differentiation of the monthly pension from lump-sum payments.
- Significance of the paying agent reporting procedure – obligations for the employer.
A look at the coalition agreement
- Reintroduction of equal contribution payment in health insurance.
- Elimination of the additional contribution?
Exemption from health insurance if the AWU limit is exceeded
- Correct calculation of regular remuneration.
- Clarifications in the event of fluctuating remuneration.
- Determination of the regular salary in the event of pregnancy.
New Marginal Income Directives
- Distinction between mini-job and sliding zone.
- Changed distribution/payment of contributions in the case of a mini-job.
- Evaluation of the mini-job limit by changes to the sliding zone.
- Changes Short-term employees
Radiation/Radiation
- When A1 certificate
- Activity in several countries
- Distinction between business trip and posting
News from case law and administration
Register immediately! Use our registration form.
Registration deadline is October 29, 2018.
We look forward to your participation.
Dates:
Monday, 12.11.2018, 09.00 a.m. – to Monday, 12.11.2018, 05.00 p.m.
Location:
Leuna, Lecture Hall (Room 2.119), Office Center, Am Haupttor, 06237 Leuna
