- Students know the basic concept of payroll accounting and can apply it (internal and external payroll accounting) (k1, k3).
- Students can differentiate employment relationships from other types of contracts for the purposes of tax and contribution law treatment in payroll accounting (k2, k3).
- Students are able to apply the minimum wage regulations, the entitlement wage principle and the principles relating to the determination of remuneration entitlements as well as the types of remuneration from the beginning of the employment relationship until its termination (k3).
- Students know the basics of calculating wage tax, social insurance, ancillary wage costs, tax-free remuneration, remuneration with special tax treatment and reporting obligations (k1, k2).
- Students will be able to assess the legal implications of working time calculations, reductions in working hours and additional work in terms of remuneration and contributions (k4).
- Students recognize underpayment/wage and social dumping and exceptions in the case of cross-border personnel assignments (k3).
- Students have an understanding of the audit of wage-related levies and contributions (GPLB) as well as recourse and appeal procedures (k3).
- Students can recognize and classify cross-border issues (social security, employment law, taxation law) (k2, k3).
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- Students have a basic knowledge of the taxation of natural people (limited and unlimited tax liability)
- Students know the different forms of income tax collection (withholding tax)
- Students have a basic knowledge of Austrian partnership and corporate law
- Students know the basics of Austrian social security law and Austrian labor law
- Students have a basic knowledge of tax procedural law
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