- Students know the basic concept of payroll accounting and can apply it (internal and external payroll accounting) (k1).
- Students can recalculate and pre-calculate simple accounting examples from gross to net (k2, k3).
- Students can differentiate employment relationships from other types of contract for the purposes of tax and contribution law treatment in payroll accounting. Students will be 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 (k2, 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).
- Students know the meaning of non-cash benefits and benefits in kind as well as the special calculation rules of the non-cash benefit value ordinance (k1, k2.
- Students know the common tax deductions and income-related expenses such as commuter allowance, commuter euro, family bonus and single-earner deduction and can apply them (k1, k3).
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- Students have a basic knowledge of the taxation of natural persons (limited and unlimited tax liability)
- Students know the different forms of income tax collection (withholding tax)
- Students know the basics of Austrian social security law for self-employed and employed persons, including the calculation of the contribution base and the application of the marginal earnings threshold and maximum contribution base.
- Students are familiar with Austrian labor law insofar as it is relevant to payroll accounting, such as the assessment of overtime entitlements and continued remuneration during sick leave.
- Students are familiar with the special tax treatment of GmbH managing directors.
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