Specialist wages and salaries

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With the advanced training examination for specialist wages and salaries (FALG) according to § 54 BBiG, tax clerks and other employees of tax advisory firms can provide evidence that they have acquired additional professional knowledge and skills in the area of payroll accounting through professional training . As of October 2019, you can take another advanced training examination for the accounting and controlling assistant . This extends the state training examinations offered by the chambers of tax advisors in addition to training as a tax specialist. The FALG is an additional specialization that ends with a training examination before the examination boards of the Chamber of Tax Advisors.

The background to the introduction of the FALG was that the area of ​​wage processing has become more and more complex in recent years and requires special specialist knowledge in order to focus on optimizing the tax and social security processing of clients' employment relationships.

The thematic focal points are tax law , social security law , basics of labor law and other important cross-legal issues.

Main areas of activity

The main focus is on payroll accounting. This includes in particular:

  • Determination of exemption limits and tax-free wage components (e.g. Sunday and public holiday supplements)
  • Implementation of the wage tax registration and the wage tax deduction
  • Calculation of social security contributions, continued wage payments in the event of illness or allowances for maternity benefits, the amount of short-time working and insolvency benefits
  • Processing of garnishment of wages in the event of employee bankruptcy
  • Cash benefits (company vehicles or staff discounts, asset-building benefits, company pension schemes, employment and collective bargaining agreements)

From the determined wage components, FALGs calculate the salaries, tax and social security contributions. In addition to clients, they have e.g. B. Contact with social, accident and health insurance carriers, professional associations or employment agencies.

Admission requirements

Admission to the advanced training examination for the FALG is possible under the following conditions:

  • After a successfully passed exam to become a tax clerk: At least one year full-time practical work with a tax consultant, tax agent, auditor, sworn accountant, lawyer, tax consultancy, auditing company, auditing company, law firm or agricultural accounting office
  • Upon successful completion of equivalent vocational training (eg. Rechtsanwaltsfachangestellter , a bank clerk , industrial clerk , wholesale and foreign trade clerk ): At least three years of full-time practical experience in the field of tax and accounting, at least two years at a tax consultant , tax agents , accountants , sworn Auditor , a tax consultancy , auditing company or auditing company
  • Those who cannot provide evidence of equivalent professional training: At least five years of full-time practical work in the field of taxation and accounting, of which at least three years with a tax advisor, tax agent, auditor, sworn accountant, tax consultancy, auditing company or auditing company

Exam requirements

The advanced training examination for the FALG consists of a written part with a written examination and an oral examination. In the written part of the exam, the written exam must be completed with a task from the following areas:

  1. Tax law (approx. 30% of the points to be achieved),
  2. Social security contribution law (approx. 30% of the points to be achieved),
  3. Cross-topic (approx. 30% of the points to be achieved),
  4. Basics of labor law (approx. 10% of the points to be achieved).

The facts are practice-oriented and have to be solved on the basis of basically small-scale tasks. The advanced training examination is based on a uniform catalog of requirements.

Individual evidence

  1. ^ Job information from the Federal Employment Agency. Retrieved July 7, 2018 .