Payroll accounting
The wage bookkeeping ( wage bookkeeping ) deals with the operational processing of wage and salary accounting .
In addition, she is responsible for regular maintenance of HR master data, the management of the annual salary accounts that meet the statutory reporting requirements ( DEUEV message each health insurance -Beitragsnachweise and the wage tax debt ) and the creation of DTA files and accounting records for financial accounting . In addition, she is often involved in drawing up employment contracts in smaller companies .
The data records or tabs of the individual employees are referred to as wage accounts . Which data the wage accounts must contain is regulated in Section 41 of the Income Tax Act or in Section 4 of the Wage Tax Implementation Ordinance (LStDV).
Nowadays, payroll accounting is already carried out regularly in small and medium-sized companies with significant personnel information systems , in large companies often with extensive personnel management modules embedded in the ERP . In order to reduce costs, payroll accounting is often outsourced en bloc to external service providers ( outsourcing ). This trend has intensified in recent years.
A payroll clerk must have extensive knowledge of labor law , social security law and wage tax law .
