Payroll accounting is an important item for every enterprise.
It includes the entire processing of the wage and salary administration; nowadays by using a corresponding software programme. Payroll accounting includes: support for creating contracts of employment, maintaining personnel master data, the keeping of the annual wage accounts, the creation of all necessary registrations DEÜV-registration, statement of contributions paid for health insurance, company wage-tax returns, certificates), the creation of DTA-files and bookkeeping vouchers for financial accounting. A wage clerk must have thorough knowledge of the sections of labour law, social security law, and pay tax law.
The work procedures in detail:
- Administration of personnel documents
- Wage and salary administration including all necessary analyses
- Registrations and deregistration including DEÜV-registrations
- In co-operation with insolvency administrators, we also process the complete payroll in cases of insolvency
- Accounting of wages in the construction industry
- Travel expense reports, and commission calculations
- Creation of cost evaluations (auditing)