C2005 - Calculation and accounting of wages
Target Audience
Anyone wishing to know how to compute the different parts of a salary (gross, social contributions, salary tax, net) and wishing to be able to book the salary entries.
Objectives
- Determine the different parts of a salary: gross items due by the employer, social contributions, salary taxes, payable net.
- Determine the employer's social contributions.
- Know different steps of booking the salary entries.
- Verify the accounts based on the documents or files received by the administrations.
- Apply the salary continuation system in case of long-term sickness.
- Apply the regulatory administrative steps prior to hiring a new staff member.
Prerequisites
None. However it is recommended to complete the module « Labor law: working conditions » (C3004) prior to enroling to this module.