Course : Payroll and social security contributions, advanced
Practical course - 3d
- 21h00 - Ref. PCS
|
Download in PDF format
Share this course by email
 | Determining remuneration for working time in specific situations |
| Include the various possible benefits and expenses in the pay slip |
| Drawing up a pay slip based on contributions and various ceilings |
| Calculate accruals: progressive, Fillon |
Intended audience
This training course is aimed at members of payroll departments, sole accountants in SMEs, and company directors wishing to produce or supervise pay slips.
Prerequisites
Basic knowledge of payroll or knowledge equivalent to that provided by the Practical Payroll course, level 1 (ref. PAI).
Practical details
Hands-on work
Application exercises and real-life case studies to get you up and running as quickly as possible.
Course schedule
1 Remuneration for working time
- Working hours: effective working time, maximum working hours, hours of work for equivalent work...
- Working time arrangements.
- Fixed-price agreements.
- Part-time work.
- Overtime.
- Overtime and additional hours.
Exercise
Determining overtime and complementary hours.
2 Benefits in kind and business expenses
- Benefits in kind, whether or not they are subject to contributions.
- Reintegrate benefits in kind into the pay slip via gross salary.
- Integrate business expenses into payroll.
- The various packages: food, accommodation, mileage allowances, long-distance travel in France and abroad.
- Dealing with executive benefits in kind.
Exercise
Determining benefits in kind on a payslip.
3 Social security contributions and reference ceilings
- Base components.
- Social security ceilings: cases of proratization and determination of brackets.
- Specific bases: CSG/CRDS and the bases for the various "Forfait Social".
- Family allowance contributions: full rate, reduced rate and family allowance supplement.
- The Fillon Act: beneficiaries, calculating the reduction...
- TEPA employer deduction. Reduced payroll taxes on overtime.
- Progressive regularization.
Exercise
Draw up a pay slip based on the different ceilings.
4 Contributions to supplementary pension plans
- Executive and non-executive pension schemes: AGIRC, ARRCO.
Exercise
Contributions to supplementary pension schemes included in pay slips.
5 Withholding tax
- The current text.
- Pay slip.
- Rate and base.
- The case of the new employee.
- Employees on fixed-term contracts.
- The sick employee.
- Change of personal situation.
Exercise
Incorporation of PAS in the pay slip.
6 DSN
- Definition and key points.
- Identifying DSN elements: simplification measures.
Customer reviews
4,4 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
EMILIE N.
05/05/25
4 / 5
Relevant content, very informative trainer who takes the time to explain each subject. The exercises were sometimes difficult for me to understand because the explanations were not clear enough.
ASTRID D.
05/05/25
5 / 5
very good trainer, I appreciated it, good follow-up of the course with the slides and exercises (formulas well integrated into excel which allows good follow-up) corrected exercises sent as the training progressed, which was very, very appreciable.
YASSINE A.
05/05/25
5 / 5
Very comprehensive training
PARTICIPANTS
This training course is aimed at members of payroll departments, sole accountants in SMEs, and company directors wishing to produce or supervise pay slips.
PREREQUISITES
Basic knowledge of payroll or knowledge equivalent to that provided by the Practical Payroll course, level 1 (ref. PAI).
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
This training course is aimed at members of payroll departments, sole accountants in SMEs, and company directors wishing to produce or supervise pay slips.
PREREQUISITES
Basic knowledge of payroll or knowledge equivalent to that provided by the Practical Payroll course, level 1 (ref. PAI).
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class
Dernières places
Date garantie en présentiel ou à distance
Session garantie