Payroll Calculation III

It is recommended that participants have previously followed Calculation of Salaries I & Calculation of Salaries II.

This seminar gives participants a practical overview of calculation of salaries. Participants will deepen their knowledge through practical exercises.

Fringe benefits

Contributions to Social Security on fringe benefits

• Reminder: taxation of benefits in kind for "impatriates"
  • Luncheon vouchers
  • Company car
    • Usage
    • Lump sum taxation
    • Log Book
    • Impact of the CO2 emissions on the fringe benefits value
    • Employees contributions to the costs of the car
    • VAT on vehicles made available to cross-border workers
  • Housing
  • Schooling
  • Subsidies on consumer loans
  • Mortgage subsidies
  • Supplemental Health Insurance
  • Life-insurance
  • Pension plan

Taxation of fringe benefits

• Luncheon vouchers
• Company car
• Housing
• Schooling
• Subsidies on consumer loans
• Subsidies on mortgage loans
• Supplemental Health Insurance
• Life-insurance
• Pension plan

Garnishments & assignments ("saisies et cessions")

• Procedures to be followed
• Garnishments and assignments
• Cumulative garnishments and/or assignments

Certificate of settlement (Solde de tout compte)

• Legal Obligations

Salary certificate

• Legal Obligations

Practical examples & exercises

Each participant will receive a certificate of attendance.

• Number of participants is limited to 6.
• Interactive and practical seminar.

This seminar is part of the cycle "Salaries" as well as of the "HR Expert Kit".