Payroll Calculation I

Blended learning

Who is the training for?

HR professionals who want to gain a practical knowledge on calculation of salaries.

Level reached

Specialisation

Duration

3,50 hours(s)

Half-a-day

Language(s) of service

EN

Next session

24.01.2025
Location
A distance

Price

479,70€

Goals

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

Contents

Introduction

  • Compulsory deductions on salaries: taxes and social security
  • Other deductions
  • System of automatic indexation of salaries to the cost of living
  • Social minimum wage

Social Security

  • Social minimum wage
  • Social security threshold
  • Compulsory contributions by employer and staff to the different institutions of social security
    • Health Insurance (Caisse Nationale de Santé)
    • Employer’s Insurance (Mutualité des Employeurs)
    • Pension Fund (Caisse Nationale d’Assurance Pension)
    • Accident Insurance (Assurance-Accidents)
    • Family Allowances (Caisse Nationale des Prestations Familiales)
    • Long-Term Care Insurance (Assurance-Dépendance)
    • Unemployment Benefits (Fonds National de l’Emploi)
  • Social security and employment for frontier workers outside Luxembourg
    • General EU rules
    • Exceptions during the COVID period (Reminder)
    • Preliminary agreement for remote work of cross-border workers
    • Remote work combined with business travel

Taxes

  • General aspects
  • Double taxation agreement (Belgium, France, Germany)
  • Tax calculations
    • Tax brackets 2024
    • Tax rates 2024
    • Payroll tax
    • Taxation of resident married couples
    • Taxation of non-resident married couples
  • Tax cuts 2025
  • Tax card (Fiche de retenue d’impôt)
    • Residents/Non-Residents
    • Mentions on tax card
      • Joint Allowance / Extra-professional allowance (AC/AE)
      • Travel expenses (FD)
      • Special expenses (DS)
      • Extraordinary expenses (CE)
      • Flat rates (FFDS, FFO)
      • Single-parent tax credit (CIM)
    • Calculation of the tax credit for employees (CIS)
    • Calculation of the social minimum wage tax credit (CISSM)
    • Calculation of CO2 tax credit (CI- CO2)
  • Employer obligations

Tax regime for highly qualified employees (impatriates)

  • Conditions
  • Recurring & non-recurring costs
  • Possible advantages & disadvantages for the employer

Split salaries

  • Luxembourg/Luxembourg (multiple employers)
  • Luxembourg/foreign

Practical examples and exercises

Certificate, diploma

Each participant will receive a certificate of attendance.

Next session

Datum
City
Language and price
24.01.2025
A distance
EN 479,70€
04.04.2025
A distance
EN 479,70€
20.06.2025
A distance
EN 479,70€

Mode of organisation

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

Additional information

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

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