Specialization
Target audience
- Finance Managers
2 day
New training
Payroll Accounting Training
Prerequisites
No prior knowledge is required.
Objectives
◗ Calculate and record payroll and employer contributions in the accounting records.
◗ Use a reliable methodology to process accounting entries related to payroll and human resources management.
◗ Post payroll transactions to the general ledger.
◗ Calculate provisions at the end of the fiscal year.
Training program
This program is updated in real time to reflect the latest changes: the new PCG 2025 and its impact on the recording of benefits in kind and the reimbursement of personnel expenses; amendments to the Labor Code regarding the accrual of paid leave in the event of sick leave; and changes to the rules governing apprentices’ liability for employee contributions and CSG/CRDS.
◗ Record the various categories of compensation
– Recording of salaries
– Apprentice compensation
– Compensation for salaried and non-salaried executives
– Processing of benefits in kind and business expenses
◗ Calculate and record payroll taxes and other taxes based on wages
– Employee and employer contributions: Social Security, unemployment insurance, supplemental pension, and life insurance
– Taxes based on wages: apprenticeship tax, vocational training contribution, payroll tax, and housing construction contribution
◗ Process the specific journal entries
– Processing expense reports: actual expenses or flat-rate allowances
– Social Security Daily Benefits (IJSS) and disability benefits
– Meal vouchers
– Wage garnishments
– Employee loans, advances, and deposits
– Severance pay (dismissal, mutual termination, settlement, end of a fixed-term contract, retirement)
– Employment assistance and subsidies
✔ APPLY | Case study: Accounting for compensation paid in the event of specific circumstances
– Bonuses paid to interns
– Accounting implications of income tax withholding at source
◗ Record provisions and accrued expenses
– Accruals for paid time off
– Accruals for RTT, CET, and bonuses
– Accruals for pension obligations: End-of-Career Benefits (IFC)
✔ APPLY | Practical example: Calculate an accrual for paid time off
◗ The Profit-Sharing and Incentive Plan
– Overview of the various existing plans
– Diagram illustrating the accounting treatment of profit-sharing and incentive plans
◗ Periodic inspections
– Reconciliation of Gross Pay and Gross Accounting Amounts
– Reconciliation of Account 645 with the Payroll Ledger
✔ APPLY | Case Study
Why choose this course?
Developing payroll accounting skills is essential to ensuring compliance and accuracy in personnel expenses.
This training course helps you account for compensation, process payroll taxes, post payroll journal entries, and ensure the accuracy of year-end closing procedures related to personnel.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
€1,755 (excluding tax)