AN OVERVIEW OF PAYROLL IN POLAND AND AUSTRIA

20% off for GPA members


CPD Qualification Hours: 6

Our one day course will provide an essential guide to all of the most important aspects of running a payroll operation in Austria and Poland. The course is ideal for anyone working within the payroll or HR function of a business that has responsibility for employees in either region.The specific topics covered by the course are:

Poland
•Entity formation and registration
•NIP number
•PIT processing
•Computation of gross pay
•Valuation of Benefits In Kind
•Problem areas such as company cars
•Tax free items
•Deduction of standard ZUS contribution from gross income
•Standard and higher travel deduction (Podwyzszon Kosty Uzyskania)
•Calculation of standard (18%) or higher (32%) rate tax
•Application of Polish tax credits
•Rounding on PIT calculation
•Expatriate tax regime in Poland
•Use of Double Taxation Agreements in Poland
•Taxation of housing and subsistence costs for expatriates
•Tax Office set up
•Deadlines for PIT payment
•Powers of inspection and penalties
•Social Security – ZUS
•Explanation of each type of insurance (Emerytalna, Rentowa etc.)
•Model calculation of each type
•International considerations – A1 use and Polish reciprocal social security agreements
•Healthcare contributions
•Treatment of private medical insurance
•Platnik – reporting rules and deadlines
•PESEL numbers
•Payover of ZUS
•PFRON contribution calculation
•PFRON reporting requirements
•Tax Year End processes
•PIT-4R, PIT-11 and PIT-40 documents
•Pension schemes and tax treatment (IKE/IKZE/PPE schemes)
•Company Social Benefit Fund

Austria
•Business registration
•Wirtschaftskammer (WKO) registration
•Other registrations (GKK, ASVG)
•Tax Authority
•PAYE
•Payroll Account – structure
•Tax reduction for sole earner/lone parent
•Tax relief for commuter costs
•Commuter euro
•Austrian tax rates
•Special payments and alternative taxation arrangements
•BIK
•Tax free expenses
•Tax free benefits
•Job Ticket
•Payroll calculator
•Payment deadlines
•Year end processes
•Form L16
•Social Security institutions and registration
•Rates of social insurance
•Low income earners
•Variations to standard rate of contributions
•Registration for new hires
•VSNR number
•Reporting changes to contract to social insurance administration
•De-registering leavers
•Other employer charges (FLAG)
•Municipal tax
•Occupational Pensions
•ELDA reporting system
•Inspection and audit
•Expats in Austria – tax and social insurance
•Expat tax concessions
•Employment law basics
•Dienstzettel statements
•Workers Vs Employees
•Working time
•Overtime
•Hiring older workers
•Support for disabled workers
•Works Councils
•Annual leave
•Public Holidays
•Sick leave
•Maternity leave
•Other family leaves
•Collective Bargaining Agreements
•Overview of the retail CBA

For further information contact us on 0203 871 8870 or training@gpa-global.org

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