German & Polish Payroll

 Home / German & Polish Payroll

Two Half Day Seminars Thursday 1st June - Dublin West

German Payroll - 9.30am - 12.30pm

Polish Payroll - 1.30pm - 4.30pm

    Tim has worked as an international payroll manager for over 20 years, and has direct payroll experience in over 30 countries. Based in the UK, he writes and lectures on all aspects of global payroll. He also runs a cunsultancy firm dedicated to providing solutions to international payroll problems.




  • International markets continue to grow in importance for Irish companies, and with this growth comes an expansion of compliance requirements. Whether you are sending expatriates into a country or taking on a small local payroll as part of an acquisition or branch opening, your business will need to ensure it meets all of its obligations. Outsourcing the payroll function may seem the best solution, but the company remains legally liable for any mistakes the outsource partner may make. It is therefore important that the end client is aware of what the major tasks are the outsourcer performs on their behalf, the key deadlines that they need to sign off, and how to interpret key reports and payslip information. 


    Attendees will be able to accurately follow a simple pay calculation for Germany and Poland, and should be able to identify all of the key items on a payslip. You will also be able to:


    •   Identify all key jurisdiction deadlines
    •   Understand the penalty regimes and the consequences of getting it wrong
    •   Have a detailed understanding of the scope of service you are purchasing from an outsource partner
    •   Understand how to keep up to date with changes in both jurisdictions, and be able to challenge your outsource provider to ensure such changes are made
    •   Identify what information you need to pass to the outsource partner and why you have to provide it


    German Payroll - 9.30am to 12.30pm

    Topics covered on the day! 


    •   Registration of new employees including EEA citizens from other countries
    •   Starter & Leaver Process
    •   German payroll vocabulary – to read a payslip
    •   Make up to gross pay
    •   Special rules for shift pay (tax/social insurance free)
    •   BIK valorisation
    •   Tax free expenses
    •   Tax calculatione
    •   Tax Classes
    •   Tax cards
    •   ELStAM electronic reporting to Tax Authority
    •   Online calculator for performing gross to net
    •   Church taxes
    •   Solidarity surcharge
    •   Lump sum wage/church tax
    •   Monthly reporting and remittance
    •   Annual reporting
    •   Social insurance – contribution statement
    •   Health insurance
    •   Nursing care insurance
    •   Pension insurance
    •   Unemployment insurance
    •   Accident insurance
    •   DEUEV electronic reporting
    •   Insurance company set up
    •   Rates
    •   Social insurance number
    •   Company pension schemes – 5 different types
    •   Insolvency cover
    •   Employment of disabled people – employer penalty charge
    •   Wages garnishments
    •   Relevant employment law
    •   Sickness, maternity and paternity leave and pay
    •   Annual leave
    •   Mini Jobber
    •   Minimum wage and Collective Bargaining Agreements
    •   A look at some relevant websites

    Course Fees:  IPASS Member     Non Member  

                                   €175                    €225                         




    CPD/CPE Hours
    Attendance at this seminar may qualify for 3 CPD/CPE hours for members of the Institute of Chartered Accountants in Ireland, the Association of Chartered Certified Accountants, the Institute of Certified Public Accountants in Ireland, the Irish Taxation Institute, the Law Society, Accounting Technicians Ireland and other professional bodies.




    German Payroll

    9.30am - 12.30pm


    Polish Payroll

    1.30pm - 4.30pm


    Tea/coffee & pastries will be provided on arrival

    No lunch provided as these are half day courses



  • Polish Payroll - 1.30pm - 4.30pm

    Poland is an attractive centre for global business, with a well-educated workforce with a reputation for hard work and a relatively low cost base. Our course covers all the basics any payroll professional needs to know if operating in Poland, whether they are responsible for local colleagues running payroll for the company in Poland or if they are responsible for managing an outsourcer provider. We will explain the basic mechanics of a Polish payroll calculation enabling you to check on individual payslip queries. We also consider the main payroll relevant employment law applicable. 


    Topics covered on the day!

    •   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
    •   Salary regulations
    •   Health regulations
    •   Personal file
    •   Calculation of unpaid leave
    •   Sickness calculations
    •   Maternity calculations
    •   Other paid family leaves
    •   Annual leave calculation
    •   Public holiday payment
    •   E-payslips and payment of salary timing
    •   Employment contracts
    •   Redundancy
    •   Minimum notice
    •   Working time rules
    •   Statistical returns

    Course Fees:  IPASS Member     Non Member  

                                   €175                    €225                         



IPASS Tweets

Twitter Feeds
RT @EuropeanInst: Are you considering a career in PR or wish to qualify with the most comprehensive professional industry related PR qualif… 19 DAYS ago

Contact Information

  • The Irish Payroll Association
  •   IPASS House,
    H4 Centrepoint Business Park,
    Oak Road, Dublin 12
  •   (01) 4089100
  •   (01) 4089102
  • Contact US