Objektiver

This seminar gives the participant a quick overview of the basic elements in the calculation of salaries and on social security.

Beschreiwung

• Status intellectual employees / manual employees / senior managers
• Compulsory deductions from wages
• Deductions to social security
• Taxes
• The different institutions of social security
• Common Center for social security (Centre Commun de la Sécurité Sociale)
• Medical Insurance (Caisse Nationale de Santé)
• Mutual Employer’s Insurance (Mutualité des Employeurs)
• Pension Fund (Caisse Nationale d’Assurance Pension)
• Children's Future Fund
• Insurance against Professional Accidents (Assurance-Accidents)
• Long-Term Care Insurance (Assurance-Dépendance)
• Unemployment Insurance (Fonds National de l’Emploi)
• Taxes deductible on salaries
• Principles of Taxation
• Tax classes
• Taxation of fringe benefits
• Gross salary/semi-net salary/net salary
• Practical examples
• Compulsory deductions by employer
• Centre Commun de la Sécurité Sociale
• Administration des Contributions Directes