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Payroll Accounting and Human Resources Management

From Gross to Net – Payroll Services by Our Specialists

The payroll process and payroll optimization are central themes in human resources management and should always be a key focus for entrepreneurs. These topics increasingly impact the future of your business, especially in times of acute skilled labor shortages, where so-called “soft facts” play a crucial role in successful employee retention and recruitment.

In corporate management, the optimization of payroll and salaries is often given less importance, with the focus typically on monthly financial accounting and annual financial statements.

However, this is a mistake. Properly addressing salary structuring can be a success model for you and your business.

By establishing a digital payroll office, you can not only benefit internally from digitalization but also present yourself to current and potential employees as a forward-thinking company.

Additionally, the opportunities for gross-to-net payroll optimization should not be underestimated in the context of employee motivation and retention. Even with minimal financial investment, you can increase your appreciation for your employees, thereby boosting motivation and productivity.

Design your monthly payroll process with DATEV – efficient, optimized, and tailored to the diverse needs of your company and employees.

MORE ABOUT PAYROLL

Social Security Contributions for Artists on GmbH Shareholder Salaries

The law on social insurance for self-employed artists and publicists (KSVG) requires anyone using the services of self-employed artists and publicists to contribute to the Artists’ Social Fund.

The Federal Social Court has repeatedly ruled that a contribution obligation under the KSVG can arise when a GmbH pays a shareholder salary to its managing shareholders if they are engaged in creative activities. This is distinct from payments made by third parties as compensation for services provided by the GmbH. Payments from a GmbH’s customer do not incur an obligation to contribute to the Artists’ Social Fund.

You can find the conditions under which a shareholder salary is subject to the KSVG contribution obligation in the overview created by RUGE FEHSENFELD.

ARTISTS’ SOCIAL SECURITY CONTRIBUTIONS UNDER THE KSVG

Expertise in Tax Advisory

Additional Expertise

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Julia Kirschke Partner | Tax Advisor

Julia Kirschke

Partner | Tax Advisor

Highlights of Wage Structuring

1. Tax-Free Recreation Allowance
Never heard of a tax-free recreation allowance? No problem, that’s what we’re here for. We can show you how to provide your employees with a tax-free vacation. If you have company holidays, for instance, between Christmas and New Year or during the summer holidays, or if your operations are only running with a so-called emergency staffing, you now have the option to support your employees during this period with a recreation allowance. Recreation allowances can be paid tax-free under certain conditions to employees and their family members, resulting in lump-sum taxation at the employer’s level. We are happy to create an individualized package for you so that your employees return from their vacations rested and motivated.
2. Smartphone from the Boss – A Great Deal!
Tax-free private use of company data processing and other telecommunications devices. It is possible to provide employees with company devices such as PCs, phones, laptops, notebooks, or tablets. If these are company devices, the ratio of private to business use no longer matters for tax exemption. Ongoing costs for the operation of the devices, especially phone and connection fees, are also tax-free.
3. Moving Costs – Tax-Free Reimbursement to Employees
Do you have employees who need to relocate for work-related reasons? Want to strengthen your position in the competition for top candidates? In this case, reimbursing moving costs to your employees can be an attractive solution that can even be tax-free and social security-free under certain conditions. Your employees benefit because they may not have to pre-finance moving costs, and the tax advantages compared to claiming moving expenses as work-related deductions are significant. Even expenses for moving-related educational costs for children can be considered.
4. Massage from the Boss!
Which employer doesn’t want their employees to be healthy and motivated at work? Want to do something good? Then support your employees’ health, for instance, with massages that can be performed at the workplace or even through cash benefits to the employee. Up to an annual amount of EUR 500.00, these services are tax and social security-free for the employer to provide to the employee.

Before Payroll Processing

To properly handle payroll processing, a certain level of preparation is required. To ensure all necessary information is available and accurate in a timely manner, we offer various solutions:

Capturing Master Data

To create payroll and salary calculations, you need a lot of information from the employees being processed, such as address data. A personnel questionnaire allows you to quickly and easily gather the necessary information.

Personnel Questionnaires

Unternehmen Online

With the cloud application DATEV Unternehmen online, you can meet the needs of clients who prefer digital processes. This joint working platform allows you to seamlessly exchange information for payroll, such as hours worked. Both you and your clients benefit from constant access to data, regardless of location or device. The DATEV data center, the heart of the DATEV cloud, ensures maximum security. Additionally, your clients can use other online applications, such as Online Evaluations, Online Cash Book, or Online Document Management.

DATEV Unternehmen Online Compact

The smaller version of Unternehmen online: Your client digitally records the most important personnel master and movement data, and you create the payroll.

Exchanging Payroll Documents

To create payroll and salary documents, you need many documents from your clients, such as employment contracts, enrollment certificates, or personnel questionnaires. With the Digital Personnel File, you can exchange these HR documents between your firm and your client simply, quickly, and securely.

Digital Personnel File

Further Information on Key Topics

Pre-Entry of Payroll Data

For clients who do not yet use the advantages of cloud-based collaboration, we provide clear Excel-based input forms for master and movement data. You can then import this data into the payroll program.

DATEV Time Recording and Allowance Calculation

Also Excel-based, this program is suitable for pre-entry for clients whose companies frequently incur Sunday, holiday, or night allowances.

Time Management Systems

By using a time recording system, your client can digitally transmit the recorded working hours to you. Solutions for time recording/time management can be found on the DATEV Small Business Marketplace.

Payroll Processing

Once we have all the relevant data for payroll processing, we can proceed with the actual payroll calculation. We are supported in this by the DATEV payroll programs and the DATEV data center.

Your Benefit

With the programs of DATEV e.G., you can be assured of compliance with legal requirements for monthly payroll processing. Rely on simple and timely electronic data transmission to all relevant institutions, such as social security agencies, the Federal Employment Agency, or tax offices.

At RUGE FEHSENFELD, we use the DATEV LODAS software solution. The relevant data for payroll processing is transmitted to the DATEV data center. You only need to enter the master and movement data on your PC. The DATEV data center handles payroll calculation, data backup, and archiving.

After Payroll Processing

The process doesn’t end with payroll calculation. The evaluations need to reach your employees. There are several methods you can choose from to accomplish this.

RUGE FEHSENFELD supports you in timely delivering payroll reports to your employees with the following options:

DATEV Unternehmen online

After completing the payroll, we provide the payroll reports via the secure cloud application. You can also generate payment proposals that can be quickly approved via bank transfers.

DATEV Unternehmen online compact

The smaller version of Unternehmen online, which allows you to provide payroll reports to your employees digitally.

DATEV Arbeitnehmer online

We make the gross/net payroll statement, the income tax certificate, and the social security certificate directly available to employees online. Individual notifications can be easily entered through the payroll program. The employee can then decide if and when to print their evaluations.

Order Shipment to the Company / Employees

With order shipment, the DATEV data center takes care of printing, enveloping, and stamping the payroll reports, either collectively to your company for subsequent distribution or directly to your employees.

Payroll Tax Audits and Social Security Audits

For audit purposes, you must always be able to provide all tax-relevant data electronically. RUGE FEHSENFELD supports you with specific and tailored solutions:

The local tax office regularly monitors the correct withholding and remittance of payroll and church taxes, as well as the solidarity surcharge, through payroll tax audits.

The German Pension Insurance (Deutsche Rentenversicherung) checks at least every four years whether social security contributions have been correctly calculated and remitted.

To ensure you are prepared for an audit, we regularly (at least annually) retrieve the payroll archive DVD with audit-relevant evaluations and documents from your payroll program. This can then be made available to the auditor promptly during the tax audit.

Additionally, we aim to have the audits conducted in our designated “audit rooms” to avoid disrupting your daily business operations and to address any queries on-site.

We also offer the option of a digital payroll audit for social security purposes. In this process, we transmit the relevant calculated values directly from the payroll program to the German Pension Insurance. This procedure typically helps expedite the audit process, allowing you to focus on managing your business.