Personalverrechnerprüfung

Four areas of equal weight: payroll and wage calculation, labour law and collective agreements, wage and salary settlement covering taxes and social insurance, and personnel management including the Lehrabschlussprüfung. Expect calculation tasks alongside legal questions, so you need both numeric accuracy and the ability to justify an answer by reference to the applicable rule.

We do not publish a duration or pass mark here, because these are set by the examining institution and change between regulations. Confirm the current format, time allowed and grading with the body that registers you before you book. Do not rely on figures from older preparation materials or from colleagues who sat the exam years ago.

Most candidates find the payroll calculation and social insurance parts manageable if they already work in the field, while labour law and collective agreement questions cause the most trouble because they require precise recall. The exam rewards steady practice over cramming; candidates without payroll experience should allow several months of regular study.

Retake rules, waiting periods and any additional fees are determined by the examining institution, not by this page. Ask about the repeat policy when you register so you know how many attempts are allowed and what a partial pass means. Build your study plan assuming a single attempt, then treat a retake as a safety net.

Start with payroll calculation, because it gives you the vocabulary and mechanics the other areas assume. Then take social insurance and wage tax, followed by labour law and collective agreements, which are easier to absorb once you have seen how they affect a payslip. Finish with personnel management and Lehrabschlussprüfung topics.

The WKO portal publishes Kollektivverträge for every sector, along with Lohn- und Gehaltstabellen and Zusatzinformationen and Sonderbestimmungen for each branch and federal province. Use those current tables in your practice calculations rather than figures copied from older textbooks, since outdated rates are a frequent source of errors.

Candidates lose marks by using outdated contribution or table values, by confusing gross and net treatment of allowances, and by answering labour law questions with general impressions instead of the specific rule. Arithmetic slips in multi-step calculations also cost heavily. Write out each step so partial credit is possible and so you can check your own work.

No. This is independent study material and is not affiliated with or endorsed by the Wirtschaftskammer Österreich or any examining body. Use it to structure your revision, then verify every figure, deadline and formal requirement against the current official documents and the collective agreements published on the WKO portal.