Personalverrechnerprüfung study plan

Define the core building blocks of Austrian payroll accounting (Brutto-Netto chain, wage types, Sachbezüge, Zulagen and Zuschläge) and write them out in your own words

Distinguish laufende Bezüge from Sonderzahlungen and explain for each how the calculation base differs

Calculate three sample monthly gross-to-net runs by hand, including overtime supplements and a Sachbezug, and check each step against a reference table

Build a personal glossary of 25 payroll terms with a one-line definition each

Compute aliquot parts for entries and exits within a month, including monthly, weekly and hourly pay bases

Calculate continued pay (Entgeltfortzahlung) for a sick-leave case and for a public holiday falling on a working day

Apply the rules for vacation replacement pay and for Sonderzahlungen when the employee joins mid-year

Solve five mixed entry/exit and absence scenarios under timed conditions (20 minutes each)

Map the hierarchy of Austrian labour law sources (law, collective agreement, works agreement, employment contract, practice) and state which prevails in a conflict

Identify the statutory notice periods, termination grounds and special protection categories and apply them to three dismissal scenarios

Explain the role of the Arbeiterkammer, the Arbeits- und Sozialgericht and the Einigungsamt in dispute resolution

Draft a checklist of what a payroll clerk must verify before processing a termination

Compare the general employment law framework with the key collective agreements relevant to your sector and list five concrete differences in pay rules

Calculate the employee social insurance contributions (health, pension, unemployment, accident, housing) on a given gross salary and name each rate used

Compute the employer-side contributions and the total payroll cost for the same salary

Distinguish the contribution bases for laufende Bezüge and Sonderzahlungen and show the difference numerically

Calculate wage tax (Lohnsteuer) for three employees with different tax classes and family situations

Apply the rules for Freibeträge, Alleinverdiener-/Alleinerzieherabsetzbetrag and the Pendlerpauschale in worked examples

Explain when a Lohnsteuerprüfung is triggered and what documentation must be kept

Reconcile a completed monthly payroll run against the contribution and tax totals to confirm it balances

Prepare and check the standard monthly and annual reporting obligations (contribution reports, wage tax returns, annual wage certificate) and list the deadlines

Describe the structure and purpose of the Lehrabschlussprüfung for the personal administration apprenticeship and outline the exam parts

Draft a training plan for an apprentice covering the first two years, aligned to the relevant occupational profile

Explain the legal limits on working time and rest periods for apprentices and apply them to a sample roster

Draft a job advertisement and a structured interview guide for a payroll clerk position that complies with equal-treatment requirements

Design an onboarding checklist covering contract, registration, works council notification and payroll setup

Explain the purpose and process of employee appraisal and identify three measurable criteria for a payroll role

Outline the main features of Austrian dismissal protection and works council co-determination rights in personnel decisions

Complete two full-length mock exams under timed conditions and score each against the official marking scheme

Identify your three weakest areas from the mock results and rework them with targeted exercises

Rehearse the calculation steps for gross-to-net, contributions and wage tax until each can be done without reference notes

Summarise the exam-relevant legal rules in a single condensed reference sheet you can review in 15 minutes