Personnel Administration and Payroll Specialist
MODULE 1: Legal Foundations and Contracts
- Framework of the relationship: notion of employment relationship, sources of law and hierarchy between Constitution, Law and CCNL;
- different types of employment relationship: subordinate, self-employed, parasubordinate;
- Establishment of the employment relationship and classification of the employee: duties, qualifications and categories;
- Establishment of the employment relationship: Recruitment procedures, Unilav communications, employer obligations and employee documentation
- Contract types: Operational analysis of Part-time, Fixed-term, Intermittent and Apprenticeship Contracts;
- possible clauses in contracts;
- occasional work: management of the “presto” and the family booklet.
Practical exercise: Drawing up an employment contract and inserting possible clauses.
MODULE 2: Time and Attendance Management and Working Hours
- regulation of working time: management between the law and collective bargaining derogations;
- contractual absences: Management of holidays, holidays, leaves (ROL/Ex holidays) and leave under Law 104/92.
MODULE 3: Payroll Processing Technique
- Remuneration: Concept, structure (fixed and variable elements) and minimum wages of the CCNL;
- Deferred and Benefit Items: Calculation of 13th and 14th month, management of travel, reimbursement of expenses and fringe benefits;
- Taxable Income and Taxation: Determination of Social Security and Taxable Income;
- calculation of IRPEF and deductions.
Practical exercise: Development of the pay slip, from gross to net pay in the envelope
MODULE 4: Suspensive Events and Facilitations
- Sickness and accident: compliance management and compensation grossing technique;
- Parenting: Maternity, paternity and parental leave protection;
- Employment Incentives: Analysis of current contribution facilities and management of DURC;
FORM 5: Termination of Relationship and Annual Fulfilments
- Severance pay (TFR): Nature, accrual, revaluation and calculation of taxation;
- Termination of employment: Procedure for telematic resignation and redundancy management (individual and collective);
- Adjustment operations: management of year-end and end-of-contract tax adjustments.
BUSINESS ADMINISTRATION & ACCOUNTING COURSE
MODULE 1:
- Partnerships and corporations, differences and liability profiles.
MODULE 2:
- Tax regimes and VAT subjects.
MODULE 3:
- Introduction to accounting and double-entry bookkeeping, the budget approval process/calendar.
MODULE 4:
- Main double-entry entries, costs & sales; VAT credit/ VAT debit.
MODULE 5.
- The Chart of Accounts;
- opening and closing accounts;
- settlement entries (invoices to be issued, invoices to be received).
MODULE 6:
- Adjustment entries: accrued income, prepaid expenses.
MODULE 7:
- Adjustment entries, depreciation.
MODULE 8:
- in-depth examination of depreciation criteria and tax aspects;
- bad debts, bad debt losses and bad debt provision.
MODULE 9:
- personnel cost accounting.
MODULE 10:
- Determination of business income, from accounting profit to taxable income;
- Single-model IRAP tax return and accounting entries, advance payments and income tax balances;
MODULE 11:
- Accounting principles and valuation of balance sheet items (inventory, tangible and intangible fixed assets, participations)
Module 12.
- Hints of industrial accounting, direct costs/indirect costs, cost centre accounting.
