1

Definition and contents of the payroll

• The cost of the salary.
• The basic salary. Premiums and compensation.
• Compensation factors.
• Changes in work time and employee protection.
• Employee savings.
• Payroll concepts.
• Telling apart personnel costs and payroll.

2

Factors that lead to changes in payroll

• Strategic and legal factors.
• The impact of the company's strategic decisions.
• The impact of decisions by government authorities.
• Turnover, aging, and skills
• Raises. Different types of raises.
• Mass effect: Cost over the course of a year.
• Deferment effect: Cost over the following year.

3

The impact of staff transfers

• Analyzing staff transfers.
• Measuring workforce size. Analyzing fixed-term contracts.
• Arranging work time and staff.
• Staff transfers and changes in business.
• Replacing staff: The Noria effect.
• Category changes: Structural effects.
• Staff changes: Staff effects. Activity changes: Time changes.
• Changes in average salaries: Statistical ratio.

4

The impact of employer contributions

• Assessing your contributions and changes to them.
• Calculating your employer and employee contributions.
• Increases in contribution levels and the cap.
• Life insurance and pensions.
• Contribution reductions and exemptions.
• Fillon Law (France). Tépa Law (France).
• Impact of partial employment compensation.

5

Tracking and monitoring payroll

• What do we mean by managing payroll?
• Parts of a scorecard.
• Payroll software.
• Payroll tracking.
• Event and group tracking.
• Deviations and corrective actions.