Staff Remuneration and Pension Funds
General Objectives:
This course aims to provide participants with the skills, methods and techniques necessary for effective remuneration management.
Specific Objectives:
At the end of this course participants should be able to:
- Define the different elements of remuneration under its legal and fiscal aspects;
- Calculate and pay social charges;
- Understand the legal, accounting and tax framework of pension funds.
CONTENTS
Module I - Remuneration
- The legal context of remuneration;
- Remuneration and other benefits in kind;
- Basic pay and ancillary supplements;
- Gratuities, bonuses and allowances;
- Compensation payments;
- Allowances, bonuses, supplements, meal allowances, attendance vs. company regulations;
- Accruals related to vacations, vacation allowances and training.
Module II - The value of pay
- Calculation of basic pay and hourly pay;
- Forms of calculation and criteria for granting exemption from working hours.
Module III - Tax and contributory incidence
- IRS and Social Security;
- Exemptions;
- Compulsory company declarations;
- Income declaration, annual declaration and staff map.
Module IV - Pension Funds
- Legal, accounting and tax framework
- Types of plans: defined contribution, defined benefit and mixed;
- Means of financing and methods of valuation of liabilities.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
