KBM 08 Personalwesen — Einstellung bis Lohn (EN)

KBM 08 Human Resources — Hiring to Payroll

In human resources, you are responsible for the entire process from job posting to payroll processing. This module teaches you the essential steps in personnel selection, contract drafting, and the basics of payroll processing. You will learn to create legally sound employment contracts and understand the fundamentals of payroll and salary processing.

As an Office Management Clerk, you are the central interface between employees and company management. This module enables you to design the hiring process efficiently and implement payroll management correctly.

Concepts and Background

Job Posting

The formal document that announces open positions in the company and invites candidates to apply. It must contain all essential information about the position to attract qualified applicants.

Job Interview

A structured conversation between potential employers and candidates to evaluate a candidate's suitability for a position. It serves for mutual assessment and information exchange.

Employment Contract

A written contract between employer and employee that regulates the essential working conditions. It must contain certain mandatory information and is legally binding.

Payroll Statement

The monthly breakdown of an employee's salary components, showing gross and net amounts and detailing all deductions. It is legally required and must contain certain information.

Social Security Contributions

Mandatory contributions paid jointly by employers and employees to social security providers. They include health care, long-term care, unemployment, and pension insurance, as well as possibly employment promotion.

Architecture Diagram

flowchart TD
    A[Job Posting] --> B[Collect Applications]
    B --> C[Preselection]
    C --> D[Job Interviews]
    D --> E[Hiring Decision]
    E --> F[Create Employment Contract]
    F --> G[Start Date]
    G --> H[Record Employee Data]
    H --> I[Prepare Payroll]
    I --> J[Calculate Social Security Contributions]
    J --> K[Transfer Salary]
    K --> L[Tax Return]

Practical Steps

1. Create a precise job posting with clear requirements and areas of responsibility. This qualifies applicants and reduces later misunderstandings.
2. Check incoming applications for completeness and suitability based on defined criteria. A systematic preselection saves time in the further process.
3. Conduct structured job interviews with standardized questions for objective candidate evaluation. This ensures fair comparability.
4. Create a legally sound employment contract with all required information according to § 2 NachwG. The contract must at least include: parties, place of work, activity, remuneration, probationary period.
5. Record all employee data in the HR information system for payroll processing. Correct data entry is the basis for error-free processing.
6. Calculate gross salaries considering overtime allowances, bonuses and any special payments. The exact calculation is crucial for payroll accuracy.
7. Deduct social security contributions and taxes to determine net salaries. Note the current contribution rates and tax-free allowances.
8. Transfer net salaries on time and provide the payroll statements to employees. Punctuality is legally required and important for employee satisfaction.

Common Pitfalls

Further Resources

• Federal Ministry of Labour and Social Affairs - Labor Law
• German Pension Insurance - Social Security Contributions
• Federal Ministry of Finance - Tax Law for Employers
• Chamber of Industry and Commerce - Labor Law for SMEs
• Federal Ministry of Finance - Income Tax Guidelines

Knowledge Check

Four questions for self-assessment. Click on each question to see the correct answer and explanation.

Which information is mandatory in an employment contract under German law?

• A) Company logo, department affiliation and entitlement to vacation
• B) Parties, work content, remuneration, working hours and vacation
• C) Salary level, company philosophy and notice periods
• D) Work certificate, company rules and social benefits

Correct Answer: B. According to § 2 Employment Documentation Act, the parties, work content, remuneration, working hours and vacation must be documented. The logo, company philosophy or work certificate are not legally required.

Which social insurance is mandatory for all employees in Germany?

• A) Private health insurance
• B) Employers' liability insurance association
• C) Unemployment insurance
• D) Riester pension

Correct Answer: C. Unemployment insurance is mandatory for all employees. Private health insurance only applies to civil servants, self-employed persons and certain employees with income above the insurance threshold. The employers' liability insurance association is only mandatory for certain industries.

Which is the first formal step in the hiring process?

• A) Conduct a job interview
• B) Create an employment contract
• C) Publish a job posting
• D) Obtain references

Correct Answer: C. Publishing a job posting is the first formal step in the hiring process. Only after applications have been received can interviews be conducted, contracts created, and references obtained.