Training Objectives

By the end of this workshop, participants will be able to:

• Understand the core components of payroll beyond base salary
• Distinguish between taxable and non-taxable salary elements across jurisdictions
• Compare Cyprus payroll with European and non-European payroll systems using practical examples
• Analyse payroll outcomes using a consistent Gross salary approach
• Identify key compliance and operational payroll risks in international environments
• Differentiate between allowances, benefits in kind and expense reimbursements
• Apply payroll knowledge to real life decision-making scenarios
• Explain payroll complexity and risk in clear business language to management

Training Outline

Cyprus Payroll -Baseline model

• Overview of Cyprus payroll structure
• Taxable vs non-taxable elements
• Practical payroll calculation example

European Payroll – Practical country comparisons

• Germany

– Payroll structure and statutory contributions

-Allowances and benefits

-Practical payroll calculation example

• France

-Employer and employee contribution framework

-Allowances and benefits

-Practical payroll calculation example

• Netherlands

-Payroll structure and employee protections

-Allowances and benefits

-Practical payroll calculation example

Interactive exercise 1 – Comparative payroll analysis

International Payroll – Non-European jurisdictions

• United States (NYC)

Federal, state and local payroll structure

Allowances and benefits

Practical payroll calculation example

• Israel

Payroll structure, progressive taxation and mandatory pension

Employer obligations and benefits

Practical payroll calculation example

• Kenya

Payroll structure and statutory contributions

Compliance and audit considerations

Practical payroll calculation

• Philippines

TRAIN tax framework and statutory contributions

De minimis benefits and allowances

Practical payroll calculation example

Interactive exercise 2 – Payroll decision-making case

Communicating payroll to management

Who Should Attend

This programme is suitable for:

• Payroll professionals
• HR managers and HR partners
• Finance and accounting professionals
• Professionals involved in international operations
• Managers overseeing payroll or cross-border employment

Training Style

The programme is delivered through a combination of presentation knowledge, practical payroll examples, comparative analysis and interactive group exercises. Emphasis is placed on real life scenarios, structured discussion and applied learning to support participants in transferring knowledge directly to their professional environment.

CPD Recognition

This programme may be approved for up to 4 CPD units in Accounting and Auditing. Eligibility criteria and CPD Units are verified directly by your association, regulator or other bodies which you hold membership.

In-house Training

For groups within the same organisation, this course may be customized to meet any specific needs and delivered in-house.