How are overtime and bonuses handled in payroll accounting?

Overtime and bonuses must be calculated and remunerated in accordance with the applicable contracts or company agreements. Overtime may be treated differently. It depends on whether surcharges are provided or whether they are excluded by contract or regulations. Supplements are generally indicated for night work, weekend work or work on public holidays, for example. Payments for overtime or special working hours are subject to social insurance contributions and are therefore accounted for as such.