What legal requirements must be observed in payroll accounting?

The legal requirements in payroll accounting include Minimum wage: compliance with any minimum wage for employees. Withholding tax and social security contributions: The correct calculation and payment of withholding taxes and social security contributions. Working time regulations: Compliance with regulations on working hours, breaks and rest periods. Payroll accounting: The preparation of detailed payslips for each employee. Retention obligation: The obligation to retain payroll documents for a certain period. Reporting to insurance companies and withholding tax authorities: The reporting of employees to social insurance providers and tax authorities in accordance with legal requirements.