{"id":4437,"date":"2026-04-20T08:46:36","date_gmt":"2026-04-20T08:46:36","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4437"},"modified":"2026-09-07T09:05:27","modified_gmt":"2026-09-07T09:05:27","slug":"data-protection-in-payroll-accounting","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/datenschutz-in-der-lohnbuchhaltung\/","title":{"rendered":"Data Protection in Payroll Accounting"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Data Protection in Payroll Accounting<\/strong> refers to the protection of personal employee data processed in connection with payroll. This includes, in particular, details regarding Remuneration, tax characteristics, social security data and other payroll-relevant information.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What does data protection mean in the Payroll accounting?<\/h2>\n\n  <p>Within the framework of <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> a large amount of personal data relating to employees is processed. In this context, data protection means that this data is processed only on a lawful basis and for the respective required purposes, and is appropriately protected.<\/p>\n\n  <p>Depending on the billing circumstances, in addition to general personal data, specially protected information may also be affected.<\/p>\n<\/section>\n\n<section id=\"daten\">\n  <h2>What data is affected in the Payroll accounting?<\/h2>\n\n  <p>Typical personal data in the environment of Payroll include, for example:<\/p>\n\n  <ul>\n    <li>Personal and employment data<\/li>\n    <li>payroll and salary data<\/li>\n    <li>tax characteristics<\/li>\n    <li>National Insurance information<\/li>\n    <li>Banking and payment details<\/li>\n    <li>further employee data required for payroll purposes<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"recht\">\n  <h2>What legal bases apply?<\/h2>\n\n  <p>For the processing of personal data in employment relationships, the General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG) are particularly relevant.<\/p>\n\n  <p>Section 26 of the BDSG contains special provisions for the processing of employee data. In addition, the general data protection principles of GDPR apply, as well as the requirements for adequate security of processing.<\/p>\n<\/section>\n\n<section id=\"grundsaetze\">\n  <h2>Which data protection principles are relevant?<\/h2>\n\n  <p>Personal data within Payroll accounting must be processed in particular on a purpose-limited basis, restricted to what is necessary, and adequately protected.<\/p>\n\n  <p>This also includes ensuring that access to personal employee data is restricted to the necessary extent and that appropriate organisational and technical security measures are in place.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Data protection and Payroll \u2013 what is the difference?<\/h2>\n\n  <p>The Payroll refers to the professional calculation and representation of the Arbeitsentgelt. Data protection, on the other hand, describes the legal and organisational requirements for handling the personal data processed in the process.<\/p>\n\n  <p>Data protection is therefore a framework requirement of Payroll, but not an independent billing process.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accountability\/\">Accountability<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[21],"class_list":["post-4437","glossar","type-glossar","status-publish","hentry","glossar-kategorien-compliance"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4437"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}