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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Course content
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- Introduction to wage issues - terminology - Basic principles of providing wages, salaries and bonuses - Forms of wage payments - Wage replacements and bonuses for work - Payment mechanism of wages, salaries and other payments - Forms of average earnings and methodology for their determination - Working hours and rest periods - Travel allowances and wage deductions - Employee insurance - Taxation of dependent activity - Sickness and pension insurance benefits - Solution of an employee case study
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book)
- Participation in classes
- 25 hours per semester
- Home preparation for classes
- 15 hours per semester
- Preparation for course credit
- 15 hours per semester
- Preparation for examination
- 20 hours per semester
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| prerequisite |
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| Knowledge |
|---|
| Prerequisites are not set. |
| Prerequisites are not set. |
| Skills |
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| Předpoklady nejsou stanoveny. |
| Předpoklady nejsou stanoveny. |
| learning outcomes |
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| Knowledge |
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| explain the mechanism of calculating wages, salary and other payments |
| explain the mechanism of calculating wages, salary and other payments |
| define wage compensation and work supplements |
| define wage compensation and work supplements |
| describe the forms of the average wage and the methodology of their determination |
| describe the forms of the average wage and the methodology of their determination |
| characterize sickness and pension insurance benefits, state social support benefits |
| characterize sickness and pension insurance benefits, state social support benefits |
| explain the methodical procedure for calculating sickness insurance benefits |
| explain the methodical procedure for calculating sickness insurance benefits |
| Skills |
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| determine and calculate compensation for wages and bonuses for the employee's work on the basis of records of working hours |
| determine and calculate compensation for wages and bonuses for the employee's work on the basis of records of working hours |
| calculate average wages for labour law purposes |
| calculate average wages for labour law purposes |
| determine the amount of wage compensation in the event of an employee's incapacity for work (illness, quarantine) |
| determine the amount of wage compensation in the event of an employee's incapacity for work (illness, quarantine) |
| calculate travel allowances and payroll deductions |
| calculate travel allowances and payroll deductions |
| calculate annual account of prepayments and tax benefits of employee |
| calculate annual account of prepayments and tax benefits of employee |
| teaching methods |
|---|
| Knowledge |
|---|
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Skills |
|---|
| Practice exercises |
| Practice exercises |
| Individual work of students |
| Individual work of students |
| assessment methods |
|---|
| Knowledge |
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| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Written examination |
| Written examination |
| Oral examination |
| Oral examination |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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Zákon o sociálním zabezpečení v aktuálním znění.
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Zákon o veřejném zdravotním pojištění.
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Zákoník práce v aktuálním znění.
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Vančurová, A. Zdanění osobních příjmů. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-236-7.
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VRAJÍK, M. a kol. Abeceda mzdové účetní 2025. Praha: Anag, 2025. ISBN 978-80-7554-415-5.
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Vybíhal, V. Mzdové účetnictví: praktický průvodce 2025. Praha: Grada, 2025. ISBN 978-80-271-5658-0.
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