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 Forms of wage claims Compensation payments Payment mechanism of wages, salaries and other benefits Forms of average earnings Employees´ benefits Travel compensation Unemployment benefits, benefits of sickness and pension insurance, state social support 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
- 26 hours per semester
- Home preparation for classes
- 20 hours per semester
- Preparation for course credit
- 15 hours per semester
- Preparation for examination
- 20 hours per semester
- Term paper
- 15 hours per semester
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prerequisite |
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Knowledge |
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Knowledge of taxes and financial accounting. |
Knowledge of taxes and financial accounting. |
learning outcomes |
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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 |
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Knowledge |
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Methods for working with texts (Textbook, book) |
Monologic (Exposition, lecture, briefing) |
Monologic (Exposition, lecture, briefing) |
Methods for working with texts (Textbook, book) |
assessment methods |
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Written examination |
Written examination |
Oral examination |
Oral examination |
Grade (Using a grade system) |
Grade (Using a grade system) |
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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Šubrt, B. Abeceda mzdové účetní. Praha: Anag, 2023. ISBN 978-80-7554-349-3.
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Vančurová, A. Zdanění osobních příjmů. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-236-7.
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Vybíhal, V. a kol. Mzdové účetnictví: praktický průvodce. Praha: Grada, 2023. ISBN 978-80-271-3592-9.
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