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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 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
- 10 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) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Written examination |
| Oral examination |
| Oral examination |
| Written examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
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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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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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