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Lecturer(s)
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Hejduková Pavlína, Ing. Ph.D.
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Šturcová Jana, Ing. Ph.D.
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Course content
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The role of payroll accountant: Employee and employer responsibilities. Personnel evidence. GDPR. Labor Code: Employment. Employment contracts. Agreements. Working hours. Obstacles at work. Remuneration: Wages and salaries. Surcharges. Average earnings. Public health insurance and social security insurance. Pension insurance: Obligations of participants. Amount of premium and method of calculation. Accounting records of pension insurance. Income tax on employment: Employee benefits from the perspective of employee and employer. Income tax on employment: Advance and withholding tax. Annual tax settlement. Non-taxable amounts. Tax credits and tax benefits. Holidays: Determination of entitlement to holiday. Shortening holidays. Transfer of holiday balance to next year. Incapacity for work: Temporary incapacity for work. Wage compensation. Sickness insurance benefits. Withdrawal period. Supporting time. Wage haircuts: Types of haircuts. Procedure for carrying out precipitation. Injury compensation: General liability. Statutory insurance. Accidents at work and occupational diseases. Travel expenses: Legal conditions of expenses. Foreign business trip. Types of travel compensation. Termination of employment: Grounds of notice, withdrawal period, immediate termination of employment. Credit notes, work reports and other obligations of the employer. Summary repetition.
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Learning activities and teaching methods
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Students' self-study, Self-study of literature, Textual studies, Lecture, Practicum
- Contact hours
- 39 hours per semester
- Preparation for comprehensive test (10-40)
- 30 hours per semester
- Preparation for an examination (30-60)
- 35 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain the basic aspects of income tax and problematic of public issue premium. |
| Skills |
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| To apply basic knowledge about taxes and public insurance. |
| Competences |
|---|
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To explain the processing of the parts of internal wage regulations. |
| To describe keeping relevant documentation related to the payroll agenda. |
| To define the principles of providing remuneration for different groups of employees. |
| Skills |
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| To apply the knowledge of payroll accounting on practical examples. |
| To orientate in the labor legislation. |
| Competences |
|---|
| N/A |
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecture |
| Practicum |
| Textual studies |
| Self-study of literature |
| Skills |
|---|
| Lecture |
| Practicum |
| Self-study of literature |
| Competences |
|---|
| Practicum |
| Self-study of literature |
| Lecture supplemented with a discussion |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Written exam |
| Skills |
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| Test |
| Skills demonstration during practicum |
| Competences |
|---|
| Test |
| Skills demonstration during practicum |
| Written exam |
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Recommended literature
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Zákon č. 119/1992 Sb., o cestovních náhradách.
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Zákon č. 187/2006 Sb., o nemocenském pojištění.
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Zákon č. 262/2006 Sb., zákoník práce.
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Zákon č. 435/2004 Sb., o zaměstnanosti.
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Zákon č. 586/1992 Sb., o daních z příjmů.
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Hnátek, Miloslav. Daňové a nedaňové náklady 2020. Praha, 2020. ISBN 978-80-907398-2-6.
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Kolektiv autorů. Abeceda personalisty 2020. Praha, 2020. ISBN 978-80-7554-260-1.
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Pelech, Petr a Rindová, Iva. Roční zúčtování daně z příjmů ze závislé činnosti za rok 2019. Praha, 2020. ISBN 978-80-7554-243-4.
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Pelech, Petr a Rindová, Iva. Zdanění mezd, platů a ostatních příjmů ze závislé činnosti v roce 2020.. Praha, 2020. ISBN 978-80-7554-255-7.
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Plesníková, Jindřiška a Krbečková, Marie. FKSP, sociální fondy, benefity a jiná plnění 2020. ISBN 978-80-7554-261-8.
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Ženíšková, Marta. Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ a dobrovolně důchodově pojištěných s komentářem a příklady 2020. Praha, 2020. ISBN 978-80-7554-262-5.
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