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Lecturer(s)
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Kydlíčková Irena, Ing. Ph.D.
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Drábková Tereza, 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. 281/2023 Sb., který se mění zákon č. 262/2006 Sb., zákoník práce, ve znění pozdějších předpisů, a některé další zákony.
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Beránek, Petr. Zaměstnanecké benefity a obdobná plnění z hlediska daňové výhodnosti. 2. aktualizované vydání. 2024. ISBN 978-80-7554-402-5.
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Ing. Jana Bršťáková, JUDr. Dominik Brůha, Ph.D., JUDr. Petr Bukovjan, Mgr. Iveta Chmielová Dalajková, LL.M., Mgr. Aleš Kalvoda, Mgr. Tomáš Liškutín, Mgr. Dana Roučková, Mgr. Zdeněk Schmied, Bc. Zdeněk Šenk, JUDr. PhDr. Jiří Valenta. Abeceda personalisty 2024. Praha: ANAG. 2024.
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Mgr. Michal Vrajík, Mgr. Eva Svěrčinová, Věra Příhodová, Ing. Alena Skoumalová, Ing. Antonín Daněk, Helena Přikrylová, Ing. Michal Ztratil, Mgr. Lada Šupčíková, Jana Dorčáková, JUDr. Martin Mikyska. Abeceda mzdové účetní 024. Praha: ANAG.
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