Course detail

Business payroll system

FP-mspPAcad. year: 2018/2019

The course is concerned with the following problem areas: function of remuneration in a company management systém, legal aspects of remuneration, creating a company payroll system and evaluating its efficiency, relationship between work motivation and remuneration, non-monetary rewards, collective tripartite bargaining.

Learning outcomes of the course unit

The outcome of this course is the overall knowledge gained by the students about the application of payroll policy and about the payroll systems in the Czech Republic and their applications in corporate practice.


Essentials of the following courses: Enterprise economics 1, Macro-economy 1, Basics of Law, Management, Cost Management, Production Processes.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

KRUNTORÁDOVÁ, M. PowerPointová prezentace KMSPP - přednášky. Brno: VUT v Brně, Fakulta podnikatelská, 2018. (CS)
ARMSTRONG, Michael. Odměňování pracovníků. 1. české vyd. Praha: Grada, 2009, 442 s. ISBN 978-80-247-2890-2. (CS)
KOUBEK, Josef. Personální práce v malých a středních firmách. 4., aktualiz. a dopl. vyd. Praha: Grada, 2011, 281 s. Expert (Grada). ISBN 978-80-247-3823-9. (CS)
KLEIBL, Jiří. Stimulace pracovníků a tvorba mzdových soustav. 2.vyd. Praha: Vysoká škola ekonomická, 1998, 128 s. Management (Grada). ISBN 80-707-9202-7. (CS)
Zákon č. 262/2006 Sb., zákoník práce (CS)
Zákon č. 586/1992 Sb., o daních z příjmů (CS)

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on case studi, which are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

A student gets credits for working out a case study on a chosen theme related to the payroll system of a particular company, for her presentation and the passing of a debate on the issue.

Total weight of graded credit:
A: 90 - 100 pts.
B: 80 - 89 pts.
C: 70 – 79 pts.
D: 60 - 69 pts.
E: 50 - 59 pts.
F: 0 - 49 pts.

Language of instruction


Work placements

Not applicable.

Course curriculum

The course curriculum comprises all the basic parts of the whole problem area concerning the payroll policy and will mainly focus on the structure of payroll systems as such, particularly on their application in companies and enterprises. The tripartite bargaining will also be included.


In this course, students should gain knowledge on the basic elements and building of a company payroll system. They should develop their knowledge and skills for creating and applying payroll tools. The course consists of the following parts: payroll theory, payroll policy, introduction and application of payroll systems, payroll terminology, types of wage payments and fringe benefits, management of performance and evaluation of employees. The practical part of the course includes creation of the company's wage system.

Specification of controlled education, way of implementation and compensation for absences

At workshops, case studi will be solved related to the application of payroll systems and wage incentives. In the event of an excused absence, the teacher may set a substitute deadline for submitting the required projects.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-EP , 3. year of study, winter semester, 4 credits, compulsory-optional

Type of course unit



26 hours, optionally

Teacher / Lecturer


13 hours, compulsory

Teacher / Lecturer