At the end of this course, students should be familiar with statutory duties of employers and emploees in the fields of health insurance, social insurance especially allowances, and personal income taxes, be able to classify particular components of wages, methods of their calculation and choose suitable employee benefits. After the completion of this course students are going to have not only new information, but even further skill acquisition.

Basic knowledge of legislation, accounting and income tax.

lectures and seminars

The final assessment: 2 written tests (usually in 7th and 13th week), a presentation and a submission of a seminar work.
The final assessment consists of a result of the second written test and a result of the assessment of the seminar work.

A:The course Wages and Personnel Agenda is a set of information on basic labor law concepts, personal data and employee accounting and tax records.

B: It also deals with health and social insurance, especially in terms of the employer's obligations and calculations of compensation for illness and sickness benefits.

C: An integral part of the course are also the calculation of holiday allowances and obstacles at work and the accounting of travel allowances for employees.

D: After the issue of taxation of income from dependent activity and functional benefits, accounting and payment of wages, this course also touches on the area of ​payroll personnel software.

Main objectives of the course Agenda of Wagies and Human Resource can be summarised as follows: to aquire information and knowledge about the main elements and design of the payroll system of a company. At the end of this course, students should be familiar with statutory duties of employers and emploees in the fields of health insurance, social insurance especially allowances, and personal income taxes, be able to classify particular components of wages, methods of their calculation and choose suitable employee benefits. After the completion of this course students are going to have not only new information, but even further skill acquisition.

Attendance at lectures is recommended, attendance at seminars is registered. 3 absencees during semeste are allowed.

• Programme BAK-UAD Bachelor's, 2. year of study, summer semester, compulsory
  

1. Organizational matters, overview of the course content
2. Basic labor law concepts, personal data and employee file, wage determination
3. Health insurance - obligations of the employer and employees, calculations premium
4. Social security contributions - obligations of the employer a employees, premium calculations
5. Compensation for sickness and sickness benefits
6. Leave and obstacles at work, calculation and use of average earnings
7. Travel allowances for employees
8. Taxation of income from dependent activity and functional benefits, accounting and payroll
9. Payroll and personnel software for small and medium enterprises
10. Accounting and tax aspects of employee benefits
11. Annual settlement of tax advances in payroll accounting
12. Termination of employment - an overview of the employer's obligations
13. Presentation of semester projects