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.

Knowledge of the basics of labor law, double-entry accounting and personal income tax issues.

The lecture is scheduled as one hour, the seminars are two hours as standard.

In particular, situational methods will be used (focusing on solving real practical problems) and occasionally staging methods = playing certain roles in the process of processing the company's personnel and salary agendas.

Knowledge verification system, course completion requirements:

- active cooperation in the group during the preparation and presentation of 1 assigned topic during the semester and achieving the minimum required attendance (max. 3 absences),

- preparation and presentation of a written seminar paper at the end of the semester,

- electronic control test in the examination period.

Part of the final evaluation of the exam is: the sum of the evaluation of the seminar paper (40%) and the point evaluation for the result of the final control test (60%).

The same conditions apply to students with an individual study plan (ISP), with the exception of supervised teaching and required attendance. Presentations can take place via MS Teams.

A: The subject Wage and personnel agenda is a set of information consisting of the basics of labor law, personnel information and their accounting and tax aspects.

B: It also deals with health and social security, especially the obligations of employers, insurance premiums and the calculation of compensation for periods of illness and sickness benefits.

C: An important part of the subject is also the calculation of compensation for vacation and for the time of obstacles at work and the accounting of employee travel compensation.

D: After the topics of taxation of income from dependent activity and functional benefits, settlement of wages and salaries, this subject deals with the area of ​​payroll and 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,

participation in seminars is controlled, attendance is recorded.

3 absences during the semester are allowed.

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

1. Organizational matters, overview of subject content

2. Basic labor law terms, personal data and employee file, wage determination

3. Health insurance – obligations of the employer and employees, premium calculations

4. Social security premiums - employer's obligations a employees, insurance premium calculations

5. Reimbursements for periods of illness and sickness benefits

6. Vacation 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 payment of wages.

9. Payroll and HR software for small and medium businesses

10. Accounting and tax aspects of employee benefits

11. Termination of employment - overview of the employer's obligations

12. and 13. Presentation of semester projects