Course detail

Wage and Personnel Administration

FP-UmpaPAcad. year: 2025/2026

The content of the subject is an interdisciplinary cross-section of information and knowledge in the field of remuneration of company employees. In the introduction, it deals with an overview of the obligations of employees and employers in the area of ​​the creation of labor legal relations. It continues with the determination of the wage or salary, a summary of the issues of health and social insurance and taxation of income from dependent activity. An important part of the course is the accounting and reporting of all components of wages and compensation provided to employees and employee benefits.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

Ing. Zuzana Křížová, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Rules for evaluation and completion of the course

Aims

Study aids

Materials for studying are located in e-learning (Moodle).

Prerequisites and corequisites

Not applicable.

Basic literature

Kolektiv autorů. Abeceda mzdové účetní 2025. 35. vyd. Olomouc: ANAG, 752 s. ISBN 978-80-7554-415-5 (CS)
KOUBEK, Josef. Řízení lidských zdrojů : základy moderní personalistiky. 5. rozšířené a doplněn. Praha: Management Press, 2015. 399 stran. ISBN 978-80-7261-288-8
OECD Employment Outlook 2024, dostupné zhttp:https://www.oecd.org/employment-outlook/2024/

Recommended reading

MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 6., aktualiz. a rozš. vyd. Praha: Wolters Kluwer Česká republika, 2021. 272 s. ISBN978-80-7676-193-3 (CS)
Mzdové účetnictví - profi databáze odborných článků z oblasti mzdového účetnictví. Dostupná z https://www.mzdy.pamprofi.cz/

Elearning

eLearning: currently opened course

Classification of course in study plans

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

Type of course unit

 

Lecture

13 hours, optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

Lectures:

1. Overview of the subject content, basic labor law concepts, personal data and employee file, wage determination

2. Health and social insurance - obligations of the employer and employees, insurance premium calculations

3. Sickness compensation and sick pay

4. Organization of personnel activities and payroll in a specific company - practical experience

5. Vacation and obstacles to work, calculation and use of average earnings

6. Travel reimbursement for employees

7. Taxation of income from dependent activity and functional benefits, accounting and payment of wages.

8. Annual settlement of tax advances in the payroll accounting office

9.  Employee, employer and employment office, employment agencies

10. Employment of foreigners and other specific groups of employees

11. Termination of employment - overview of employer's obligations, practical examples.

12. Software for processing wages and managing personnel agenda, Single monthly employer report

13. Presentation of fictitious companies

Exercise

26 hours, compulsory

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

1. Overview of the course content, team building and organizational matters

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

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

4. Sickness compensation and sick pay

5. Leave and work obstacles, calculation and use of average earnings

6. Employee travel allowances

7. Taxation of income from dependent activities and functional benefits, accounting and payment of wages.

8. Annual settlement of tax advances in the payroll accounting office

9. Employee, employer and employment office, employment agencies

10. Employment of foreigners and other specific groups of employees

11. Termination of employment - an overview of the employer's obligations, practical examples.

12. and 13. Presentation of fictitious companies

Elearning

eLearning: currently opened course