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.