Course detail

Personnel and Payroll Accounting

FP-pmuPAcad. year: 2025/2026

The content of the subject Wage and personnel agenda 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

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

Rules for evaluation and completion of the course

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.

Attendance at lectures is recommended,

participation in seminars is controlled, attendance is recorded.

3 absences during the semester are allowed.

Aims

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.

Study aids

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)
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)

Recommended reading

OECD Employment Outlook 2024, dostupné zhttp:https://www.oecd.org/employment-outlook/2024/ (EN)

Classification of course in study plans

  • Programme BAK-EAM Bachelor's

    specialization BAK-EAM-UAD , 2 year of study, summer semester, elective

Type of course unit

 

Lecture

13 hours, optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

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

Self-study

45 hours, optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Individual preparation for an ending of the course

46 hours, optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.