Objective of the course – aims of the course unit:|
In this course, students should gain knowledge on the basic elements and building of a company payroll system. They should develop their knowledge and skills for creating and applying payroll tools. The course consists of the following parts: payroll theory, payroll policy, introduction and application of payroll systems, payroll terminology, types of wage payments and fringe benefits, management of performance and evaluation of employees. The practical part of the course includes employee assessment, calculation of wages and salaries and their components and other fringe benefits, resolving problems related to health and social insurance, taxes, health-insurance allowances, travel costs, and state social benefits.
Objective of the course – learning outcomes and competences:|
The outcome of this course is the overall knowledge gained by the students about the application of payroll policy and about the payroll systems in the Czech Republic and their applications in corporate practice.
Essentials of the following courses: Enterprise economics 1, Macro-economy 1, Basics of Law, Management, Cost Management, Production Processes.
Course contents (annotation):|
The course is concerned with the following problem areas: function of remuneration in a company management system, its category and development. Creating a company payroll system and evaluating its efficiency. Collective tripartite bargaining.
Teaching methods and criteria:|
The general outline of the subject,lecture, exercise.
Assesment methods and criteria linked to learning outcomes:|
A student gets credits for the workshop if he or she attends of at least 66 percent of workshops and has fulfilled all the requirements. Subsequently a student may get credits for working out a workshop project on a chosen theme related to the payroll system of a particular company and passing a test. He or she may get from 0 to 200 points. Each part has an equal weight. The required minimum of each part is 75 points.
The course curriculum comprises all the basic parts of the whole problem area concerning the payroll policy and will mainly focus on the structure of payroll systems as such, particularly on their application in companies and enterprises. The tripartite bargaining will also be included. The contents of the curriculum can be divided into the following thematic areas:
1. enterprise payroll system,
2. assessment of employees,
3. remuneration of employees.
Specification of controlled education, way of implementation and compensation for absences:|
At workshops, problems will be solved related to the application of payroll systems and wage incentives. In the event of an excused absence, the teacher may set a substitute deadline for submitting the required projects.
ARMSTRONG, M. Odměňování pracovníků. první české vydání. Praha : Grada Publishing, 2009. s. 448. ISBN 978-80-247-2890-2
d'AMBRODOVÁ, H., ČORNEJOVÁ, H., LEŠTINSKÁ, V., PELECH, P., STÝBLO, J., ŠNEK, Z., TRYLČ, L., VALENTA, J. Abeceda personalistiky. 2 vyd. Olomouc: ANAG, 2008. s. 317. ISBN 978-80-7263-441-5
KLEIBL, J., HÜTOVÁ, E., DVOŘÁKOVÁ, Z. Stimulace pracovníků a tvorba mzdových soustav. dotisk. Praha: Vysoká škola ekonomická v Praze, 2006. s. 218. ISBN 80 – 7079 – 202 – 7
KOUBEK, J. Personální práce v malých a středních firmách. 3. aktualiz. a rozš. vyd. Praha: Grada, 2007. s. 261. ISBN 978-80-247-2202-3
Zákon č. 65/1965 Sb., zákoník práce