Course detail

FP-UmpaPAcad. year: 2020/2021

The content of the subject Agenda of Wagies and Human Resource is an interdisciplinary cross-section of information and knowledge in the field of payroll system of the company. The introduction deals with an overview of the obligations of employers and employees in the field of employment contracts. It continues with the determination of wages, a summary of activities in the field of health and social insurance and taxation of income from dependent activities. An important part of the course is the accounting and reporting of all components of wages, compensation provided to employees and employee benefits.

Supervisor

Ing. Zuzana Křížová, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

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.

Prerequisites

Knowledge of the basics of labor law, accounting and taxation of personal income from dependent activities.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Kolektiv autorů. Abeceda mzdové účetní 2021. 31. vyd. Olomouc: ANAG, 672 s. ISBN 978-80-7554-305-9
Kolektiv autorů. Abeceda mzdové účetní 2021. 31. vyd. Olomouc: ANAG, 672 s. ISBN 978-80-7554-305-9 (CS)
MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 4., aktualiz. a rozš. vyd. Praha: Wolters Kluwer Česká republika, 2017. 256 s. ISBN 9788075525154
Mzdové účetnictví - profi databáze odborných článků z oblasti mzdového účetnictví. Dostupná z https://www.mzdy.pamprofi.cz/
OECD Employment Outlook 2020, dostupné zhttp://www.oecd.org/employment-outlook/2020htm
KOUBEK, Josef. Řízení lidských zdrojů : základy moderní personalistiky. 5. rozšířené a doplněn. Praha: Management Press, 2015. 399 stran. ISBN 978-80-7261-288-8

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Knowledge verification system, requirements for completing the course:
Credit: active participation in seminars, preparation and presentation of a group semester project (40 points, min. 50% must be obtained).
Exam: individual control written test (60 points, min. 50% must be obtained)
The final assessment consists of a the sum of points for both parts.

Language of instruction

Czech

Work placements

Not applicable.

Course curriculum

The course Wages and Personnel Agenda is a set of information on basic labor law concepts, personal data and employee records. It also deals with health and social insurance, especially in terms of the employer's obligations and calculations of compensation for illness and sickness benefits.
An integral part of the course are also the calculation of holiday allowances and obstacles at work and the accounting of travel allowances for employees.
After the issue of taxation of income from dependent activity and functional benefits, accounting and payment of wages, it also touches on the area of payroll personnel software for small and medium-sized enterprises.

Aims

Main objectives of the course Agenda of Wagies and Human Resource can be summarised as follows: to pass information and knowledge about the main elements and design of the payroll system of a company fom the point of view of the payroll accountant. After the completion of this course students are going to have not only new information, but even further skill acquisition.

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures is recommended, attendance at seminars is registered.

Classification of course in study plans