Course detail
Wage and Personnel Administration
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.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
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.
Course curriculum
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.
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
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
Mzdové účetnictví - profi databáze odborných článků z oblasti mzdového účetnictví. Dostupná z https://www.mzdy.pamprofi.cz/
Elearning
Classification of course in study plans
- Programme BAK-UAD Bachelor's 2 year of study, summer semester, compulsory
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
wage determination
2. Health insurance - obligations of the employer and employees, calculations
premium
3. Social security contributions - obligations of the employer a
employees, premium calculations
4. Compensation for sickness and sickness benefits.
5. Leave and obstacles at work, calculation and use of average earnings
6. Travel allowances for employees
7. Taxation of income from dependent activity and functional benefits, accounting and payroll.
8. Payroll and personnel software for small and medium enterprises
9. Accounting and tax aspects of employees benefits
10. Annual settlement of tax advances in payroll accounting.
11. Termination of employment - an overview of the employer's obligations
12. Labor office and employers, other control bodies in the area
employment and their activities
13. Specifics of agency employment
Exercise
Teacher / Lecturer
Syllabus
2. Basic labor law concepts, personal data and employee file,
wage determination
3. Health insurance - obligations of the employer and employees,
calculations premium
4. Social security contributions - obligations of the employer a
employees, premium calculations
5. Compensation for sickness and sickness benefits
6. Leave and obstacles at work, calculation and use of average earnings
7. Travel allowances for employees
8. Taxation of income from dependent activity and functional benefits,
accounting and payroll
9. Payroll and personnel software for small and medium enterprises
10. Accounting and tax aspects of employee benefits
11. Annual settlement of tax advances in payroll accounting
12. Termination of employment - an overview of the employer's obligations
13. Presentation of semester projects
Elearning