Czech

Not applicable.

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.

Not applicable.

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on case studies, which are focused on practical topics presented in lectures.

A student gets credits for working out a case study 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 (50/50). The required minimum of each part is 55 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.

Not applicable.

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.

At workshops, case studies 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.

Not applicable.

Not applicable.

KRUNTORÁDOVÁ, M. PowerPointová prezentace KMSPP - přednášky. Brno: VUT v Brně, Fakulta podnikatelská, 2018. (CS)

ARMSTRONG, Michael. Odměňování pracovníků. 1. české vyd. Praha: Grada, 2009, 442 s. ISBN 978-80-247-2890-2. (CS)
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