Course detail

Wage and Personnel Administration

FP-UmpaPAcad. year: 2021/2022

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

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

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

Basic knowledge of legislation, accounting and income tax.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

lectures and seminars

Assesment methods and criteria linked to learning outcomes

The final assessment: 2 written tests (usually in 7th and 13th week), a presentation and a submission of a seminar work.
The final assessment consists of a result of the second written test and a result of the assessment of the seminar work.

Course curriculum

A:The course Wages and Personnel Agenda is a set of information on basic labor law concepts, personal data and employee accounting and tax records.

B: 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.

C: 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.

D: After the issue of taxation of income from dependent activity and functional benefits, accounting and payment of wages, this course also touches on the area of ​payroll personnel software.

Work placements

Not applicable.

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.

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

Attendance at lectures is recommended, attendance at seminars is registered. 3 absencees during semeste are allowed.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Kolektiv autorů. Abeceda mzdové účetní 2024. 34. vyd. Olomouc: ANAG, 752 s. ISBN 978-80-7554-404-9 (CS)
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 2023, dostupné zhttp:https://www.oecd.org/employment-outlook/2023/

Recommended reading

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/

Elearning

eLearning: currently opened course

Classification of course in study plans

  • Programme BAK-UAD Bachelor's 2 year of study, summer semester, compulsory

Type of course unit

 

Lecture

13 hod., optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

  1. Basic labor law concepts, personal data and employee file, 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

26 hod., compulsory

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

  1. Organizational matters, overview of the course content
  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

eLearning: currently opened course