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Course detail
FP-UmpaPAcad. year: 2022/2023
The content of the subject Wage and personnel agenda is an interdisciplinary cross-section of information and knowledge in the field of remuneration of company employees. In the introduction, it deals with an overview of the obligations of employees and employers in the area of the creation of labor legal relations. It continues with the determination of the wage or salary, a summary of the issues of health and social insurance and taxation of income from dependent activity. An important part of the course is the accounting and reporting of all components of wages and 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
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.
Prerequisites
Knowledge of the basics of labor law, double-entry accounting and personal income tax issues.
Co-requisites
Planned learning activities and teaching methods
The lecture is scheduled as one hour, the seminars are two hours as standard.
In particular, situational methods will be used (focusing on solving real practical problems) and occasionally staging methods = playing certain roles in the process of processing the company's personnel and salary agendas.
Assesment methods and criteria linked to learning outcomes
Knowledge verification system, course completion requirements:
- active cooperation in the group during the preparation and presentation of 1 assigned topic during the semester and achieving the minimum required attendance (max. 3 absences),
- preparation and presentation of a written seminar paper at the end of the semester,
- electronic control test in the examination period.
Part of the final evaluation of the exam is: the sum of the evaluation of the seminar paper (40%) and the point evaluation for the result of the final control test (60%).
The same conditions apply to students with an individual study plan (ISP), with the exception of supervised teaching and required attendance. Presentations can take place via MS Teams.
Course curriculum
A: The subject Wage and personnel agenda is a set of information consisting of the basics of labor law, personnel information and their accounting and tax aspects.
B: It also deals with health and social security, especially the obligations of employers, insurance premiums and the calculation of compensation for periods of illness and sickness benefits.
C: An important part of the subject is also the calculation of compensation for vacation and for the time of obstacles at work and the accounting of employee travel compensation.
D: After the topics of taxation of income from dependent activity and functional benefits, settlement of wages and salaries, this subject deals with the area of payroll and personnel software.
Work placements
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,
participation in seminars is controlled, attendance is recorded.
3 absences during the semester are allowed.
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Elearning
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
1. Basic labor law concepts, personal data and their protection, remuneration – determination of wages or salaries, components of wages
2. Health insurance – obligations of the employer and employees, premium calculations
3. Premiums for social security - obligations of the employer and employees, calculations of premiums and pensions
4. Reimbursements for periods of illness and sickness insurance
5. Obstacles in work and their payment, calculation and use of average earnings
6. Travel allowances for employees
7. Taxation of income from dependent activity and functional benefits - taxable salary, tax discounts, annual settlement of advances
8. Payroll and personnel software mainly for small and medium-sized companies
9. Accounting and tax aspects of employee benefits
10. Termination of employment - methods of termination, overview of the employer's obligations
11. The Labor Office and employers, other control bodies in the field of employment and their activities
12. Specifics of agency employment
Exercise
1. Organizational matters, overview of subject content
2. Basic labor law terms, personal data and employee file, wage determination
3. Health insurance – obligations of the employer and employees, premium calculations
4. Social security premiums - employer's obligations a employees, insurance premium calculations
5. Reimbursements for periods of illness and sickness benefits
6. Vacation 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 payment of wages.
9. Payroll and HR software for small and medium businesses
10. Accounting and tax aspects of employee benefits
11. Termination of employment - overview of the employer's obligations
12. and 13. Presentation of semester projects