Mzdový systém v podniku

Abstract

The goal of thesis is to write the issue of wages and payroll systems including their theoretical bases, which results focuse in the practical part focuses on the analysis of specific payroll system. The theoretical section includes the issue of wages function of wages in the field of work motivation, the issue of labor relations and wage legislation. The wage legislation includes the definition of wages, its functions, forms and conditions of wages payment, which include the identification and determination of wages, surcharges, deductions from wages and also due date and the wages payment. The practical part analyzes the payroll system in the Transport Company of the City of Brno and evaluates the system. There is the wage legislation compared with in-house regulations and that discusses proposals for possible changes within the payroll system of transport company.