Dopady koronaviru na mzdovou problematiku v České republice

Abstract

Bachelor thesis is focused on the pay system in terms of law, accounting, taxation and also on the effects of the coronavirus crisis. Thesis is divided in to the theoretical methodological and practical application part. The first theoretical methodological part describes the key terms of the pay system and introduces payroll accounting. In the second practical application part are stated wages and bonuses calculation and accounting. It also contains solution during the coronavirus crisis a the effects on wages.