Analýza srážek z mezd zaměstnanců v exekučním a insolvenčním řízení

Abstract

This diploma thesis is focused on deductions from the salary of employees in execution and insolvency proceedings, especially from the employer´ s point of view. The aim of the diploma thesis is the presentation of deduction calculations, quantification of the time fund of payroll clerk and financial complexity of the employer. In the teoretical part of this work a literary search is created and based on the professional literature. Theoretical knowledge is also applied in the practical part of the thesis. The practical part contains the specifications of the selected company, employee remuneration and the wage agenda. In the practical part, the data are processed by using the analysis of individual cases of precipitation in a selected company. Other methods used in the diploma thesis are comparisons, descriptions and explanations. The output of this diploma thesis is a proposed solution to reduce the time and financial difficulties for employers. The main recommendation is to create the sample forms and communicate with all stakeholders.