Vyhodnocení mzdových nákladů ve vybrané obchodní společnosti

Abstract

This bachelor thesis focuses on evaluation of wage costs in a selected business company. The goal of the thesis was to provide a general assessment and analyse wage costs in a company, in a time period, and to explain basic terminology related to pay-roll system and wages. Theoretical part deals with remuneration, defining basic terms regarding pay, remuneration and wages. Further, we proceed with social security, health insurance and taxation system in the Czech Republic focusing especially on the income tax. The practical part analyses the pay-roll system of the selected company, overall wage costs, and eventually, we give a few examples of the actual calculation of employees’ wages, and their booking inclusive of pay-outs. The thesis is complemented with several recommendations of our own. In the thesis, comparative, deduction, observation methods have been used, as well as analysis method.