Právní, účetní a daňové aspekty odměňování zaměstnanců

Abstract

The title of my dissertation is Legal, accounting and tax aspects of employees remuneration. The aim of this dissertation is to compile a complex of legal, accounting and tax aspects of employees remuneration and to outline the process of wages calculation on schedules. The first part includes some basic terms, wages forms issue, other observance and overtime rates, next an average salary issue, payroll deductions and wages due date.The second part is devoted to the process of wages calculation, wages taxation, wages accounting. This part also includes the role of a wage accountant. The last part is devoted to practical calculations and wages accounting.