Teoretické a praktické aspekty mzdové problematiky v České republice
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with wage issues in the Czech Republic. The work contains a practical and theoretical part. The second chapter focuses on the theoretical aspects of the wage system in the Czech Republic, wages and individual components of wages. The third chapter contains a practical part, in which the calculations of the employee's net income with related mandatory contributions and any applied tax rebates and subsequent accounting of the employee's salary are analyzed. The fourth chapter deals with employment support during the COVID-19 pandemic and tax changes in 2021.
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Wages, forms of wages, wages components, wage calculation, payroll accounting, employment support in Covid situation, tax changes in 2021.