Vliv nákladů součinnosti zaměstnavatele při exekučních řízeních na jeho hospodaření

Abstract

The thesis focuses on the current issues pertaining to the complex position of payers of wages in relation to enforcement proceedings against their employees. The primary focus of the thesis are the costs incurred by the employer in relation to their cooperation with enforcement authorities. The first part of the thesis is dedicated to costs in general, as well as the main features that characterise them, their impact on financial results, and their classification. The subsequent part discusses the requirements and pitfalls of enforcement proceedings part of this chapter. The latter part the thesis contains a survey, the function of which is to determine the severity of the current position of payers of wages who employ indebted workers. An analysis of the survey has revealed a growing trend of the number of employees under enforcement, and thus also a growing trend of employers’ costs incurred from cooperation with third parties in enforcement proceedings. The main aim of the thesis, which is the analysis of costs incurred due to cooperation in enforcement proceedings, follows, and results in the quantification of costs incurred by a selected company per enforcement. The conclusion lists recommendations in the form of statements of support for some of the existing proposals for legislative changes that have the potential to improve the position of payers of wages in the context of enforcement proceedings.