Právní, účetní a daňové aspekty mzdového systému vybrané obchodní společnosti

Abstract

This bachelor thesis Legal, accounting and tax aspects of payroll system of chosen company is about problematics of payroll system in companies. The aim of the thesis is to define basic terms concerning payroll system including wage calculation, the taxation and accountancy of wage. Other aims are to analyze and evaluate the payroll system of chosen company including the internal guidelines and to add other ways of rewarding the employees into these guidelines. In the end of the practical part, other ways of rewarding the employees of the company are proposed and the evaluation of the payroll system is mentioned. In the evaluation of the payroll system, the positive and negative aspects are outlined.