Vyhodnocení rozdílů konstrukčních prvků mzdy v ČR a Rakousku

Abstract

The theme of this thesis is evaluation of the differences in constructional elements of wage in the Czech Republic and Austria. The aim of the thesis is to characterize the basic theoretical legal and economic aspects of wage in both countries, and to apply and evaluate the knowledge to practical model examples. The theoretical part within the second and third chapter explains the basic terms and legal regulation of wage in the Czech Republic and Austria. The practical part includes practical model examples of wage calculation, comparison of the legal regulation, effective tax rates, comparison of employee benefits, correlation analysis, comparison in relation to the EU as well as evaluation of the issues, together with the suggestion for possible changes in the field of wage.