Mzdové systémy ve vybraných zemích

Abstract

The aim of this thesis is the comparison of the wage system in the Czech Republic, the Slovak Republic and Poland. The main objective is to compare the functioning of wage mechanisms in these countries, especially the amount of the tax rate for each country. The work is divided into five chapters. After a general introduction to the topic followed by the first main chapter, which focuses on the description of the wage system in the Czech Republic, the basic concepts, mechanism of calculating wages. Another chapter is dedicated to the issue of comparison states, Slovak Republic and Poland. The third of the key chapters includes practical applications, specifically there are included the calculation of net earnings of individual states. The final chapter gives a summary of this work.