Mzdový systém v TS Bruntál, s. r. o.

Abstract

This thesis deals with revording the employees and payroll system. The thesis is divided into two parts, theoretical and practical. Theoretical part is focused on legal regulation of the payment, its elements and general principles of revording. Practical part involves basic information about the particular company (including facts about payroll expenses) and description of payroll system in TS Bruntál, s. r. o. The aim of this thesis is to evaluate real payroll system of this company and recommend improvement on the basis of knowledge obtained within the practical part of the thesis.