Mzdová problematika ve společnosti 1st English, s.r.o.

Abstract

Payroll and personnel issue is a very complex problem. The aim of this bachelor thesis is to elaborate materials for the personnel and payroll directive of the company 1st English, Ltd. and to introduce and explain basic terms, information and practical examples which are related to this issue also within other business entities. The thesis is divided into several chapters. The theoretical part is focused on the introduction of basic terms, rates and other data from the area of wages, personnel management, the use of payroll calculations and payroll accounting. In the last chapter I use practical examples to compare the differences between individual wages and remunerations which are caused by legislative changes not only in the company 1st English, Ltd. but in all the business entities which are in the positions of employers.