Teoretické a praktické aspekty zaměstnávání studentů

Abstract

The bachelor thesis called “Theoretical and Practical Aspects of Employment of Students” is concerned with the possibilities of student employment; it analyses calculation of working students’ salary and premium. The thesis is concerned with optimization and taxation of salaries, and it analyses the most optimal varieties for both students and employers. In the first part of the bachelor thesis, the basic terms in labour relations background are characterised; student employment investigation, employment via agencies, job opportunities fairs for students, and trainee programmes are mentioned. The next part of this thesis defines the basic terms from the Labour Code, Income Tax Law, and health and social insurance. The practical part of this thesis demonstrates the calculation of salaries in various kinds of student employment, and further evaluation in terms of taxation and insurance payment duty.