Mzdová problematika zaměstnanců

Abstract

The thesis deals with issues related to employees wages. In contains theoretical aspects of wages. In focuses on years from 2007 to 2013 in its practical part. There is an example for each year to show how was the wage calculated. The examples include three types of gross wages, 9 000 Kč, 22 000 Kč or 35 000 Kč. There are comments included for each year related to changes arisen. Specifically how the calculations changed over the years, including net wage, development tax reductions, tax benefits, social and health insurance and tax advances. The thesis further analyzes how was the wage calculated in case of progressive taxation and in case of super-gross wage. Then it sums up the differences of the results and its consequences. It also shows how are the wages kept in accounts. All the results are clearly organised in tables for each type of gross wage example including comments. The net wage development chart is also included.