Analýza právních, účetních a daňových aspektů mzdových systémů

Abstract

This thesis deals with the analysis of legal, accounting and tax aspects of payroll systems in the Czech Republic. The work is divided into three parts. In first part is aimed at legal aspect and basic terms related to wages and labour law relationships. There are also be defined various forms of wage, minimum wage, guaranteed wage, statutory payments additional, maturity of wages, wage compensation, negotiation, determination a fixing of wage and will also be devoted to finding out the average earnings. The second part is devoted to the process of wages calculation, wages accounting and obligations towards the institutions from the perspective of the employer. The last part is devoted to the proces of wages taxation and practical calculations.