Vybrané aspekty mzdové problematiky
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Authors
Šebová, Sandra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Bachelor thesis “Selected Aspects of Payroll Issues” summarises both theoretical and practical implications of the issue.
I focused on definition of theoretical framework generalizing the terms in labour-law issues, as well as terms based on other legal regulations.
I further highlighted the importance of company payroll accountant, describing his/her responsibilities in payroll accounting and wage record keeping systems. Wage calculation and settlement are analysed separately in Chapter 4.
Description
Import 29/09/2010
Subject(s)
labour-law relation, wage, employee, employer, payroll accountant, social security premium, health insurance, medical insurance premium, assessment base, physical entity employment income tax advance payment, tax base.