Vyhodnocení vývoje metodiky výpočtu mezd od r. 2005-2009

Abstract

In my work I want to address the development of methodology for calculation of net earnings in 2005-2009. The aim of my work is to try to clarify the issue of the methodology of calculation of net earnings, analyze and compare the methodology of calculation of net earnings each year and evaluate what impact these changes have on the total amount of net wages. At the beginning of this work is theoretical background concerning wages and are clarified certain concepts such as wages, minimum wage, etc. The next part of my work is focused on different methods of calculating wages, as used in the respective years. There are analyzed the various changes have occurred and these changes are applied to examples. In the last part, I would like to attempt an overall evaluation of the results and final evaluation.