Komparace mzdových systémů v České republice a ve vybraných zemích
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the thesis is the comparison and definition of the payroll system in the Czech republic, Slovak republic and Federal republic of Germany. Theoretical part of the thesis is focused on the description of payroll systems, define basic terms concerning of wage issues along with rules on social insurance, health insurance and personal income tax from dependent aktivity, including mechanism of calculating net wages in these countries. In the practical part, the theoretical knowledge is applied. In the practical part the net wage is calculated for the czech, slovak and german taxpayer in various model examples. The final section is comparison of payroll systems Czech republic, Slovak republic and Federal republic of Germany.
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payroll system, wage issues, payroll taxation, basic wage, minimum wage, average wage, net wage, surcharges for work, income tax from dependent activity, health insurance, social insurance, tax rates, Czech Republic, Slovak Republic, Federal Republic of Germany