Vývoj mezd zaměstnanců v České republice od roku 2005

Abstract

Wage Development of Employees in the Czech Republic since 2005 The bachelor thesis is focused on wage level changes from 2005 to 2011. The work is divided into three parts: theoretical aspects, practical application and annual tax return. Key words are introduced in the first, theoretical part. Wage calculation and its clearing belong to the second practical part. The last part describes tax deductions and annual tax exemptions. The objective of the bachelor thesis is to compare taxation and development of net wage calculations in each year and to point to changes of tax regulations – tax exemptions, nontaxable base income – that influenced the changes of net wage in the given period.