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Právní, účetní a daňové aspekty odměňování zaměstnanců / Legal, accounting and tax aspects of employee remuneration

Diploma thesis deals with wage issues in the private sector in the Czech Republic. Its aim is to provide a comprehensive picture of the most important aspects related to calculation of salary components and their capture in double-entry accounting. Attention is also paid to insurance and taxation that are very closely assciated with it. The indiviual chapters solve the issue from the legal, accounting and tax view. The last chapter is devoted to a comprehensive example that illustrates the calculation of wages to be paid with regard to possible situations such as a overtime, standby duty, holiday, temporary incapacity or business trip.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16832
Date January 2009
CreatorsDanišová, Kateřina
ContributorsMüllerová, Libuše, Černý, Václav
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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