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Labor cost and remunerations in the company
Šonková, Jana ; Šišková, Jitka (advisor) ; Lenka, Lenka (referee)
The Diploma thesis Labour costs and remunerations in the company talks about salaries at the specific company in the Czech Republic.
The theoretical part defines basic terms - labor relations, employment, labor agreements held outside of employment contract, contractual conditions, forms of remuneration, work compensation , payroll taxes, social security and health insurance. It describes how to post it in accounting system and also describes the calculation of net wages.
The main part of Diploma thesis describes the history of selected company, the economic situation, organizational structure, basic characteristics of the company's employees, the current state of compensation, including benefits. I conducted a random survey in which they are selected employees answering questions on the current benefits in company. In conclusion, I proposed changes in benefits, with regard to the economic situation, and taking into account the tax burden.
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