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Labour costs and benefits in the selected company
Kunová, Martina ; Šišková, Jitka (advisor) ; Helena, Helena (referee)
The thesis titled is focused on the issues of wage costs and employee benefits.
Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company.
A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment.
Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society.
The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period.
The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.
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Remuneration of employees for their work
Stiborová, Lada ; Korcová, Renata (advisor) ; Alena, Alena (referee)
The main topic of this thesis is a summary of legal issues relating to employees remuneration system in the Czech Republic. The thesis is based on data collecting and gathering information from specialized publications, internet sources and legal regulations concerned with this topic. In the theoretical part special terms related to labor law are characterized, relation between an employer and an employee from the commencement into employment, employment contract, progress, motivation, employee evaluation, such as paying a wage or a salary. All this information is arranged in order to provide the most complete and comprehensible overview. In the practical part of the thesis direct observation is used, an analysis of internal documents and a semi structured interview with managers and ordinary employees. The output of the thesis is a conclusion and a recommendation how to improve the current state in a company. These suggestions may be used for the reward system modification in the given company, which would lead to greater satisfaction.
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System of Selection and Management of Adaptation of Employess
Kaffanová, Zuzana ; Pánek, Pavel (advisor) ; Lukáš, Lukáš (referee)
The topic of the thesis deals with the selection and adaptation of employees. The main aim is to compile suggestions for the chosen company, which will be used for partial or complete elimination of detected weaknesses in personnel activities. Partial objectives include tasks focused on a literature review, characterizing the company, realizing questionnaire survey and personal interviews with employees, evaluation and display of the acquired information. The thesis has two parts. The theoretical part observes briefly the development of human resources, human resources management and describes personnel activities. More deeply are described personnel activities, which are related to the provision of human resources for the company. This area includes recruitment, selection, employment and adaptation of employees. Currently, the adaptation of employees is among those activities, which are the most neglected and overlooked by companies. In the practical part is introduced the company Trendy, s. r. o. and described its approach to recruitment, selection and adaptation of employees. The evaluation of the selection and adaptation process is done by a questionnaire method and personal interviews with employees. In the final part are drafted partial measures, which are designed to improve not only the adaptation process, but also to develop the selection process.
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The institution of obstacles at work under Czech labour law
Čepelová, Olga ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee) ; Brádlerová, Libuše (referee)
in English Obstacles to work as a set of legal facts have fundamental influence on employment relations and concern each and every employee as well as employer (correlatively). The goal of this thesis was to explore this area of employment law thoroughly and to indicate individual rights and duties of both parties in employment relations, including those which surpass the Labour Code and its implementing legislation. This was to be accomplished by providing a comprehensive treatise on the subject with solutions to possible unexpected situations not covered in the Labour Code. Obstacles to work are defined as legally acknowledged circumstances that - on the part of the employee - impede or forbid the performance of work, and - on the part of the employer - impede or forbid the assignment of work, in cases when the employee"s absence from work is excused by the employer in compliance with the terms stated by employment laws, internal regulations or employment contract. Compensatory wage or salary and conditions of payment to idle workers are determined by the above-mentioned documents. The introduction of this doctoral thesis deals with the reasons why this particular topic was chosen and introduces Eurostat"s surveys which are further analyzed to the details. The main objective of this thesis is to...
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Management of employee's professional career
Ščerbová, Erika ; Tureckiová, Michaela (referee) ; Kocianová, Renata (advisor)
Management of employees' professional career is a current topics and a wide process which is related to the recruitment, retention, utilization, improvement and disposal of the human resources of an organization. The main role belongs to rightly employees who ought to define themselves what they want to achieve in their careers and what competences they have got. Executive managers should help them to obtain their aims that were set by employees themselves according to the classification, remuneration and training. The purpose of any organization is to secure the development of employees' career in line with the organization strategy.
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Recruitment
Budová, Klára ; Nováková, Kamila (referee) ; Kocianová, Renata (advisor)
The main point of the thesis is an employee recruitment and his external assurance. The thesis is aimed at the process of recruitment in system of personal activitites and implies a human resources management as a new concept of personal labour. The matter of employment is represented by description of individual personalistic activities, that precede and follow the process of employee recruitment. The entire employee recruitment process is divided into several steps, which can be used as an instruction manual of employee selection procedure. Attention is paid to a method of recruiting employees through internet, which is demonstrated by describing activities of the leading European erecruitment company and it's job portals. Another importat section is aimed to an outsourcing of employee recruitment. There are listed advantages and disadvantages of a personal consultancy and specifications of the outsourcing. Complete process of recruitment of employees in the Agency H. is included as an example of outsourcing. Therefore the thesis includes work experiences and also represents a general view of labour recruitment.
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Employer branding
Mičková, Kateřina ; Šerák, Michal (referee) ; Kocianová, Renata (advisor)
The demand for qualified employees is higher then the offering, both in Czech republic and internationally. Demand for specific skills, in addition to a greater demand for workforce generally, is making employee recruitment and retention much more difficult and expensive. Employer Branding claims to be an answer to this new challenge. This international concept focuses on developing an "employer brand" - mental image of a company as an employer. To achieve this, it is necessary to demonstrate what is specific and great about your company. Critical to succes of an Employment branding strategy is to focus both on labor market as well as current employees. In this thesis I describe recruitment and employee retention as they are perceived by the Employment branding concept.
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Attractive employers
Nakládalová, Petra ; Šerák, Michal (referee) ; Kocianová, Renata (advisor)
This work summarizes to readers activities and issues of attractive employers, who try to be the best emloyer and lure new employees and to make the existing emloyees stable. On these pages I sum up the results, mostly of Czech studies about what makes employers attractive. There are many criteria how to assess this part of companies. The most frequent, is assessment on the basis of their personnel relations. The studies acknowledge a point of view of employees, human resources specialists, leaders, students and the general public. The essay is descriptive text, which characterizes the companies who try to be the best place to work for, offer a richer working environment, more interesting or extraordinary benefits and they pursue every possible way before deciding to let high-quality people go. An employee needs to know the goals of the company, what should they focus on or what the company expects of them and how will the emloyees participace in reaching this goal. It is very important, what do the employees gain from it. The employees watch the activity, behaviour and the results of their employers. This work analyzes each personnel activity which plays a significant role in the identification of high - quality employers and it could be interesting material for human resources specialists, managers or...
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Evaluation and stimulation of small business employees
Hrubošová, Lenka ; Kala, Václav (advisor) ; Margarisová, Klára (referee)
This work describes the evaluation and stimulation of employees in small firms. Each of us in working life getting into situations where he is forced to compare and evaluate their feelings and performances from previous employment with the current work activities. This evaluation shall consist in the vast majority of the comparison of what who had, and has, and how it has been or is satisfied. And this satisfaction or dissatisfaction is a significant factor influencing the performance of each employee.
The work analyzes the current status for the selected company in terms of the effectiveness of the stimulus and the level of employee motivation tools. Emphasize practical experience using the theoretical rules of field stimulation and motivation of the employees. Through the evaluation of the results of the analysis are proposed practical recommendations and measures that lead to the improvement of personnel management of the analyzed company.
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Labour costs and benefits in the chosen organization
Nekolná, Andrea ; Šišková, Jitka (advisor) ; David, David (referee)
The diploma thesis is focused on issues of employee benefits, which are components of rewarding empoloyees. These benefits are regulated in Act No. 586/1992 Coll., the law about income tax, which regulate primarily tax issue of benefits. Employees dont have labor claim of these benefits and whether or not they will be provided is to be decided by the employer.
The theoretical part of this thesis defines basic knowledge of labour cost and labour accountancy. This part also defines basic types of benefits, their characteristics and other conditions of providing, as well as tax obligation.
There are characteristics of a chosen organization and analysis of actual portfolio of employee benefits in the practical part of the thesis. Also, there has been realized a suggestion of a new portfolio of benefits, based on questionnaire results.
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