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The wage problems from the accounting and tax point of view
Indrová, Vladislava ; Procházka, David (advisor)
The main topic of my thesis is the wage problems from the accounting and tax point of view. First I summarize labour law relations and the arrangements performed outside of the employment contract. A large part of this thesis is devoted to payroll matters, namely providing and paying wages. The next chapter deals with the problems of health insurance and social insurance. The following chapter is devoted to personal income tax and fringe benefits valid until 1.1.2011. The individual chapters provide examples for better understanding. In conclusion I try to describe the methods of calculating wages. My intention is to bring the main principles of wage problems closer to the extensive area of laws and to provide easier orientation in payroll accounting and the conditions of legal regulations in the Czech Republic
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The social security system in the Czech Republic
ROUBALOVÁ, Šárka
Thesis focuses on social security system at Czech Republic, mainly on health insurance area. The aim of the thesis is to analyze healt insurance development, which projects itself into calculations of healt insurance allowances (sickness compensation, motherhood financial support and nursing compensation) and to evaluate influence of legislative changes during observed period of time (2005 {--} 2010) at these calculations. Thesis is divided into two parts, theoretical one, which describes all social security system areas as they were at year 2005 from the employee point of view and from the accounting viewpoint as well. Second part consists from five chaptures, where is gradually described choosen company {--} Southbohemian regional veterinary administration {--} profile, it´s social security obligations as an employer, calculations of healt insurance allowances and in conclusion results evaluation and legislative changes influence assesment.
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Wage problems from accounting and tax view
Malá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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