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Exekuce z pohledu mzdového účetnictví
Valentová, Aneta
Diploma thesis is concerned with wage garnishment in relation to the employer. The reader is familiar with the calculation of wage garnishment in the Czech Republic and the actual legislation. The aim of this thesis is to define the most important risks relating to employee with wage garnishment and gives solutions how to make the process easier by means of research, which is focused on experience of payroll accountants and the employee of the executor’s office. It also shows weaknesses of actual Czech legislation and offers some recommendations for legislators.
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Execution on social security benefits - legal assessment
Šimůnková, Marie ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee)
This thesis deals with the execution of social security benefits. The thesis is divided into six chapters, which are broken down into subsections. It also includes an introduction and a conclusion. The first chapter describes the batch system in the Czech Republic. After defining the concept of social security benefit, the principles are described in the provision of social security benefits and the breakdown of social security benefits. Furthermore, according to the systems of social security rights defined by individual social security benefits. The second section describes the types of executions. First, it discusses the judicial enforcement. In this section we describe two methods of enforcement, which by their nature are possible in execution of social security benefits. It is a payroll deductions and receivables commandments. Other subsections devoted to execution under the Enforcement Regulations, administrative execution, tax execution and parallel execution. The third chapter discusses the execution of health insurance benefits. Herein, the benefits of which can perform execution deductions from wages and benefits that can affect seizures. Further, it discusses the deviations in the implementation of deductions of health insurance benefits from the normal procedure for making payroll deductions....
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Ekonomické a právní aspekty exekuce srážkami ze mzdy
Böhmová, Klára
The intent of this diploma thesis is to verify the efficiency of the legislation and its mechanism within the chosen type of execution of monetary compensation, with an emphasis on the economics aspects. The first part of thesis is focused on legislation, primarily on execution through deducting money from wages (wage garnishment). Futhermore, through an analysis of the unseizable amount alongside the amount of deductions from wage, calculation formula is created and calculations are demonstrated on model cases. There is an evaluation of both the viability of the methodologies and the impact of the current regulation on debtor, creditor and employer. Execution regulations via deductions from wage in the Czech Republic are compared with regulatory policies applied abroad. Legislation de lege ferenda is proposed in conclusion.
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Executory Process - Selected Issues
Svědíková, Žaneta ; Moravec, Tomáš (advisor) ; Levý, Jan (referee)
The bachelor thesis deals with selected issues of enforcement proceedings - garnishee of wages and garnishee order. Attention is mainly paid to possibilities of legal protection of the debtor and third parties at the enforcement proceedings and the situation is viewed primarily from the perspective of the employee. The thesis is composed of four chapters and each of them contains analysis of important aspects of enforcement proceedings.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Payroll accounting
Fürbachová, Helena ; Bokšová, Jiřina (advisor) ; Lišková, Vladimíra (referee)
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Payroll accounting
Himlová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
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Payroll accounting
Konopíková, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.
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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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