KFAMS ABC of Salary Systems

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Zuzana Křížová, Ph.D. (lecturer)
Guaranteed by
Ing. Zuzana Křížová, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable
Sun 12. 10. 12:50–16:15 S309, Sat 29. 11. 8:30–11:50 S309
Prerequisites
An optional course for students of all fields of study at faculty;
It is a follow-up to mandatory courses Financial Accounting I and II, Basics of Law.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Course ABC of Salary Systems includes information and knowledge of the fields of employee relations, salary and payroll systems, forms of wages and personal documents.
Main objectives (Course ABC of Salary Systems) can be summarised as follows:
- to acquire information and knowledge about the main elements and design of payroll system of a company.
At the end of this course, students should:
- be familiar with statutory duties of employers and emploees in the fields of health insurance, social insurance - especially allowances, and personal income taxes.
- be able to classify particular componests of wages, methods of their calculation and choose suitable employee benefits.
After the completion of this course students are going to have not only new information, but even further skill acquisition.
Syllabus
  • Topics of the course:

    1. Basic concepts of labour-law and payroll relations. Personal data and their protection.
  • 2. Remuneration – payroll and salaries, minimum wage.
  • 3. Annual holidays, obstacles to work and their payment. Calculation and application of average earnings. Payroll deductions.
  • 4. Travelling expenses of business trips.
  • 5. Health (medical) insurance - normal duties of an employer and emploees, calculation of premium amount.
  • 6. Social insurance - normal duties of an employer and emploees, calculation of premium amount, kinds of allowances.
  • 7. Sickness benefits and retirement income insurance (pension insurance).
  • 8. Personal income tax – taxable wage, tax abatements (bonification).
  • 9. Annual tax clearance, non-taxable parts of base.
  • 10. Termination of employment contracts.
  • 11. Employment Agency (Labour Bureau) and employers.
  • 12. Wage and salary structure. Assessment of job performance. Time wage, task wage and other kinds of wages.
Literature
  • KŘÍŽOVÁ, Zuzana. Praktikum z předmětu Abeceda mzdových systémů. 2. upravené. Brno: Masarykova univerzita, 2008, 168 pp. info
  • Abeceda mzdové účetní 2008. Edited by Bořivoj Šubrt. 18. vyd. Olomouc: ANAG, 2008, 534 s. ISBN 978-80-7263-438-5. info
  • KŘÍŽOVÁ, Zuzana. Praktikum z předmětu Abeceda mzdových systémů. 2007th ed. Brno: Masarykova univerzita, 2007, 252 pp. ISBN 978-80-210-4382-4. info
  • JAKUBKA, Jaroslav. Nový zákoník práce od 1.1.2007 : ve znění novely č. 585/2006 Sb. a včetně důvodové zprávy. 2. aktualiz. vyd. Olomouc: ANAG, 2007, 175 s. ISBN 9788072633661. info
  • KOUBEK, Josef. Personální práce v malých a středních firmách. 3., aktualiz. a rozš. vyd. Praha: Grada, 2007, 261 s. ISBN 9788024722023. info
  • VYBÍHAL, Václav. Zdaňování příjmů fyzických osob 2007 : praktický průvodce. 3. vyd. Praha: Grada, 2007, 216 s. ISBN 9788024720968. info
  • Benefits and wages :OECD Indicators. Paris: OECD, 2002, 63 s. ISBN 92-64-19784-2. info
  • Labour and wages. info
Assessment methods
Final assessment:
2 written tests (usually in 7th and 13th week),
a presentation and a submission of a seminar work.
This course is completed with an oral exam. The assessement consists of:
- a result of the second written test,
- a result of the assessement of the seminar work,
- assessment of an oral exam comprising of 2 answers.
Grading scheme:
A 93 – 100 % ,
B 86 – 92 % ,
C 79– 85 % ,
D 73 – 78 %,
E 66 – 72 %,
F less than 66 %
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/KFAMS