ESF:MKF_AMSY ABC of Salary Systems - Course Information

MKF_AMSY ABC of Salary Systems

Extent and Intensity

0/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Zuzana Křížová, Ph.D. (lecturer)
Ing. Zuzana Křížová, Ph.D. (seminar tutor)

Guaranteed by

Ing. Zuzana Křížová, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration

Timetable

Fri 7. 10. 16:20–19:35 P103, Fri 4. 11. 16:20–19:35 VT204, Fri 2. 12. 16:20–19:35 VT204

Prerequisites

An optional course for students of all fields of study at the faculty;
It is a follow-up to mandatory courses Financial Accounting I and II, Basics of Law.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 0/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48

fields of study / plans the course is directly associated with

there are 17 fields of study the course is directly associated with, display

Course objectives

Main objectives of the course(ABC of Salary Systems) can be summarised as follows:
- to aquire information and knowledge about the main elements and design of the 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 components 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

required literature
• Kolektiv autorů. Abeceda mzdové účetní 2016. Olomouc: ANAG, 624 s. ISBN 978-80-7263-990-8.
• OECD Employment Outlook 2014. dostupné z: http://www.oecd.org/els/emp/oecd-employment-outlook-19991266.htm
• KOUBEK, Josef. Řízení lidských zdrojů : základy moderní personalistiky. 5. rozšířené a doplněn. Praha: Management Press, 2015, 399 stran. ISBN 9788072612888. info

recommended literature
• MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 3., aktualiz. a rozš. vyd. Praha: Wolters Kluwer Česká republika, 2013, 199 s. ISBN 9788074780004. info

Teaching methods

lectures and seminars, homework - preparation of seminar work

Assessment methods

The 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 final assessment consists of:
- a result of the second written test,
- a result of the assessment of the seminar work,
- an assessement of an oral part comprising of two answers.
Grading scheme:
A 92 – 100 % D 68 – 75 % B 84 – 91 % E 60 – 67% C 76– 83 % F méně než 60 %

Submission of a semester paper referred to as a POT. Written test. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,5.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

Listed among pre-requisites of other courses

• MKF_ICTU ICT in accounting
  (!MPF_AMSY || !MKF_AMSY) && (!MPF_USPC || !MKF_USPC) && forma(K)  
• MPF_ICTU ICT in accounting
  (!MPF_AMSY || !MKF_AMSY) && (!MPF_USPC || !MKF_USPC)  

• Enrolment Statistics (Autumn 2016, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2016/MKF_AMSY