B_MZU Payroll Accounting

Institute of Technology and Business in České Budějovice
summer 2026
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Marta Hortová (seminar tutor)
Ing. Martina Petrová (seminar tutor)
Ing. Veronika Šanderová, MSc., PhD. (seminar tutor)
Guaranteed by
Ing. Veronika Šanderová, MSc., PhD.
Department of Corporate Finance and Economics – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
B_MZU/K06: Sun 22. 2. 11:25–12:55 D616, Sat 28. 3. 8:00–12:30 D515, Sat 18. 4. 8:00–12:30 D515, Sat 25. 4. 8:00–9:30 D515, M. Hortová
B_MZU/P01: Wed 8:00–9:30 B1, V. Šanderová
B_MZU/S01: Thu 14:50–16:20 I316, M. Hortová
B_MZU/S02: Mon 16:30–18:00 D516, M. Hortová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
The aim is to acquaint students with basic information in the field labor law, pension and social insurance, health insurance and the Personal Income Tax Act.
Learning outcomes
Upon successful completion of the course student:
1. masters theoretical knowledge in the field of labor law, pension and social insurance, health insurance and the law on personal income tax
2. applies theoretical knowledge to model examples of calculations of wages and levies from them
3. compiles individual forms, which are produced in the company monthly or annually
4. Understands the basics of labor law 5. applies in wage practice Act No. 586/1992 Coll., On income taxes in later versions also legal norms that are related to the legal one social, pension and health insurance 6. knows the tasks of human resources, the issue of accidents at work and diseases by profession
Syllabus
  • Lectures
  • 1. Introduction to the Labor Code.
  • 2. Labor relations.
  • 3. Employment.
  • 4. Termination of employment.
  • 5. Agreements held outside the employment relationship. Agency employment.
  • 6. Employment of people with disabilities.
  • 7. Personal income tax.
  • 8. Health insurance.
  • 9. Pension and social insurance.
  • 10. Payroll processing.
  • 11. Processing of tax forms.
  • 12. Processing of forms for the District Social Security Administration a health insurance companies.
  • 13. Continuous example.
  • Seminars
  • 1. Introduction to the Labor Code - personal records, protection personal data
  • 2. Labor relations - dependent work, differences between business and budget sphere
  • 3. Employment - origin, employment contract, probationary period, changes employment, rights and obligations of participants
  • 4. Termination of employment - methods of termination of employment relationship - agreement on termination of employment, termination, termination of probation, immediate termination
  • 5. Agreements held outside the employment relationship - employment agreement activities and an agreement to carry out the work. Agency employment - characteristics, advantages and disadvantages
  • 6. Employment of people with disabilities - tasks employers in the social field
  • 7. Personal income tax - calculation of monthly tax, discounts and tax benefits
  • 8. Health insurance - calculation of monthly insurance and annual contributions
  • 9. Pension and social insurance - calculation of monthly insurance a annual levies
  • 10. Payroll processing - payroll processing for concrete example
  • 11. Processing of tax forms - elaboration of tax forms on a specific example
  • 12. Processing of forms for the District Social Security Administration a health insurance companies - according to a specific example
  • 13. Continuous example - calculation of wages, income taxes, health and social insurance + filling in the necessary forms Normal classroom equipment required. Seminars PC classroom, Pohoda software. Required literature is available in the library physically or electronically.
Literature
    required literature
  • Šubrt, B. et al. 2023 - Abeceda mzdové účetní 2023, Olomouc, Anag, ISBN 978-80-7554-380-6.
    recommended literature
  • Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění v pozdějších zněních
  • Vyhláška č. 125/1993 Sb., kterou se stanoví podmínky a sazby pojištění odpovědnosti zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání
  • Zákon č. 586/1992 Sb., o daních z příjmů v pozdějších zněních
  • Zákon č. 71/2023 Sb., o důchodovém pojištění
  • Zákon č. 187/2006 Sb., o nemocenském pojištění v pozdějších zněních
Organizační formy výuky
Lecture
Seminar
Exercise
Tutorial
Consultation
Teaching Block - seminar
Komplexní výukové metody
Frontal Teaching
Group Teaching - Competition
Group Teaching - Cooperation
Group Teaching - Collaboration
Project Teaching
Brainstorming
Partner Teaching
Critical Thinking
Individual Work– Individual or Individualized Activity
Teaching Supported by Multimedia Technologies
E-learning
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test1010
Preparation for Lectures1010
Preparation for Seminars, Exercises, Tutorial3470
Preparation for the Final Test2020
Discussion of results22
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2616
Text formatting22
Total:130130
Metody hodnocení a jejich poměr
Test – mid-term 30%
Test – final 70%
Podmínky testu
For successful completion of the course it is necessary to achieve at least 70 % of the course and final test together under the conditions specified below. In the course test, students can get up to 30 points, i.e. 30 %. In the final test, students can get up to 70 points, i.e. 70 %.
Grading for the course, i.e. points for the final test (70 - 0) + points for the course test (30 - 0): A 100 – 90, B 89.99 – 84, C 83.99 – 77, D 76.99 – 73, E 72.99 – 70, FX 69.99 – 30, F 29.99 – 0.
Students in the full-time form of study are obliged to participate in 70 % of the lessons (except for lectures). If this condition is not fulfilled, the student will automatically get “-” grade.
Language of instruction
Czech
Teacher's information
Attendance in lessons is defined in a separate internal standard of ITB (Evidence of attendance of students at ITB). It is compulsory, except of the lectures, for full-time students to attend 70 % lesson of the subject in a semester. Students with an individual study plan may take only the 100-point final test during the exam period, in agreement with the instructor. In this case, they are obliged to contact the garant (veronika.sanderova@mail.vstecb.cz) immediately after the approval of their individual study plan.In the case of face-to-face study, the continuous test will take place around 6.-7. week of teaching, specified according to the teacher's information.
  • Enrolment Statistics (recent)
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