MZU Payroll Accounting

Institute of Technology and Business in České Budějovice
summer 2021
Extent and Intensity
2/3/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Taťána Hajdíková, Ph.D. (seminar tutor)
Ing. Kristina Kabourková (seminar tutor)
Guaranteed by
Ing. Taťána Hajdíková, Ph.D.
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
MZU/A7: Sat 27. 2. 8:00–9:30 D416, 9:40–11:10 D416, 11:25–12:55 D416, Sat 27. 3. 11:25–12:55 B5, 13:05–14:35 B5, Sun 11. 4. 8:00–9:30 B5, 9:40–11:10 B5, K. Kabourková
MZU/P01: Fri 16:30–18:00 N004, K. Kabourková
MZU/S01: Fri 8:00–9:30 N006, Fri 9:40–10:25 N006, K. Kabourková
Prerequisites
Are not required.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives supported by learning outcomes
The aim of the student is to acquint students with basic information from the field of labour law, pension and social insurance, health insurance and the low of income tax of individuals Graduates of the subject: - master theoretical knowledge from the field of labour law, pension and social insurance, health insurance and the low of income tax of individuals - apply their theoretical knowledge to model examples of wage calculations and payments - put together particular forms which are monthly and annualy drawn up in a company.
Learning outcomes
After passing the subject successfully, the student understands the principles of labor law. It is able to apply in the wage practice Act No. 586/1992 Coll., On income tax in later versions and legal norms, which are related to statutory social, pension and health insurance. He knows the assignments of personnel, the issue of occupational injuries and occupational diseases.
Syllabus
  • 1. Familiarization with labour legal code - personal evidence, personal data protection 2. Labour-law relations, dependent labour, differences between entrepreneurial and budgetary sphere 3. Employment relation - commencement, employment contract, probation period, changes in employment relation, rights and duties of the participants 4. Employment termination 5. Agreement on working activity and agreement to perworm work. Agency employment 6. Employment of disabled people, tasks of employers in social field 7. Individual income tax - calculation of monthly tax, discounts and tax advantages 8. Health insurance 9. Pension and social insurance 10. Payroll processing 11. Tax forms processing 12. District authority social security and insurance company forms processing 13. Coherent example
Literature
    required literature
  • Šubrt, B. a kol.: Abeceda mzdové účetní 2021, Anag, Olomouc, 2021. ISBN 978-80-7554-305-9
    recommended literature
  • zákon č. 582/1991 Sb., o organizaci a provádění sociálního zabezpečení
  • zákon č. 155/1995 Sb., o důchodovém pojištění
  • zákon č. 48/1997 Sb., o veřejném zdravotním pojištění a o změně a doplnění některých souvisejících zákonů
  • zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění v pozdějších zněních
  • zákon č. 586/1992 Sb., o daních z příjmů v pozdějších zněních
  • zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti
  • zákon č. 262/2006 Sb., zákoník práce
  • zákon č. 280/2009 Sb., daňový řád v pozdějších zněních
Forms of Teaching
Lecture
Seminar
Tutorial
Teaching Methods
Frontal Teaching
Group Teaching - Cooperation
Partner Teaching
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test1230
Preparation for Lectures13 
Preparation for Seminars, Exercises, Tutorial3920
Preparation for the Final Test2796
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion3910
Total:156156
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Exam conditions
Mid-term test is evaluated with 30 points, final test with 70 points. Grading of the course: Successful graduates of the course have to get totally at least 70 points: 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.
Language of instruction
Czech
The course is also listed under the following terms summer 2018, summer 2019, summer 2020.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vstecb.cz/course/vste/summer2021/MZU