VŠTE:MZU Payroll Accounting - Course Information
MZU Payroll Accounting
Institute of Technology and Business in České Budějovicesummer 2020
- Extent and Intensity
- 2/3/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Kristina Kabourková (lecturer)
doc. Ing. Eva Ružinská, PhD., MBA (seminar tutor) - Guaranteed by
- doc. Ing. Eva Ružinská, PhD., MBA
Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice - Timetable of Seminar Groups
- MZU/A6: Sat 7. 3. 8:00–9:30 B3, 9:40–11:10 B3, Sat 21. 3. 8:00–9:30 B2, 9:40–11:10 B2, Sat 9. 5. 8:00–9:30 A5, 9:40–11:10 A5, 11:25–12:55 A5, K. Kabourková
MZU/P01: Wed 9:40–11:10 N121, K. Kabourková
MZU/S01: Fri 9:40–11:10 N007, Fri 11:25–12:10 N007, K. Kabourková
MZU/S02: Thu 8:45–9:30 N010, Thu 9:40–11:10 N010, K. Kabourková - 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 2017, Anag, Olomouc, 2017. ISBN 978-80-7554-062-1.
- recommended literature
- 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. 155/1995 Sb., o důchodovém pojištění
- zákon č. 582/1991 Sb., o organizaci a provádění sociálního zabezpečení
- zákon č. 205/2015 Sb., zákoník prace
- zákon č. 280/2009 Sb., daňový řád v pozdějších zněních
- zákon č. 48/1997 Sb., o veřejném zdravotním pojištění a o změně a doplnění některých souvisejících zákonů v pozdějších zněních
- Forms of Teaching
- Lecture
Exercise - Teaching Methods
- Frontal Teaching
Group Teaching - Cooperation
Partner Teaching
Critical Thinking
- Student Workload
Activities Number of Hours of Study Workload Daily Study Combined Study Preparation for Lectures 13 Preparation for Seminars, Exercises, Tutorial 39 50 Preparation for the Final Test 39 96 Attendance on Lectures 26 Attendance on Seminars/Exercises/Tutorial/Excursion 39 10 Total: 156 156 - Assessment Methods and Assesment Rate
- Seminary Work 100 %
- Exam conditions
- Final test is evaluated with 100 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
- Further comments (probably available only in Czech)
- The course is taught annually.
- 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 % lessons of the subject in a semester.
- Enrolment Statistics (summer 2020, recent)
- Permalink: https://is.vstecb.cz/course/vste/summer2020/MZU