MPF_AMSY ABC of Salary Systems

Faculty of Economics and Administration
Autumn 2013
Extent and Intensity
1/2/0. 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
Mon 14:35–16:15 P303
  • Timetable of Seminar Groups:
MPF_AMSY/01: Wed 9:20–11:00 S307, Z. Křížová
MPF_AMSY/02: Wed 11:05–12:45 S307, Z. Křížová
Prerequisites
! PFAMS ABC of Salary Systems
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
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 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 clearence, nontaxable parts of base.
  • 10. Termination of employment contracts.
  • 11. Employment Agency (Labour Office) and employers.
  • 12. Wage and salary structure. Assessment of job performance. Time wage, task wage and other kinds of wages.
Literature
    required literature
  • ŠUBRT, Bořivoj. Abeceda mzdové účetní. 23. aktualiz. vyd. Olomouc: ANAG, 2013, 573 s. ISBN 9788072638000. info
  • Zákoník práce 2012 : právní stav k 1. lednu 2012 : poznámky, judikatura, prováděcí předpisy (vyhlášky, nařízení vlády), vybrané vzory pracovněprávních úkonů. Edited by Jiří Kocourek. Praha: Golden Books, 2012, 603 s. ISBN 9788090507517. info
    recommended literature
  • KŘÍŽOVÁ, Zuzana. Praktikum z předmětu Abeceda mzdových systémů. 2. upravené. Brno: Masarykova univerzita, 2008, 168 pp. info
  • TOMŠÍ, Ivan. Mzdy a mzdové systémy. Vyd. 1. Praha: ASPI, 2008, 335 s. ISBN 9788073573409. info
  • KOUBEK, Josef. Personální práce v malých a středních firmách. 3., aktualiz. a rozš. vyd. Praha: Grada, 2007, 261 s. ISBN 9788024722023. info
  • Benefits and wages :OECD Indicators. Paris: OECD, 2002, 63 s. ISBN 92-64-19784-2. info
Teaching methods
lectures, 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 less then 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.
General note: Nezapisují si studenti, kteří absolvovali předmět PFAMS.
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.

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Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020.
  • Enrolment Statistics (Autumn 2013, recent)
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