MKF_AMSY ABC of Salary Systems

Faculty of Economics and Administration
Autumn 2020
Extent and Intensity
13/0. 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 20. 11. 16:00–19:50 VT204, Fri 11. 12. 16:00–19:50 VT204, Sat 9. 1. 16:00–19:50 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 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30, only registered with preference (fields directly associated with the programme): 0/30
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.
Learning outcomes
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
  • Tématický plán přednášek:
  • 1. Základní pracovně právní a mzdové pojmy. Osobní data a jejich ochrana.
  • 2 Odměňování – mzdy a platy, mimimální mzda.
  • 3. Dovolená, překážky v práci a jejich placení. Výpočet a použití průměrného výdělku. Srážky ze mzdy.
  • 4. Cestovní náhrady při pracovních cestách.
  • 5. Zdravotní pojištění – běžné povinnosti zaměstnavatele a zaměstnanců, výpočty pojistného.
  • 6. Pojistné na sociální zabezpečení – běžné povinnosti zaměstnavatele a zaměstnanců, výpočty pojistného.
  • 7. Nemocenské a důchodové pojištění.
  • 8. Zdanění příjmů ze závislé činnosti a funkčních požitků – zdanitelná mzda, slevy na dani.
  • 9. Roční zúčtování záloh na daň, nezdanitelné části základu daně. Mzdový software.
  • 10. Skončení pracovního poměru.
  • 11. Úřad práce a zaměstnavatelé.
  • 12. Mzdový a platový systém. Hodnocení pracovní výkonnosti. Časová, úkolová a další formy mezd.
Literature
    required literature
  • Kolektiv autorů. Abeceda mzdové účetní 2019. 29. vyd. Olomouc: ANAG, 2019. 632 s. ISBN 978-80-7554-117-8-1.
  • OECD Employment Outlook 2016 dostupné z http://www.oecd.org/els/oecd-employment-outlook-19991266.htm
    recommended literature
  • KOUBEK, Josef. Řízení lidských zdrojů : základy moderní personalistiky. 5. rozšířené a doplněn. Praha: Management Press, 2015, 399 stran. ISBN 9788072612888. info
  • MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 5. vydání. Praha: Wolters Kluwer, 2019, xii, 249. ISBN 9788075983619. 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.
Information on the extent and intensity of the course: tutorial 12 hodin.
Credit evaluation note: k = 1,5.
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 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2020/MKF_AMSY