Mzdové účetnictví v České Republice

The subject of the presented Bacherol Work is The Payroll Accounting in the Czech Republic. The presented thesis approaches the main principles of the payroll problems and of the Labour Code principles. The theoretical part of the Thesis deals with the different forms of labor-management relations, the duties of employer by the lay off of employees, the remuneration of employees and the extra pays. The work marginally deals with the physical person income tax problems and the social and health insurance problems. In the practical part is given an example of the pay accounting and of the individual operations accounting.