The thesis deals with the issues of payroll accounting from both an accounting and tax perspective. The thesis focuses on the relations between employees and employers, the calculation of employees' net salaries and the obligations of employers towards employees and third parties. The theoretical background is supported by accounting tables, calculations, schemas and court judgements. Among other things, the work aims to capture practical situations that may occur in payroll accounting. The... zobrazit celý abstraktThe thesis deals with the issues of payroll accounting from both an accounting and tax perspective. The thesis focuses on the relations between employees and employers, the calculation of employees' net salaries and the obligations of employers towards employees and third parties. The theoretical background is supported by accounting tables, calculations, schemas and court judgements. Among other things, the work aims to capture practical situations that may occur in payroll accounting. The final chapter of the thesis is dedicated to changes caused by the so-called consolidation package and its impact on employees and employers in salaries. The examined changes are presented in an illustrative example, which shows that quantitatively, employees are more affected. |