Vliv srážek ze mzdy na pracovní morálku zaměstnanců

The thesis deals with the influence of wage deductions on the work ethic of employees. Specifically, it examines the extent to which work ethic is affected by the presence of executions and insolvencies. The research uses a mixed research method, which includes a questionnaire survey among workers and interviews with HR and payroll accountants of four manufacturing companies. Questionnaires are used to measure the level of work ethic using the validated MWEP-SF tool, and questions on payroll deductions and fluctuations are also identified. The results of ANOVA testing show that a demonstrable influence on work ethic measured by the MWEP-SF questionnaire is found only by insolvencies. This influence is negative. The presence of executions does not significantly affect work ethic. Further analysis shows that at the level of external expressions of work ethic, there is a certain influence in the case of both types of wage deduction. Interviews with payroll accountants confirmed the time-consuming administration of payroll deductions. In the end, the possibility of follow-up research and recommendations for company management to focus on process improvement and on education support in the field of financial literacy is indicated.