Účetní a daňový pohled na odměňování zaměstnanců

The bachelor's thesis focuses on the employee remuneration system, specifically addressing the accounting and tax aspects of the wage issue. The work is divided into five chapters that intertwine and complement each other. The first chapter provides introductory information on labour-law relations, including employment relationship and agreements for work conducted outside the employment relationship. The subsequent chapter examines monetary payments for work performed, highlighting the most commonly provided forms of compensation of wages, salaries, or remuneration for work. The third chapter delves into the correct procedure for calculating tax liability arising from an employee's income. The final chapter of the theoretical part of the thesis thoroughly analyzes mandatory contributions to social security and public health insurance. The acquired information is then supplemented with practical examples, which serve as a conclusion to the bachelor's thesis.