Payroll accounting 2024
An indispensable book for all payroll accountants, economists, HR professionals, entrepreneurs, students and others.
It addresses a huge number of technical questions that payroll practice asks on a daily basis. The strength of the book is its clear presentation and a large number of examples, tables, overviews and completed forms.
The publication is updated as of January 1, 2024 in accordance with amendments to the laws. It responds to a wide range of professional issues in the field of payroll and related issues that payroll accountants and other professionals have to deal with on a daily basis, with an emphasis on the spectrum of amended regulations and the incorporation of all legislative changes. The procedure for determining individual wage payments, including all compensation and allowances under the Labour Code, is explained in detail, average earnings, holiday pay, the daily assessment base, including its reduction, compensation for illness, calculation of the amount of individual sickness and pension insurance benefits, examples relating to pension record sheets, unemployment benefits and individual state social assistance benefits. The strength of the book is also the clear and practical treatment of the given professional issues using a large number of examples, tables, overviews and filled-in forms. The book is intended for payroll accountants, economists, HR, entrepreneurs, managers, tax advisors, auditors and is also an indispensable methodological and practical aid for students and accounting trainees.
They wrote about the book:
One of the main benefits of the book is its clear presentation, which allows for easy understanding of even complex technical issues. The authors do not limit themselves to theoretical explanations, but in the book you will also find a rich number of practical examples, tables, overviews and completed forms that facilitate the application of the acquired knowledge in practice. The authors focus on a wide range of topics, including determining wage payments, compensations and surcharges according to applicable legislation, calculation of sickness and pension insurance benefits, pension record sheets, unemployment benefits and others. Another advantage of the book is its practical and understandable treatment of complex professional topics, which is complemented by numerous examples and practical demonstrations. This publication is an ideal aid not only for professionals in the field of payroll accounting, but also for managers, tax advisors, auditors and all others interested in the correct and effective solution of payroll issues.
- Reader review: www.lacultura.cz
Václav Vybíhal
Prof. Ing. Vaclav Vybihal, CSc. is an economist, tax advisor and, above all, an expert in tax and payroll issues. He graduated from a university with a degree in economics and achieved a certification in Finance and Banking at ESC de Paris, where he also worked as a visiting professor. He completed numerous internships and study stays abroad, presented the results of his scientific research at international conferences in France, in the USA, in China, in Thailand, in Austria and Slovakia. In 1998, he was appointed professor of Finance by the President of the Czech Republic, Václav Havel. For almost 11 years, he was the head of the Institute of Accounting and Taxation at the University of Brno and the chairman of the Doctoral Study Board. He applied his many years of experience and pedagogical and didactic skills not only in teaching at universities, but also in courses and lectures for the professional public. He worked as an expert for the Office for the Supervision of Credit Unions and for the Office of the Government of the Czech Republic. He published numerous works in the Czech Republic and abroad. He is the author of 49 monographs. For many years he worked in the Economics working group of the Accreditation Commission of the Czech Republic. He has been involved for a long time as an examiner within the Chamber of Tax Advisors of the Czech Republic and within the international certification of accountants organized by the Institute of the Association of Accountants in Prague. He currently works as a professor at the Faculty of Social Sciences of the University of St. Cyril and Methodius University in Trnava, where he is a member of the subject council of the doctoral study program, a member of the Scientific Council of the Faculty of Social Sciences and a member of the Scientific Council of the University of St. Cyril and Methodius. He is a member of the University Council for the Evaluation of the Quality of Study Programs, the chairman of the habilitation committee for the appointment of associate professor, and the chairman of the inaugural committee for the appointment of professor. He is a member of the board of directors of the Sophia Foundation and a member of the editorial boards of scientific journals.
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| Code: | EK51308 |
| Manufacturer information |
Grada Publishing a.s., U Průhonu 22, Praha 7, 17000 Česká republika, 220 386 401 [email protected] 
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