Payroll accounting 2023

An indispensable book for all payroll accountants, economists, HR professionals, entrepreneurs, students and more! It addresses the huge number of professional questions that arise in day-to-day payroll practice. The book’s strengths are its clear structure and large number of examples, tables, overviews and completed forms.
The publication is updated as of 1st January 2023 in accordance with amendments to the law. It responds to a wide range of professional questions from the field of payroll and related issues that payroll accountants and other professionals must deal with on a daily basis, with an emphasis on the spectrum of amended regulations and the incorporation of all legislative changes. It provides a detailed explanation of the procedure for determining individual payroll benefits, including all allowances and supplements under the Labour Code, average earnings, holiday pay, the daily assessment base including its reduction, and sickness pay, as well as the calculation of the amount of individual sickness and pension insurance benefits, examples relating to pension insurance records, unemployment benefits and individual state social support benefits. The legal instruments of the new Civil Code are also incorporated into the text. The book’s strengths are its clear and practical treatment of the given professional issues, with a large number of examples, tables, overviews and completed forms. The book is intended for payroll accountants, economists, HR professionals, entrepreneurs, managers, tax advisors, and auditors, and is also an indispensable methodological and practical aid for students and trainee accountants.