Payroll Processing
- Credits: 4
- Ending: Examination
- Range: 0P + 2C
- Semester: winter
- Year: 3
- Faculty of Economic Informatics
Teachers
Included in study programs
Teaching results
Learning outcomes:
The aim of the course is to teach students to solve tasks related to payroll and personnel issues. By completing the course, the students should be able to use the basic procedures applied in the processing of payrolls. The aim of the course is to provide comprehensive knowledge and competencies that will enable students to apply this knowledge at the work of a payroll and accounting professional at different levels of management and at different job positions.
Knowledge
The graduates of the course will gain knowledge at the field of employee remuneration and payroll processing. They will acquire the basic knowledge that is necessary at the daily practice of a payroll and accounting professional, but also a financial manager who manages the company's finances. The graduates will learn the methods of managing payroll and personnel costs and get acquainted with the factors that affect their amount.
Competences
The graduates will know how to solve the assigned tasks and propose solutions in the field of payrolls. Also they will be able to express their own opinion in solving model situations, which in practice are solved by a payroll professionals. The student will develop competencies that can be used in most other professions and positions.
Skills
As part of the educational process, the student will acquire the necessary skills that will enable him to perform executive and managerial tasks related to the profession of payroll accountant in national and multinational companies as well as in various other organizations. The graduate of the course will be able not only to process the payroll, but also to manage the team that is responsible for processing payrolls in the companies or organizations. At the position of financial manager, the graduate will be able to evaluate personnel decisions and manage labor costs.
Indicative content
Establishment and termination of employment contracts. Part-time work agreements. Wage calculation. Employee and employer 's insurance and tax obligations. Calculation of holiday entitlement and holiday compensation. Employee travel allowances. Staff allowance. Compensation for sick-leave. Payroll reporting. Registration of an employee at a social insurance company and health insurance companies. Monthly and annual obligations of employers. Wage benefits. Obstacles at work. Payroll accounting, payroll deductions. Creation the social fund. Annual income tax recalculation. Payroll documentation. Documents necessary at the beginning and at the end of employment. Calculation of severance pay and severance pay. Payroll processing in software.
Support literature
1. KUBAŠČÍKOVÁ, Zuzana. Mzdová evidencia. Recenzenti: Zuzana Juhászová, Martin Čepec. 1. vydanie. Bratislava : Slovenská komora certifikovaných účtovníkov, 2021. 79 s. [4,5 AH]. APVV-16-0602. ISBN 978-80-972525-8-8.
2. KUBAŠČÍKOVÁ, Zuzana. Fiškálno-sociálna politika štátu z pohľadu zdanenia práce v podmienkach Slovenskej republiky v rokoch 1993 - 2021. Recenzenti: Miloš Tumpach, Alena Andrejovská. 1. vydanie. Žitomir : PE "Ruta", 2021. [76 s.] [3 AH]. APVV-16-0602. ISBN 978-617-581-519-9.
3. MIHÁL, J. (2019) Zákonník práce. 4. vyd. Bratislava : KO&KA, 220 s. ISBN 9788099950000.
4. MIHÁL, J. – MOTYČKOVÁ, J. (2019) Odvody. Bratislava: KO&KA. 239 s. ISBN 9788099950024.
5. MIHÁL, J. (2020) Mzdová encyklopédia 2020. Bratislava : Relia, 320 s. ISBN 9788089357048.
Syllabus
1. Establishment and termination of employment contracts. Part-time work agreements. 2. Wage calculation. Employee and employer 's insurance and tax obligations. 3. Calculation of holiday entitlement and holiday compensation. 4. Employee travel allowances. Staff allowance. 5. Compensation for sick-leave. 6. Payroll reporting. Registration of an employee at a social insurance company and health insurance companies. Monthly and annual obligations of employers. 7. Wage benefits. 8. Obstacles at work. 9. Payroll accounting, payroll deductions. 10. Creation the social fund. 11. Annual income tax recalculation. 12. Payroll documentation. Documents necessary at the beginning and at the end of employment. Calculation of severance pay and severance pay. 13. Payroll processing in software.
Requirements to complete the course
26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the continuous written essay (40 % of the overall grading)
26 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 104
Student workload
26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the continuous written essay (40 % of the overall grading)
26 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 104
Language whose command is required to complete the course
slovak
Date of approval: 11.03.2024
Date of the latest change: 15.05.2022