Payroll accounting 2025
E-book, Czech
Payroll accounting 2025
Payroll Accounting 2025: A Practical Guide with Examples, Tables and Legislative Changes
An indispensable book for all payroll accountants, economists, HR specialists, 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 the large number of examples, tables, overviews and completed forms.
This publication is updated as of 1st January 2025 in accordance with amendments to the law. It responds to a wide range of specialist 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 explains in detail the procedure for determining individual payroll benefits, including all allowances and supplements according to the Labour Code, average earnings, holiday pay, the daily assessment base including its reduction, and sickness pay. It also covers the calculation of the amount of individual sickness and pension insurance benefits, examples relating to pension insurance record sheets, unemployment benefits and individual state social support benefits. The book's strengths also include its clear and practical handling of the given professional subject matter, using a large number of examples, tables, overviews and completed forms.
The book is intended for payroll accountants, economists, HR specialists, entrepreneurs, managers, tax advisors, and auditors, and is also an indispensable methodological and practical aid for students and trainee accountants.
Václav Vybíhal
Prof. Ing. Václav Vybíhal, CSc. is an economist, tax advisor, and above all, an expert on tax and payroll issues. He graduated from a university of economics, obtained attestation in Finance and Banking at ESC de Paris, where he also served as a visiting professor. He has completed numerous internships and study visits abroad, and has presented the results of his scientific research at international conferences in France, the USA, China, Thailand, Austria, and Slovakia. In 1998, he was appointed Professor in 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 a university in Brno and the chairman of the Doctoral Study Programme Board. He applied his many years of experience and pedagogical-didactic skills not only in teaching at universities, but also in courses and lectures for the professional public. As an expert, he worked for the Office for Supervision of Credit Unions and for the Office of the Government of the Czech Republic. He has published numerous works in the Czech Republic and abroad. He is the author of 53 monographs. For many years, he worked in the Economics working group of the Accreditation Commission of the Czech Republic. He was a long-serving examination commissioner for the Chamber of Tax Advisors of the Czech Republic and for the international certification of accountants organised by the Institute of the Union of Accountants Prague. He currently works as a professor at the Faculty of Social Sciences of the University of Ss. Cyril and Methodius in Trnava, where he is a member of the doctoral study programme board, a member of the Scientific Board of the Faculty of Social Sciences, and a member of the Scientific Board of the University of Ss. Cyril and Methodius. He is a member of the university's Council for the Quality Assessment of Study Programmes, chairman of the habilitation committee for the appointment of associate professors, and chairman of the inauguration committee for the appointment of professors. He is a member of the board of trustees of the Sophia Foundation and a member of the editorial boards of scientific journals. Show less information about the author
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