Payroll accounting 2022

An indispensable book for all payroll accountants, economists, HR managers, entrepreneurs, students and more! 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 1 January 2022 in accordance with amendments to the law. 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 legal instruments of the new Civil Code are also reflected in the text. 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.