Selected Specifics of Payroll Accounting as a Consequence of Legislative Changes

The thesis is focused on the changes in wage accounting in response to changes of Czech legal standards. Information obtained through interviews with an accountant of the chosen organization Head Sport s. r. o. is used for analysis. Problematic sections are consulted with payroll accountant of EPLAN spol. s r.o. Firstly, labour relations, different forms of remuneration, vacation, home office, contributions to public health insurance, social insurance and other substantial theory are analysed. The practical part describes the effect of legislative changes in the area of selected specifics of wage accounting. At the same time, it evaluates the suitability and usability of software in the field of payroll accounting for needs of the entity as a result of the application of legislative changes. Emphasis is also placed on newly created forms or applications. Finally, there is an evaluation of the impact of legislative changes on selected specifics of payroll accounting and the usability of existing payroll accounting software following the application of legislative changes