Add to ORKGThe bachelor thesis deals with differences in payroll accounting in the Czech and Slovak republic. Introductory part defines individual legislative terms in labor relations, types of working relations and ways of renumerating employees. Furthermore, the thesis deals with the issue of taxation of income of naturals persons from employment activity, construction of tax and calculation of the tax advance. In addition, it analyzes the current form of legislation on social security and public health insurance. Last but not least, the thesis deals with an example of a particular process of charging wages, taxes and social insurance. The final section shows the practical procedure for calculating net wage, costs per employee and comparison of syst...