21. 1. 2020  18:14 Vincent
Akademický informačný systém

Sylabus predmetu DOSP04_6I - Tax and Levy System in Personnel Work (MTF - SS 2018/2019)


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University: Slovak University of Technology in Bratislava
Faculty: Faculty of Materials Science and Technology in Trnava
Course unit code: DOSP04_6I
Course unit title: Tax and Levy System in Personnel Work
Mode of delivery, planned learning activities and teaching methods:
lecture2 hours weekly / 26 hours per semester of study (on-site method)
26 hours per semester of study (combined method)
seminar2 hours weekly / 26 hours per semester of study (on-site method)
26 hours per semester of study (combined method)

 
Credits allocated: 5
 
Recommended semester/trimester: Personnel Policy in Industrial Plant - master (semi-compulsory), 2. semester
Personnel Policy in Industrial Plant - master (semi-compulsory), 2. semester
Level of study: 2.
Prerequisites for registration: none
 
Assesment methods:
-- item not defined --
 
Learning outcomes of the course unit:
The student will acquire a comprehensive set of knowledge in the field of taxes and insurance in relation to personnel work. The student recognizes the responsibilities of the employer and the legislation in the field of health, social insurance and income tax from dependent activity. The student is able to compile reports for social and health insurance, including current practical calculations. The student is able to process the annual settlement of advance payments for income tax from dependent activity and to compile a tax return for personal income tax.
 
Course contents:
Definitions of labor relations.
Remuneration under the Labor Code.
Overview of legislation on public health and social insurance.
Employer's obligations towards health insurance companies. and the social insurance company.
Electronic communication of the employer with the health insurance and social insurance companies (registration, applications, withdrawals, statements, notices)
Overview of legislation on tax on income from dependent activity.
Employer's obligations after the end of the year.
Annual settlement of prepayments for income tax from dependent activity.
Processing of tax returns for personal income tax and calculation of tax liability.
Electronic communication of employer with financial administration (registration, reports, announcements).
 
Recommended or required reading:
Recommended:
Hronská, I. a kol.: Mzdy a personalistika. Žilina: Kros, 2013. 167 s. ISBN 9788096921379
Zákon č. 152/1994 Z. z. o sociálnom fonde
Zákon č. 461/2003 Z. z. o sociálnom poistení
Zákon č. 580/2004 Z. z. o zdravotnom poistení
Zákon č. 595/2003 Z.z. o dani z príjmov
Zákonník práce (Zákon č. 311/2001 Z.z. v znení neskorších predpisov

 
Language of instruction: slovak or english
 
Notes:
 
Courses evaluation:
Assessed students in total: 53

ABCDEFX
37,7 %30,2 %18,9 %7,5 %5,7 %0 %
Name of lecturer(s): prof. Ing. Dušan Baran, PhD. (examiner, lecturer, person responsible for course) - slovak
Ing. Mária Homokyová, PhD. (examiner, instructor, lecturer)
 
Last modification: 16. 11. 2017
Supervisor: prof. Ing. Dušan Baran, PhD. and programme supervisor


Last modification made by Ing. Erika Kuracinová on 11/16/2017.

Typ výstupu: