Information sheet ECTS Syllabus
Course syllabus DOSP04_6I - Tax and Levy System in Personnel Work (MTF - SS 2018/2019)
|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:|
|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|
|-- 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.|
|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:|
|Language of instruction:||slovak or english|
|Assessed students in total: 53|
|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.