| Abstract: | In this thesis, we examine labor costs for full-time and supplementary employment of a worker. The purpose of the thesis was to present the accounting of labor costs related to the calculation of an employee's salary in these different circumstances. Legislation defines full-time work as 40 hours per week. However, an employment contract can also be concluded for part-time work, which is shorter than the full working hours set by the employer. A worker who signs a full- time employment contract may, in exceptional cases, enter into a supplementary employment contract with another employer, but only for up to 8 hours per week. The salary is the payment or amount an employee receives for work done in the previous month and consists of the basic salary, performance bonuses, allowances, and other benefits. Employees are also entitled to bonuses, such as a seniority bonus, which increases by 0.5% for each year of service. The employer also pays wage compensation in cases of worker absence, and the amount of compensation is determined by legislation or the relevant collective agreement. Additionally, the employer must reimburse the worker for work-related expenses (e.g., meal allowances, transportation costs to and from work, etc.). From the employee's gross salary, social security contributions and income tax prepayments are also calculated and paid. In the thesis, we presented three examples of payroll calculations, namely for full-time, part-time, and supplementary employment, and we also demonstrated the accounting for these calculations. Regarding the two hypotheses, which focus on the comparison of full-time, part-time, and supplementary employment, we recorded our findings. The first hypothesis, that in part-time employment the amounts of compensations, reimbursements, and holiday pay are proportional to the worker's part-time employment, was rejected, as compensations and reimbursements are paid in full, not proportionally. The second hypothesis, that in supplementary employment the amounts of compensations, reimbursements, and holiday pay are proportional to the worker's supplementary employment, was also rejected. For example, reimbursements are paid in full, while holiday pay is only paid in regular employment. |
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