Účetní a daňové aspekty zaměstnaneckých benefitů

Abstract

The benefit is a merit provided by employer to employee on the top of his salary.

A principle of the merit is that the income-tax even the social and health insurance is not often paid from the benefits therefore it is not so costly for employer. The addend value is much more valuable for the employees.

The thesis discusses the particular types of benefits and their opportunities provided by the employer. It is focused on the factual selected benefits, tax solution of these benefits from the employee´s and employer´s point of view. This work indicates the legislative amendments in providing of employee benefits, their development in the years 2005 – 2009 and provides practical examples of their impact.

The aim of my thesis is to compare the development of benefits in the years 2005 – 2009 which had an impact on the tax and the insurance payments.