Analýza zaměstnaneckých benefitů z účetního a daňového pohledu u vybraného podnikatelského subjektu

Abstract

The aim of the bachelor thesis is to analyse employee benefits, focus on their tax, accounting, and contribution aspects, but also to perform an analysis of employee benefits in a selected business company XY, joint-stock company. The theoretical part of the thesis defines the importance and characteristics of employee benefits, there is also a detailed analysis of the types of employee benefits and their legislation or methods of provision. The bachelor's thesis also addresses the issue of employee motivation and remuneration, or the creation and drawing of a social fund. At the end of the theoretical part, selected benefits related to the COVID-19 pandemic and benefits provided in a selected business company are generally analysed. The practical part of the bachelor's thesis focuses on the analysis and evaluation of data from a questionnaire survey, which examines employee satisfaction with the employee benefits provided in a selected company. There is also a statistical evaluation of the questionnaire survey.