Zaměstnanecké benefity u vybraného zaměstnavatele a jejich analýza

Abstract

The thesis is focused on employee benefits provided by the selected employer. Benefits are a complementary tool to wages and rewards, serving to maintain work performance and employee satisfaction in the future or to recruit new employees. The main aim of the thesis is to analyze the benefits provided by the selected employer according to the effective legislation and their evaluation of the current provision. The diploma thesis is focused on the business sphere according to the wide range of benefits. The introductory part of the thesis defines benefits according to current legislation. In particular, they are defined according to labor law, tax legislation and legislation regulating the area of payments on insurance premiums. Furthermore, the benefits are defined according to accounting legislation and international accounting standards. In the following part there is an analysis of individual provided benefits and their impact on the total income of the employee and on the tax deductibility of costs at the employer. Based on the performed analysis, in the following chapter an evaluation of the benefits provided so far by the employer is elaborated. It ends with a proposal for changes in the provision of some benefits and a recommendation to provide a new benefit.