Daňové aspekty příspěvků zaměstnavatele na životní pojištění a penzijní zabezpečení

Abstract

The thesis deals with the issue of employer contributions to the supplementary pension and life insurance. The aim is to find out which product is more favorable to workers to let employer send his contributions whether in terms of taxation and in terms of final amount saved in 60 years. The theoretical part is focused on tax and legal aspects of these products. The first part contains an analysis of life insurance and the second chapter is focused onsupplementary pension. Practical application then consists in comparing the employer's contributions of the bank Česká spořitelna to its employees. It was found that more favorable to workers is to send the contributions to the supplementary pension. The thesis was written by the legislation in force on 1 January 2016 .