Analýza a zhodnocení poskytování zaměstnaneckých benefitů ve vybraném státním podniku

Abstract

The diploma thesis defines the legal, accounting, tax and levy aspects related to employee benefits. The theoretical part of the work is focused on the meaning, characteristics and classification of employee benefits, including accounting, tax and levy aspects. For the purposes of the practical part of the diploma thesis, a questionnaire survey was conducted in the state enterprise XY on the topic of providing employee benefits. Based on the results of the survey, an analysis and evaluation of the provision of employee benefits in this company was performed. The conclusion of the practical part of the thesis contains recommendations concerning the area of employee benefits addressed to the state enterprise XY.