Analýza a zhodnocení zaměstnaneckých benefitů ve vybrané obchodní společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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This bachelor thesis aims to analyze and evaluate the current system of a selected business company. The first part of the thesis devotes theoretical knowledge in the field of employee benefits, ending with current developments. The following practical part addresses the tax and accounting aspects of selected employee benefits and, in accordance with current legal provisions, are outlined in specific theoretical examples. The goal was fulfilled with the help of data collection from a questionnaire survey, which was done among employees of the selected company and based on the obtained results, the hypothesis appears to be falsified, proving that the set system of employee benefits is sufficient, thereupon suggestions leading to a change in the system are recommended.
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Employee benefits, employer, employee, income tax, social fund, accounting, tax savings