Vyhodnocení zaměstnaneckých benefitů ve výrobním podniku

Abstract

The aim of the thesis is the evaluation of employee benefits in the particular factory. In the theoretical part is defined the concept of providing employee benefits and their characteristics. Also, there are defined objectives of providing employee benefits and their classification according to various criteria. In this chapter are also characterized specific employee benefits focusing on the tax regime from the perspective of employer and employee. Practical part begins with the company, meeting with its activities and there are also the basic financial indicators. Then follows specification of human resources activities followed by characteristics of employee benefits. There is evaluated, which is the impact of its providing to income tax for employer. By calculating of the net salary of employee is assessed their impact on the net income of employee. The following chapter provides suggestions and recommendations on possible changes of benefit system of the company. It offers the possibility to change the way of providing some benefits and implementation of new benefits too. Other suggestion is implementation of flexible system of providing benefits - cafeteria system. In the last part of thesis is summary.