Analýza mzdových nákladů a zaměstnaneckých benefitů ve vybrané obchodní společnosti

Abstract

This Bachelor thesis is focused on the analysis of the wages and benefits of employee benefits. Benefits are compared with the increase in wages from the point of view of tax savings. The work is divided into three parts. First teoretical is focused on the basic definition of the benefits from the perspective of the accounting legislation, the requirements of the labour relations and tax aspects of employee remuneration. In second part is the section developed in more detail the calculation of wages and the implied accounting cost associated with the remuneration for the work performed and employee benefits. In last, practical part it will be on concrete examples compared the cost of the benefits provided by the business corporations and the financial impact of the use of benefits. Subsequently, the proposed optimization for the purpose of financial savings the company or more effective motivation of employees. The aim is to analyze and optimize several years of constant bid provided by the employee benefits.