Analýza zaměstnaneckých benefitů z právního, účetního a daňového pohledu

Abstract

This Bachelor´s thesis deals with the issue of employee benefits, specifically their significance, characteristics of selected types and description from a legal, accounting and tax perspective. Employee benefits are used not only as a motivation for employees, but also as an enticement for potential job applicants. The range of benefits is constantly expanding, so it is therefore significant for the employer to pick benefits that are important and most useful to the employees. The practical part of the Bachelor's thesis is conducted in the form of a questionnaire survey on a sample of employees, followed by a comparison between employees and employees who are also students. The research shows that these two groups do not differ significantly, but some results drew interesting conclusions. The conclusion of the thesis describes the summary of the Bachelor´s thesis and overall evaluates the results of the practical part.