Zaměstanecké benefity ve vybrané společnosti

Abstract

The thesis entitled "Employee Benefits in a Selected Company" provides an evaluation of the existing system of employee benefits, which is based on the results of a questionnaire survey carried out among the employees of the relevant company. Employee benefits are characterized as a means for motivating employees and as a part of the remuneration system. The thesis examines employee benefits from the perspective of the tax and collection system, i.e. whether employee benefits are deemed a tax expense on the part of the employer and tax revenue on the part of employees. The thesis also presents a number of proposals and recommendations in the area of employee advantages provided by the employer to its employees.