Systém odměňování zaměstnanců z účetního a daňového pohledu

Abstract

This bachelor’s thesis examines employee compensation systems from an accounting and tax perspective. The aim is to analyze the individual components of wages and their impact on an employee’s take-home pay and the employer’s costs. The theoretical section covers the legal framework, accounting treatment, and taxation of wages. The practical section includes model calculations for various income levels and a subsequent comparison. The results show that net wages are primarily influenced by taxes and social security contributions, while the employer’s costs depend mainly on gross wages.