Analýza zaměstnaneckých benefitů z účetního a daňového pohledu u vybrané obchodní společnosti

Abstract

In this thesis the issue of employee benefits was addressed. The aim of this thesis is to theoretically define the meaning, legal regulation, financing and characterize employee benefits from the perspective of accounting, tax, legal and levy regime on insurance premiums. The aim of the practical part of the thesis is to characterize and analyze employee benefits in a selected trading company XY Ltd. from the tax and accounting aspects, and then to evaluate and propose the possibilities of new employee benefits. A questionnaire survey was conducted in the selected trading company to determine the level of employee motivation and satisfaction with the selected employee benefits.