Analýza a zhodnocení poskytování zaměstnaneckých benefitů ve vybrané obchodní společnosti

Abstract

The topic of the thesis is the analysis and evaluation of the provision of employee benefits in a selected business company. In the theoretical part, the basic characteristic and importance of employee benefits are presented, including legal regulations, methods of division, tax benefits, systems of providing benefits and sources of financing benefits. Furthermore, the most frequently provided benefits are characterised and then analysed from the perspective of income tax and social security and health insurance. In the practical part, an analysis and evaluation of the employee benefits system implemented in a selected business company is carried out on the basis of a questionnaire survey and recommendations for improvement in this area are proposed.