Zaměstnanecké benefity v akciové společnosti

Abstract

This bachelor thesis deals with employee benefits, which is a payment, that an employee gets from the title of employment, but it isn´t a wage. The theoretical part is about characterization of the benefits, about juristic regulations, which manage the benefits and about tax and account aspect of selected benefits. The other part is about characterization of a company ARMATURY Group a.s., which the practical part is applied on. In this part there is a history of the company, the subject of the business, the samples of individual products and in the end a view into a profit and loss account and the financial situation of the company. The practical part is therefore concentrated on the analysis of the employee benefits in the company ARMATURY Group a.s. in a form of a questionnaire and evaluation of this investigation.