Vyhodnocení zaměstnaneckých benefitů ve výrobním podniku

Abstract

This thesis deals with the evaluation of employee benefits in selected manufacturing company in terms of tax treatment for each benefits. The theoretical part includes theoretical demarcation of employee benefits, its meaning, breakdowns, characteristic and legislation for the provision. The practical part analyzes the system of employee benefits in particular company. These benefits are assessed to tax on both the employer and to the employee. Based on the results, there are recommended proposals to improve current situation.