Analýza zaměstnaneckých benefitů v podnikatelském sektoru

Abstract

The bachelor thesis deals with the issue of employee benefits and their solution from the accounting and tax point of view. A well-chosen structure of employee benefits in the company is one of the most important means for successful human resource management and sufficient employee motivation. The second chapter of the thesis deals with the importance, classification and selection of the system of employee benefits. The third chapter presents the tax and accounting aspects of the selected employee benefits together with their definition according to the tax laws of the employee and the employer. The practical application of the three most widely used benefits is discussed in the fourth chapter, which highlights possible complications in providing them.