Zaměstnanecké benefity ve vybrané obchodní korporaci

Abstract

The topic of the bachelor thesis is employee benefits in a selected business corporation. The aim of the thesis is to bring in the possibilities of employee benefits, the view of their accounting, the tax solution by the employer and the employee and the issue of social and health insurance. Next, to analyze the system of employee benefits in a selected business corporation by means of a questionnaire survey followed by suggestions for possible changes. The bachelor thesis is divided into two parts - practical and theoretical. The theoretical part is focused on the characteristics of employee benefits, their legal regulation, resources and ways of their financing. Selected examples illustrate their tax and accounting issues. In the practical part a questionnaire survey was carried out in the joint stock company MORAVIA Stamping with subsequent evaluation.