Zdanění zaměstnaneckých benefitů

Abstract

The subject matter of this diploma thesis is to make summary of the most useful emplyee benefits and make competent constitution of employee benefits for employees and employer base on valid legal regulations.

Forepart is about straight term employee benefit and his segmentation. I included here actual legal regulations, tax point of view by employee and employer and problem of social security and health insurance. Second part describes individual employee benefits and their tax implication in detail.

My personal constitution of employee benefits base on made research is outcome of my diploma thesis and it forms a final output.