Zaměstnanecké benefity a jejich účetní a daňová specifika

Abstract

The point of bachleor’s work Employees benefits and it’s accounting and tax specifics is to define importance of employees benefits, to analyze it’s billing and taxation in a Czech tax system and to make a proposal of optimal utilization of employees benefits aimed to a company view at tax load related to the company and employees. The first part describes individual employee’s benefits. The second part is aimed to a tax behavior from company, employee and the offtake stress view. The third part shows benefits afforded in the SIEMENS s.r.o. company.