The diploma thesis is focused on issues of employee benefits, which are components of rewarding empoloyees. These benefits are regulated in Act No. 586/1992 Coll., the law about income tax, which regulate primarily tax issue of benefits. Employees dont have labor claim of these benefits and whether or not they will be provided is to be decided by the employer.
The theoretical part of this thesis defines basic knowledge of labour cost and labour accountancy. This part also defines basic types of benefits, their characteristics and other conditions of providing, as well as tax obligation.
There are characteristics of a chosen organization and analysis of actual portfolio of employee benefits in the practical part of the thesis. Also, there has been realized a suggestion of a new portfolio of benefits, based on questionnaire results.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259224 |
| Date | January 2016 |
| Creators | Nekolná, Andrea |
| Contributors | Šišková, Jitka, David, David |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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