Role zaměstnaneckých benefitů v České republice

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dc.contributor.authorAndrlík, Břetislav
dc.contributor.authorBobčíková, Petra
dc.date.accessioned2019-02-22T11:24:47Z
dc.date.available2019-02-22T11:24:47Z
dc.date.issued2018
dc.description.abstract-translatedThe article deals with the issue of employee benefits under the conditions of the Czech Republic in 2018. The importance of employee benefits has increased in recent years. Current economic developments exacerbate pressure on employers to provide their employees with the benefits of getting them to secure their business or, more importantly, to keep them in employment. The article contains a summary of the TREXIMA research conducted in 2016 in this area, which dealt with the most commonly provided employee benefits in the business sphere. In this survey, it was found that employees are most likely to receive an allowance for meals, supplementary pensions and life insurance. The most difficult part of the contribution is assessing the tax impact of introducing a specific benefit for both employers and employees. This part of the article is based in particular on the Income Tax Act and the tax impact on employees and the employer is assessed separately. In conclusion, we present a comprehensive table summarizing the results of the authors' research, which provides an overview of the tax obligations for the specific benefits provided to employees on both sides. The overview table also presents the limiting factors for the specific application of employee benefits under current conditions.en
dc.format11 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 2, s. 11-24.cs
dc.identifier.doihttps://doi.org/10.24132/jbt.2018.8.2.11_24
dc.identifier.issn1805-0603
dc.identifier.urihttp://hdl.handle.net/11025/31028
dc.identifier.urihttps://drive.google.com/drive/folders/1deb4qdxr-n-gqpmmCWI6IWbWRXp3rvmu
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectzaměstnanecké benefitycs
dc.subjectdaňové podmínkycs
dc.subjectzaměstnaneccs
dc.subjectzaměstnavatelcs
dc.subject.translatedemployee benefitsen
dc.subject.translatedtax conditionsen
dc.subject.translatedemployeeen
dc.subject.translatedemployeren
dc.titleRole zaměstnaneckých benefitů v České republicecs
dc.title.alternativeThe role of employee benefits in the Czech Republicen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 2 (2018)
Číslo 2 (2018)