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Mzdové náklady a benefity z pohledu účetního a daňového

Authors
Publisher
Česká zemědělská univerzita v Praze
Publication Date
Keywords
  • Zaměstnanec
  • Zaměstnavatel
  • Mzda
  • Plat
  • Mzdové Náklady
  • Zaměstnanecké Benefity
  • Sociální Pojištění
  • Zdravotní Pojištění
  • Employee
  • Employer
  • Wage
  • Salary
  • Labour Costs
  • Employees Benefits
  • Social Insurance
  • Health Insurance
Disciplines
  • Economics
  • Education
  • Law

Abstract

Theoretical part of bachelor thesis, „Labour costs and staff benefits from the accountant view and the tax view, deals with the classification of various wage´s forms, then it also focuses on changes in legislation adjusting wage issue in year 2012. The practical part of the thesis proposes a model calculation of monthly salary of an average employee and deals with issues of employee benefits in selected company. Objective of this thesis is to map current possibilities of remuneration of employees and through the case study evaluate the method of using benefits in particular company. As a suitable exploration target has been selected the company which has a wider range of employees both in terms of age, education and employment status.

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