Účetní a daňové řešení zaměstnaneckých benefitů v kontextu novelizace právních předpisů a aktuální podnikové praxe

This thesis deals with the issue of accounting and tax solutions for employee benefits in the Czech Republic, especially in the context of the extensive amendment of legal regulations effective from January 1, 2024. The aim of the thesis is to evaluate the impacts of these legislative changes on business practice and analyze how accounting entities responded to the new rules. The theoretical part defines key concepts, the categorization of benefits and their legal framework. The practical part is based on a questionnaire survey conducted among 33 business entities. The research showed that although the amendment did not lead to a massive cancellation of benefits, it significantly increased the administrative complexity and tax risks associated with their registration. The thesis identifies critical points in the processes of monitoring exemption limits and proposes recommendations for optimizing internal systems to ensure correct taxation and compliance with legislative requirements without placing a disproportionate burden on payroll departments.