Účetní a daňové aspekty zaměstnaneckých benefitů pro pedagogické pracovníky a FKSP ve státní mateřské škole

This bachelor thesis deals with accounting and tax aspects of employee benefits and the use of the cultural and social needs fund (FKSP) in a state preschool. The aim of the thesis is to analyse the legislative framework, accounting representations and tax implications of selected benefits and to evaluate their use in practice. The theoretical part is devoted to the definition of the public sector, contributory organizations and the distribution of selected employee benefits. Attention is also focused on the FKSP, its legal regulation, creation and management of the fund. This is followed by a description of the accounting treatment under Czech legislation and an assessment of the tax implications for employers and employees. The practical part focuses on the analysis of the management of the FKSP in a selected state preschool, including the benefits provided. Finally, problems related to the use of the fund are discussed and possible measures for improvement are proposed. The work can be used as a basis for the development of the budget and internal guidelines for the FKSP and proves that, with economical use of funds, the entire staff collective can be effectively supported despite budget constraints.