Analýza dopadu nových právních předpisů v oblasti zaměstnaneckých benefitů na platy zaměstnanců a daňové výdaje zaměstnavatelů v letech 2023 a 2024

This thesis analyses the impact of tax changes introduced in 2024 on the taxation of employee benefits. It focuses on specific categories of benefits and assesses how the legislative changes have affected their tax liability compared to the previous period, as well as the economic impact on employees and employers. The situation in 2023 and 2024 is compared on selected cases to further assess the impact of these changes and to evaluate their positive and negative effects. The first part of the thesis deals with the tax treatment of employee benefits under personal and corporate income taxation, defines different types of benefits and analyses their tax advantages. The second part examines the impact of legislative changes on selected benefits and their effect on the tax liability. The third part of the thesis includes an analysis of the impacts of legislative changes on the tax treatment of employee benefits, summarises the impacts and offers recommendations for employers, together with suggestions for the future development of employee benefit systems. The findings show that the appropriate structure of employee benefits significantly affects employees' net income, employers' tax expenditures and plays a crucial role in shaping effective human resource policies.