Zaměstnanecké benefity a jejich vykazování v konkrétních účetních jednotkách

This thesis addresses the issue of employee benefits, focusing in particular on their definition and their tax and accounting implications. The theoretical part provides a detailed analysis of Czech legislation valid as of 31 December 2023 and summarizes key changes effective from 1 January 2024 in connection with the so-called consolidation package. The thesis describes the tax impact of providing benefits for both employers and employees, as well as the accounting aspects under Czech legislation and international standards (IFRS), specifically IAS 19 and IAS 24. The practical part examines the provision and reporting of employee benefits in ten selected accounting entities. The aim is to compare the scope and form of benefits, the way they are recorded in financial statements, and the level of disclosure transparency. The results show that the most provided benefits include meal allowances, additional vacation days, and contributions to pension insurance. Entities reporting under IFRS presented benefits in more detail and with greater transparency than those reporting under Czech accounting standards. The thesis highlights differences in the approaches to benefit reporting.