Zdanění zaměstnaneckých benefitů

This Master’s thesis analyzes the taxation of employee benefits within the context of legislative changes introduced by the consolidation package, effective from January 1, 2024. The aim of the thesis is to evaluate the impact of the new legislation on the tax burden of both the employer and the employee and to propose an optimization strategy. The theoretical part defines the benefits and compares the legal framework before and after the implementation of the changes. The practical analysis, based on a case study of a fictitious company, demonstrated that the legislative changes paradoxically led to overall tax savings for the company, primarily due to the tax deductibility of meal costs. For the model employee, the tax burden was reduced mainly due to the more favorable taxation of zero-emission vehicles. Based on these findings, the thesis recommends optimizing meal allowances and supporting electromobility to maximize tax efficiency.