Zdanění zaměstnaneckých benefitů v ČR

The diploma thesis is focused on taxation of selected employee benefits in the Czech Republic. Providing of employees benefits is evaluated with respect to the tax base of the employer, the tax base of the employee and to the assessment base for the payment of social security and state employment policy contributions and for general health insurance. The diploma thesis is divided into three parts. The first chapter defines the term human capital and employee benefits, analyzes the most frequently provided employee benefits and describes the possibilities of covering. The second chapter follows up the tax and insurance aspects of selected employee benefits. In the third chapter are described the employee benefits which are provided by consulting group ASB Group and are defined suggestions how to change the system of employee benefits.