Systém zaměstnaneckých výhod ve společnosti SLUŽBY MĚSTA JIHLAVY s. r. o

The objective of this thesis is to assess the current status of employee benefits in practice, and the trends emerging in this area. The thesis first focuses on the characteristics of employee benefits in general, with a view to their growing importance, characteristics of the advantages and drawbacks of a fixed versus flexible system of benefit introduction, including tax impacts from the point of view of both the employer and employee. The thesis further analyzes the situation in the area of employee benefits in the Czech Republic. The practical part of the thesis assesses an employee benefit system introduced in a purely Czech company, SLUŽBY MĚSTA JIHLAVY s.r.o., and compares developments experienced in the last few years. The level of employee satisfaction with the benefits and other options being offered by the company was also examined. The evaluation of the outcome of the analysis includes proposals for resolution of the shortcomings found in the process.