Zaměstnanecké benefity

This diploma thesis focuses on the employee benefits with emphasis being put on the valid legislation and tax implications for the employer as well as the employee due to providing benefits. This work's objective is to put together proposals for improvement of the current employee benefits systems in three analysed compa-nies that have different business activities. The companies that were involved in the research are active in the areas of industry, services and agriculture. Partial objective of this work was to research the dependency between the sphere of activity and the selected characteristics. The research results show that employee benefits have a significant influence on the employees' motivation and satisfaction and that employee benefits expenses cannot be considered an inconsequential item. The research proved the hypothesis that well-informed employees judge employee benefits system generally better. All the companies were therefore recommended to eliminate the discovered problem of insufficient benefits awareness of the employees and the conditions for benefits providing. The companies were also recommended to focus in greater detail on a thorough record of expenses for each of the benefits. Other different recommendations are made to each of the analysed companies with emphasis during the recommendations' formation on the balance between the employer's notion, employees' requirements and needs and the cost optimization with regards to benefits tax advantage. For every company, there exists a unique optimal structure of the benefits regardless of the sphere of activity that has no effect during the portfolio decision-making