Daňové souvislosti životního pojištění a penzijního připojištění (doplňkového penzijního pojištění)

The bachelor thesis deals with employee benefits, mainly as a contribution from the employer to the employee to his/her private life insurance and pension insurance and the impact that this has on tax from the viewpoint of the employee and the employer. The practical part introduces three models, which, based on the differing amounts of the contribution of the employer towards the pension insurance, compare how much money the employee must add in order to achieve the planned standard of living at the time he/she retires. It also gives a comparison of an increase in the wage in the form of financial income and an increase in the wage in the form of a contribution towards the pension insurance, i.e. not as part of the actual wage but in the form of savings withdrawable upon the reaching retirement age. The comparison also outlines how much the employee costs the employer, the net income of the employee and the payments to the state budget (i.e. social and health insurance). The findings reveal how to optimize the employee’s tax base in connection with his/her retirement pension