The issue of laber costs and benefits

This thesis deals with the issue of wage costs and benefits, especially their tax deductibility, relate to employees and employers as well. In the first part, a number of basic concepts are explained regarding the wage issues, calculation of the gross and net wages, statutory deductions, income tax and then posting those items. Employee benefits are divided according tax deductibility and its disputability is described. The practical part is focused on the company and the individual employee benefits, knowledge about the employees and the economic result of the company for certain periodsare analyzed. Employee satisfaction with existing benefits is taken into account on the basis of the questionnaire survey. According to the questionnaire survey, it has been found that the employees would like to get new benefits. A procedure how to establish new benefits for the employees is proposed