The issue of wage costs and benefits

This bachelor thesis focuses on labour costs and employee benefits. It is divided into two main parts, namely the literary part and the main part. In the literature research individual concepts resulting from these issues which are important in this field are processed. Legislation remuneration of employees, types of wages, all components of wages, payroll accounting and payroll computation is discussed step by step. Furthermore, this section deals with the concept of pay and explains the difference between wage and salary, what is salary scale and various bonuses and additional elements of pay. The conclusion of the literature reviews focuses on employee benefits. It explains what the benefits are and what their importance is as it can provide these benefits. Then the thesis explains how employee benefits and taxes are related, whether the benefits are effective and what the risks are. Finally employee benefits are classified and enumerated. In the main part the chosen company in terms of providing employee benefits in relation to tax credits to employers and the benefits for employees are characterized. Then, using a survey, what employee benefits are provided in the selected company and how the employees are satisfied with them is determined