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Impact of taxation on various forms of employee remuneration
Tykvartová, Romana ; Slintáková, Barbora (advisor) ; Zídková, Hana (referee)
The aim of this thesis is to analyze the tax effects of various forms of remuneration, with a focus on employee benefits. The thesis is structured into three chapters. In the first chapter there is a definition of labor law relationship, it's participants, rewards and demands that are placed on them. An extensive part describes employee benefits, it's legislative regulation, classification and trends in this area. The second chapter describes taxation of income from employment and compulsory contributions to social and health insurance systems. There is also a description of tax and contribution liability of employee benefits. The third chapter attends to the description of employee benefits in ČSOB Pojišťovna, a.s. and analyses the impact of replacement these employee benefits with monetary income by employees with different level and structure of total gross income. This replacement reduces the total net income by all employees and the specific impact depends on the factors that affect the tax burden. It is influenced by various structural elements of tax or insurance and the rations of income to which they are applied (ie exemption or taxation).
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System of emloyee benefits in the company SLUŽBY MĚSTA JIHLAVY s.r.o.
Oberreiterová, Martina ; Šikýř, Martin (advisor) ; Hodková, Hana (referee)
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.
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