Title: Daňové aspekty zamestnaneckých benefitov na Slovensku
Other Titles: Tax conditions of employees benefits in the Slovak republic
Authors: Andrlík, Břetislav
Kováčová, Kristina
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, č. 1, roč. 8, s. 12-24.
Issue Date: 2018
Publisher: Západočeská univerzita v Plzni
Document type: článek
URI: http://hdl.handle.net/11025/31016
ISSN: 1805-0603
Keywords: zaměstnanecké výhody;daňové podmínky;zaměstnanec;employer
Keywords in different language: employee benefits;tax conditions;employee;zaměstnavatel
Abstract in different language: The article deals with the issue of employee benefits under the conditions of the Slovak Republic. The importance of employee benefits has increased very recently. Current economic developments increase the pressure on employers to provide benefits for their employees to get them for their business, or what is more important to be able to keep them. The article contains a summary of the research conducted by Grafton recruitment in this area, which looked at what benefits employees deserve and how much they actually have. In the framework of this survey, it was assessed that employees are most concerned about an extra holiday to be paid. In addition, the financial remuneration consists of end-of-year bonuses and as a rule require a service vehicle for private purposes as well. The most difficult part of the contribution is the assessment of the tax impact of introducing a specific benefit on both the employer and the employee. This part of the article is based in particular on the Income Tax Act and the tax impact on both employees and employers is assessed separately. In conclusion, a comprehensive table summarizing the results of the authors' research is presented to provide anoverview of tax obligations for specific benefits provided to employees on both sides.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 1 (2018)
Číslo 1 (2018)

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