Most Provided Employee Benefits from Tax Perspective in Region of South Bohemia Cover Image

Nejposkytovanější zaměstnanecké výhody z daňového pohledu zaměstnance v jihočeském kraji
Most Provided Employee Benefits from Tax Perspective in Region of South Bohemia

Author(s): Romana Píchová
Subject(s): Regional Geography, Public Finances, Fiscal Politics / Budgeting, Labour and Social Security Law
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: employee benefits; categories of benefits; types of benefits; most popular benefits; tax assessment of benefits;

Summary/Abstract: To keep their employees nowadays, it is necessary for companies to take care of them properly. It is done not just by paying them properly and timely their salaries that they deserve for the work done, but additionally, by getting them what they never get in another company. Employee benefits provided by companies for this purpose can get a good name for them in the society, but also in particular, gain a competitive advantage over other companies that do not offer their employees these benefits, and gain the respect of their employees and attract new, qualified employees. This article is focused on providing employee benefits. The first part of the paper is devoted to the characteristics of employee benefits, their classification and their way of providing. The second part is devoted to the evaluation of employee benefits by popularity with employees, and, according to the frequency of the provision by the employers in the Region of South Bohemia, their evaluation from a tax perspective for employees.

  • Issue Year: 2015
  • Issue No: 3-4
  • Page Range: 122-141
  • Page Count: 20
  • Language: Czech