Zaměstnanecké benefity a obdobná plnění z hlediska daňové výhodnosti 2024 – Beránek Petr (2024)

Did the austerity package eliminate all benefits or was it just a journalistic exaggeration? What remains of the tax-advantaged benefits (and what new ones have appeared) after incorporating all changes and considering all amendments to these changes? How to replace the benefits for employees that have ceased to be tax-advantaged? How will the benefits paid in December be assessed for January's provisions? All these questions are answered in the second edition of this publication. ***** Become an attractive employer through the benefits you provide * The book thoroughly and comprehensively addresses the issue of providing employee benefits and other similar payments outside of wages and their consequences in terms of employee income tax, employer income tax, and social and health insurance contributions for the year 2024 after the implementation of the 'austerity package'. ***** A great aid for employers in creating a portfolio of provided benefits * The interpretation includes a comparison of the advantages of individual benefits (the ratio of employer costs to the effect on the employee due to mandatory contributions - taxes and insurance) and potential tax pitfalls. It highlights which benefits have changed in terms of taxation and also discusses the transition between 2023 and 2024 - how...