Fringe benefits in the form of share-options-employment programs

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907710" target="_blank" >RIV/62156489:43110/15:43907710 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Fringe benefits in the form of share-options-employment programs

Popis výsledku v původním jazyce

A fringe (employee) benefit can be identified both as the fulfilment of the employer in the favor of the employee beyond the law; and extra working or non-working conditions, which are created and provided by employer voluntarily. Fringe benefits shouldbe addressed by the interplay of the interests of employees and personnel managers using the knowledge of tax and insurance (social security contributions) issues, as some of the fringe benefits are in an advantage in case of tax and social security contributions. Further, it is proved that the by-product of providing fringe benefits is increased staff loyalty to the organization. This article will be focused on the fringe benefit in the form of share-options-employment programs, which belong to less frequent in the Czech Republic. With regard to this area is firstly outlined historical development of this form of benefit, secondly is defined the moment of establishment of tax obligation and then is analyzed and explained the method of

Název v anglickém jazyce

Fringe benefits in the form of share-options-employment programs

Popis výsledku anglicky

A fringe (employee) benefit can be identified both as the fulfilment of the employer in the favor of the employee beyond the law; and extra working or non-working conditions, which are created and provided by employer voluntarily. Fringe benefits shouldbe addressed by the interplay of the interests of employees and personnel managers using the knowledge of tax and insurance (social security contributions) issues, as some of the fringe benefits are in an advantage in case of tax and social security contributions. Further, it is proved that the by-product of providing fringe benefits is increased staff loyalty to the organization. This article will be focused on the fringe benefit in the form of share-options-employment programs, which belong to less frequent in the Czech Republic. With regard to this area is firstly outlined historical development of this form of benefit, secondly is defined the moment of establishment of tax obligation and then is analyzed and explained the method of

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-342-4

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

647-655

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

5. 3. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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