||This thesis is focused on employee benefits. Firstly I describe current tax treatment according to the Czech legislation considering both point of view of the employer and the employee. In the next part I try to identify motives of the employers to provide benefits and on the other hand their impact on the employees and their motivation. After that I mention several surveys and their results concerning the usual benefits package and its perception in the Czech Republic. In the last chapter I specify the diferent trends in providing benefits in the UK and in the USA. And I also evaluate the impact of economic downturn on employee benefits offerings, in the UK, in the USA and in the Czech Republic.