Employee Benefits a Slovak-Hungarian Comparison

József Poór () and Zsuzsanna Szeiner ()
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József Poór: J. Selye University
Zsuzsanna Szeiner: J. Selye University

from Óbuda University, Keleti Faculty of Business and Management

Abstract: The aim of this study is to compare Hungary and the Slovak Republic in terms of employee benefits in practice. The study provides a brief introduction to both the fixed and flexible forms of employee benefit systems as well as to their legal environment. Our empirical conclusions are based on the results of a survey conducted among 420 Hungarian and 126 Slovakian employers in the year 2013. In the course of our investigation we studied the practice of fixed and flexible benefits in compared countries, as well as the organisational specifics of cafeteria system usage. Topical issue of the study is the way of operating a cafeteria system at today´s rapidly changing environment and that´s impact to the financial framework of cafeteria systems. Above all we´ve investigated the probable future of benefit systems by seeking the willingness of employers with no experience to launch cafeteria. The findings of the study suggest that the different tax regimes are responsible for the major employer-related differences in the ways in which the two countries provide benefits in kind – that is, non-financial benefits to their employees.

Keywords: Employee benefits; Cafeteria plan; Taxation; Comparison; Hungary and Slovakia (search for similar items in EconPapers)
Date: 2015
ISBN: 9786155460470
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