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Description
This research aims to analyse the impact that salary benefits and salary increases have on the employer, employee, and the state. The main objective of the research is to identify the preferences of each party involved. The objective is pursued by answering three main questions: What does an employee prefer: salary benefits or salary increases? What implications do these have for the employer? How is the state budget affected? To find answers to the above questions, both qualitative and quantitative methods are used. The qualitative analysis uses a questionnaire, while the quantitative method involves a case study of a company in the logistics sector. The results of this research show that employers prefer offering salary benefits instead of direct increases due to the fiscal advantages, while employees tend to strongly favour direct salary increases. The salary package must be adapted to the needs of the employee to maintain motivation and loyalty towards the employer. Thus, the study provides a perspective for future research on optimizing the current salary package in a sustainable manner for all parties involved.