Acknowledging and Accounting for Employee Benefits

Abstract

Employee benefits are all forms of counter services granted by an entity in return to services given by the employees. This category includes only the benefits covered by the entity, not those from the state or the employee on the payroll. The employer counting and presenting all the benefits of the employees, including those provided on the basis of official programs or other official contracts between the entity and the individual employees, groups of employees or their representatives, those established on the basis of legal provisions or by contracts at the level of activity sector, through which the entities are required to contribute to national programs, as well as those resulting from unofficial practices give rise to an implicit obligation. Acknowledging and especially assessing these benefits are issues demanding special attention.