Co je Benefit in Kind (BIK)? | HR glosář | BambooHR
A non-cash perk provided to an employee, such as a company car or health cover, that may be taxable.
A benefit in kind is a reward an employee receives in a form other than salary — a company car, private medical cover, subsidised loans or accommodation, for example. Because it has monetary value, it is often subject to tax.
BIK is a powerful part of a total reward package, helping employers attract and retain talent while offering perks that individuals value highly.
Accurate valuation and reporting are essential, as the tax treatment of each benefit affects both the employee's take-home pay and the employer's obligations.
