Sociální a zdravotní pojištění osob samostatně výdělečně činných v komparaci se zaměstnanci

Abstract

The main topic of the bachelor's thesis is to clarify the issue of social and health insurance in the Czech Republic. The thesis also deals with the characteristics of employees and self-employed individuals, followed by an explanation of the calculation of insurance premiums for these payers. The advantages and disadvantages of entrepreneurship or employment are also discussed in the thesis. In the practical application of the theoretical part, the thesis compares the differences in calculations and contributions of both payers. The calculation of insurance premiums for self-employed individuals on their main and secondary activities, the application of lump-sum expenses, and calculations based on the relevant amount are presented in the thesis. In addition, the insurance premiums for employees on their main employment, contract work, and work agreement are also calculated. The bachelor's thesis mainly uses descriptive and comparative methods. Based on the calculations and the chosen same assessment basis for self-employed individuals and employees, it was found that entrepreneurs pay half as much for social insurance as employees. This also results in a lower basis for the calculation of old-age pensions.