Výdělečná činnost v Česku a její dopady na důchodové pojištění

Abstract

The main topic of this master’s thesis is economic activity in the Czechia and its impact on pension insurance. The aim of the thesis was to analyze the legal and economic aspects of pension insurance and to assess how different forms of economic activity influence the level of future old-age pensions. The theoretical part focuses on the characteristics of the social and pension insurance system, including the legislative framework and the development of the pension system. The practical part is devoted to the analysis of selected forms of economic activity through model examples that compare contribution burdens and the resulting amount of old-age pensions. The thesis also includes an expert perspective obtained through an interview and a subsequent evaluation of the results. Based on the conducted analysis, the established hypothesis was confirmed.