Sociální a zdravotní pojištění osob samostatně výdělečně činných v návaznosti na připravované změny

Abstract

The main topic of the bachelor thesis is social and health insurance of self-employed persons in relation to the upcoming changes. The second part of the bachelor thesis focuses on the theoretical aspects of social security and, in addition, on the social insurance of self-employed persons who are engaged in their main or secondary activity. The third part focuses on the theoretical aspects of public health insurance and discusses who is self-employed, what is a trade and what are the types of trades. In the practical application, fictitious calculations for the self-employed main and secondary are presented, followed by graphs showing the evolution of how the annual social and health insurance premiums have changed. The aim of the paper is to give an overview of the changes in question, which have occurred due to the government's consolidation package that came into force on 1 January 2024.