Sociální pojištění osob samostatně výdělečně činných

Abstract

The aim of this thesis is to analyse social insurance of self-employed people at District Social Security Administration in Ostrava. The analysis covers only the period from 2013 to 2015 and is carried out on two groups of entrepreneurs, which are people with main and minor self-employment. In the theoretical part is outlined the historical view of the development of social security and the development of self-employed persons in the Czech Republic. In addition, the bodies involved in the field of social insurance, including the separation of self-employed persons, as well as the characteristics of the pension legislation and sickness insurance. The practical part shows how self-employed work in the district social welfare administration from the start of their business, during and afterwards in case of termination of self-employment. Documented by analyzing is the overall development of the self-employed people in district Ostrava-city and its comparison with the situation in the Czech Republic. There is also a comparison of self-employed persons according to their monthly assessment bases and by main or secondary self-employment. Attention is also paid to the development of penalties imposed by the District Social Security Administration in Ostrava for non-compliance with insurance premiums. In particular, it is a penalty and success of the Ostrava District Administration in its enforcement. In connection with this, an analysis of receivables, which the Ostrava district administration leads to the payers, is carried out.