Sociální a zdravotní pojištění zaměstnanců a osob samostatně výdělečně činných v České republice

Abstract

This Bachelor Study is focused on social and health care insurance payments of self-employed persons and employees. Every person is affected by the social and health care insurance system in any stage of their lives, therefore it is highly beneficial to be informed on its functions. Social insurance is designed to support a person in case of incident which may occur to anyone at any time. Health care insurance system is based on the same principles, necessary health care is covered and paid in the extent defined by law. This Study is divided in three main chapters, two theoretical, one practical. Theory chapters define elementary terms related to the matter of the Study and summarize social and health care instance systems of self-employed persons and of employees. The practical chapter includes a sample case of a self-employed hairdresser operating on a business licence who considers being employed instead of running her own business. Calculations of social and health care instance payments are made as well as sick pay in case of short-term sick leave, and maternity pay with both self-employed persons and employees. Calculation of net salary is included too. Self-employed persons face a great dilemma when deciding the sum of their insurance as it defines the sum of their future retirement pension. The practical chapter proves there are more benefits of being employed compared to being self-employed. This Study is based on standard, mostly positive economic methodology. Used methods include analysis, comparison, study of legislation de lege lata, and synthesis.