Specifika sociálního a zdravotního pojištění OSVČ v komparaci se zaměstnanci

Abstract

This thesis deals with analysis of social and health insurance in the Czech Republic with focus on two selected groups of payers. Selected groups are employees and self-employed persons. In the theoretical part, the differences between the payments are dealt with and there are pointed out the different obligations of these payers in terms of the stated insurance. In the practical part, these findings are applied on several examples. The ascertained results are processed with the comparison method into clearly tables and graphs, which show that higher premium is paid from employees' income. However, the overwhelming majority is paid by the employer who also assumes the obligations associated with these payments. In representative example the self-employed person paid lower premium than the employee however, these persons have the possibility to determine the assessment base, from which the insurance is calculated. Thus they can decide whether to keep more cash at the moment or to pay higher premium, which means that they will get a higher pension in the future. To finish, it cannot be concluded which one of these insurance payers has better position.