Zdravotní a sociální pojištění zaměstnanců a osob samostatně výdělečně činných v České republice
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The theme of the bachelor thesis is comparison of social and health insurance between self-employed persons and employees. The theoretical part deals with characteristics of self-employed persons and employees. In the next part, it also describes insurance premium system in the Czech Republic especially for these two groups of taxpayers. The last part is focused on practical examples of premium calculation of social and health insurance and compares calculation methods for self-employed persons and employees.
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Self-employed Person, Employee, Employer, Health Insurance, Social Insurance, Premium