Dohody o pracích konaných mimo pracovní poměr u vybraného zaměstnavatele

Abstract

The bachelor thesis is focused on the agreements on work performed outside the employment at a selected company. The aim of the thesis is to analyze a legal regulation of this issue together with health and social insurance and taxation.

In the theoretical part of the thesis, there are the basic concepts of labour law explained as well as differences between employment and agreements on work performed outside the employment; legal regulation of contract of services and contract for work is also presented together with health and social insurance and taxation.

In the practical part, there is the analysis of contract of services and contract for work provided at the selected employer as well as employees recruitment and composition of currently working employees. Further, taxation and health and social insurance are discussed in the practice.

In the conclusion, there is theoretical knowledge based on currently valid legal regulation and results of provided analyses summarized. Advantages and disadvantages of those labour relations are described as well as the impact of supergross wage´s abolition on the final pay.