Daňový a odvodový systém pracovněprávních vztahů

Abstract

The goal of this thesis is to summarize issues of tax and levy system of labour-law relations. Further, it is an interception of the most important changes that happened in the beginning of 2010. It is also a description of my own proposition for changes and assessments how do employees’ incomes and deductions differentiate in individual years according to approved legislative regulations. In the theoretical part I deal with determination of physical person income tax from dependent activity and with functional experiences according to a valid legal regulations, Act n. 586/1992 Col., Taxes from Income. Another theoretical part is dedicated to social and health insurance. The practical part is focused on analyzing employees’ tax and levy system. This thesis is based on legal regulations valid for the year 2009 and 2010.