Výdělečná činnost ve starobním důchodě

Abstract

The aim of this thesis titled Generation Income during Retirement Years is to analyze concurrence of an old age pension with an income from work. The first part deals with the issue of the pension system in Czech Republic and the current pension reform, the second part focuses on the characterization of the income tax from business and the other self-employment. The third part is a reference to the current problem of abolition of tax payer‘s deduction for working pensioners. For the analysis an entrepreneur who begins to address the issue of retirement was chosen. The retirement age, the time of insurance and supposed calculated pension were set according to the available information. Based on these calculations an advise has been made to the entrepreneurs to apply for a pension two years after reaching retirement age; and to continue gainful activity which can be performed in parallel with earning a pension without restrictions.