Sociální pojištění osob samostatně výdělečně činných v České republice
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Adamczyková, Nikola
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis is focused on social insurance in the Czech Republic from the perspective of self-employed persons. Social insurance consists of pension insurance, sickness insurance and state employment policy. Deeper focus is given to new system of pension insurance, which came into force on January 1st, 2013. In the next part there is analyzed social insurance of self-employed persons, their participation in insurance, their premium payments and with that associated premium rates and assessment bases. In the practical part there is then applied the calculation of premiums on several practical examples.
Description
Import 05/08/2014
Subject(s)
social insurance, self-employed person, employee, employer, pension insurance, sickness insurance, state employment policy, income, social benefit, premium, premium rate, vesting period, assessment base