Systém sociálního pojištění zaměstnanců v České republice

Abstract

This thesis focuses on employee social insurance policies in Czech Republic. In the theoretical part detailed characteristics of employee social insurance system are described. The practical part aims to analyse the influence of maximum assessment base on the amount of insurance contributions to social security and contributions to the state employment policy for employees. The issue of setting the maximum assessment base has become a partially controversial topic since it came into force in Czech Republic in 2008, mainly because it concerns only a narrow circle of chosen people with above-average incomes. Maximum assessment base, a tool which is designed to fulfil principle of equivalence and partial restriction on solidarity of social system, is examined on the illustrative examples. In the illustrative examples the focus is mainly put on its influence, i.e. effective premium rate. This rate is logically lower in case of contributors with above-average incomes as opposed to the contributors with low or average incomes. The thesis also includes comparative analysis of the setting of maxium assessment base in Czech Republic and other selected states.