Sociální a zdravotní pojištění OSVČ

Abstract

Work focuses on social and healt insurance for sole entrepreneurs. In the theoretical section, I focus on the social insurance system, the following definitions for the social security insurance, which is composed of pension insurance and state employment policy, sick insurence which is for sole entrepreneurs and voluntary health insurance. An important part of theoretical foundations of the assessment of the premium contributions of selected sole entrepreneurs. The calculations then analyze the evolution rates in selected years 2008 to 2011, and also focus on the assessment of basis.