Analýza zdravotního a sociálního pojištění

Abstract

The work is focused on the analysis of social and health insurance in the Czech Republic. The first part introduces the significance and role of social and health insurance, according to the law relating to this insurance. It also deals with the question of what are the possibilities and ways to optimize the amount of the premium. It explains the advantages, disadvantages and differences in employment under contracts for work and work agreement from the perspective of the employer and the employee. It also explained the obligation of solidarity levy taxes. The last chapter is devoted to a comparison and evaluation of the differences in the Czech and Slovak Republic. Example for calculating health and social insurance of employees and employers clearly shows the differences in the amount of levies in Czech and Slovak Republic.