Sociální pojištění OSVČ a zaměstnanců v České republice v komparaci s vybranými zeměmi Evropské unie
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Vysoká škola báňská - Technická univerzita Ostrava
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This diploma thesis focuses on the comparison of social insurance of employees and self-employed persons in the Czech Republic and selected European countries. The aim of this thesis is to characterize and compare social insurance systems in Czech Republic, Slovakia and Great Britain .This work is divided into three main parts. The social insurance system of the Czech Republic is characterized in the first chapter. Social insurance in Slovakia and in Great Britain is described in the second chapter. The last chapter is a practical part. This chapter covers the calculation of social insurance payments, the calculation of sickness and retirement pensions.
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Social insurance, assessment base, self-employed person, employee, insurance rates, sickness insurance, pension insurance, taxpayers, state employment policy, Czech Republic, Slovakia, Great Britain