Analýza dopadů změn pojistného na sociální zabezpečení zaměstnanců na vybraného zaměstnavatele

Abstract

The diploma thesis focuses on the analysis of social insurance, specifically by legislative changes in 2019, when the waiting period was abolished and the rate of social insurance for employers was reduced. The theoretical part deals with the social insurance system in the Czech Republic and is divided into social insurance, pension insurance, health insurance and state employment policy. All these sub-components were analyzed and defined in the chapter. The next theoretical part deals with the legislative amendments to social security contributions for employees and changes since 2019. The following practical part is devoted to the analysis of the impacts of changes in insurance premiums on social security of employees on the selected employer. The analysis was performed on the basis of data provided by an unnamed company. The analysis showed that all cases can be described by a regression function. This means that they are more or less dependent on each other. The analysis was performed at the 5% level of significance and the regression and correlation method was used. The global coronavirus pandemic and its impact on morbidity, nursing, and sickness costs have been incorporated into the work to some extent.