Dohody o pracích konaných mimo pracovní poměr

Abstract

The thesis deals with the issue of agreements on work performed outside the employment relationship. The theoretical part is focused on the characteristics and formalities of the agreements on work performance and the agreements on work activity. Next subchapters are devoted to the taxation of individual agreements on work performed outside the employment relationship and to the conditions which established participation in social and health insurance. The practical part is focused on characteristic of the company Lear Corporation Czech Republic Ltd., on the process of employment agreements on work performed outside the employment relationship in this company, on the examples on optimization of revenue from the agreement on work performance in the selected business companies, on the examples of tax withholding taxes and form of monthly advance tax, and on the continuous example of filling out tax returns. The aim of the thesis is to describe the theoretical aspects of agreements on work performance outside the employment relationship, to analyse the company agreements, to practically apply usage agreements with examples and finally evaluate the use of agreements on work performed outside the employment relationship.