Systém sociálního pojištění OSVČ v České republice v komparaci s vybranými zeměmi Evropy

Abstract

This master's thesis deals with an issue of a social insurance system of a self-employed persons in the Czech Republic in a comparison with selected countries of Europe.The aim of this master's thesis is to analyze and evaluate the system of the social insurance for the self-employed persons in selected countries and to compare a percentage burden of the self-employed persons based on the tax´s bases as the insurance falls broadly into a tax system. The aim is to eventually recommend the Czech Republic to some of benefits of the social insurance and the health insurance from selected countries. The theoretical part deals with the system of the social insurance for the self-employed person in the Czech Republic and the system of the social insurance for the self-employed person in the Slovak Republic and in the Swiss Confederation.The practical part includes the evaluation and the comparison of the individual social insurance schemes of the self-employed person, as it is characterized, what kind of the insurance is participated in, how it is paid and in what the amount and what benefits are provided to it. The part of the chapter is also the practical application of the calculation on the examples.