Srovnání sociálního pojištění v České republice a ve vybraných zemích

Abstract

The master‘s thesis is focused on comparison of social insurance in the Czech republic and in the selected countries. In the theoretical part there is in detail analyzed the system of social insurance in the Czech Republic, which consists of pension insurance, sickness insurance, contribution to the state employment policy and health insurance. There is also a characteristic of the pension reform. The master‘s thesis is also analyzed social security system in Germany and the United Kingdom of Great Britain and Northern Ireland, in particular, its characteristics, the taxpayers, the rates and charges of the premiums. In the practical part there are described the taxpayers, the assessment base, rates and advances on social insurance in the Czech Republic. There is also comparision of the social insurance in the Czech Republic, Germany and the United Kingdom of Great Britain and Northern Ireland. It analyzes the shortcomings of the social insurance system in the Czech Republic and possibilities for solution.