Sociální pojištění osob samostatně výdělečně činných v České republice

Abstract

This bachelor thesis is dealing with the issue of social insurance of the self-employed in the Czech Republic. The topic is discussed from both a theoretical and a practical point of view. The theoretical part is divided into two chapters, where in the first chapter there are explained in detail concepts related to social insurance in the Czech Republic and the second chapter deals with these concepts which are focused only on the self-employed. In the practical part the theoretical knowledge is applied to various examples. The aim of this thesis is in accordance with the legal laws valid from 1. 1. 2013 to summarize the professional information concerning the issue of social insurance for self-employed people and their practical application to examples for the current year 2013 in the Czech Republic.