Dohody o pracích konaných mimo pracovní poměr a jejich analýza u vybraného zaměstnavatele

Abstract

The main goal of this diploma thesis is to analyze the legal regulation of agreements on work performed outside an employment relationship with a focus on their essential elements. In addition to the legal aspects of agreements on work performed outside the employment relationship, accounting and tax aspects will be elaborated. Accounting aspects are focused on accounting for agreements on work performed outside the employment relationship and also what obligations the employer have from the point of view of the accountanting. The tax aspects are focused mainly on the procedure for calculating the net remuneration. In the third chapter, agreements on work performed outside the employment relationship will be analyzed at a selected empolyer, and in the fourth chapter they will be evaluated in more detail. The diploma thesis uses mainly methods of comparison, analysis and description. The diploma thesis also mentions important amendments that affected the taxation of agreements on work performed outside the employment relationship. The diploma thesis is suitable for those who want to learn more about agreements on work performed outside the employment relationship, whether in terms of legal, accounting or tax.