Nemocenské pojištění zaměstnanců a osob samostatně výdělečně činných

Abstract

The subject of the bachelor thesis is the comparison of social insurance of self-employed persons with employees. More specifically, the work focuses on health insurance benefits of these two groups. The individual chapters explain in general the concept of social insurance, self-employed person, employee, social security institution, health insurance benefits system of the Czech Republic. The aim of the bachelor thesis is a demonstration of calculations, practical application and analysis of methods of calculating selected sickness benefits for selected groups of taxpayers with minimum, average and above-average income and comparison of sickness benefits between the above-mentioned subjects and evaluation of the best option with partial recommendation for disadvantaged party. Methods of analysis, synthesis, comparison, description and observation were used in the processing. This bachelor thesis is based on the legal status as of 1.1. 2022.