Sociální pojištění zaměstnanců a osob samostatně výdělečně činných v České republice

Abstract

This bachelor thesis deals with the topic of social insurance with main focus being the contribution of employed and self-employed persons into this compulsory segment of the Czech social security system. The work points out the main changes which came into effect on the 1st of January, 2014. The first chapter generally characterizes the programme of social security with its individual subsystems, that is the pension insurance, health insurance, state subsidy of the employment policy and social benefits, which are claimable under certain circumstances. The second chapter, which combines theory with practice analyzes the ratepayers of social insurance as well as their rights and duties derived from this chapter. Furthermore, this chapter comprises case studies of individual ratepayers. The closing, strictly practical chapter attends to a coherent example of a calculation of social insurance for both employed and self-employed persons resulting in final comparison of social costs of both subjects.