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Sickness insurance benefits and their specifics in the context of the Covid-19 pandemic (theretical thesis)
BAŠTÝŘOVÁ, Kristýna
The bachelor thesis focuses on the analysis of sickness benefits and their specifics in connection with the Covid-19 pandemic. The aim of the thesis is to compare the legal regulation of sickness benefits under normal conditions and during the Covid-19 pandemic. The thesis focuses on analyzing changes in the legislation of sickness insurance in response to the pandemic and assessing the impacts of these changes on employees, employers, and self-employed individuals. It is based on the Act No. 589/1992 Coll., on social security insurance and state policy on employment, Act No. 258/2000 Coll., on the protection of public health, Act No. 187/2006 Coll., on sickness insurance, and several other related laws. In the context of the Covid-19 pandemic, additional measures were continuously issued during the relevant period, which are mentioned in the thesis. The thesis exclusively contains a theoretical delineation of the topic, in which the system of sickness insurance is detailed as a key component of the social security system. This system provides financial support to insured individuals in the event of a social occurrence. The significance of sickness insurance has significantly increased in connection with the Covid-19 pandemic, as the pandemic has notably influenced the rise in the number of temporary incapacity to work cases. The pandemic prevented students from attending schools and educational facilities, leading to a large number of parents applying for sickness benefits. The thesis defines the Covid-19 disease itself and outlines the overall development of sickness insurance during the Covid-19 pandemic in the Czech Republic. In conclusion, the changes to the current legal regulations effective from January 1, 2024, in the area of sickness insurance are summarized. This bachelor's thesis can be utilized as a source of information for social workers or as study material for students in social sciences.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Tax Implications of Employee’s Benefits
Bělehrádek, Michael ; Ebnerová, Markéta (referee) ; Křížová, Zuzana (advisor)
Bachelor's thesis deals with the providing of employee's benefits in the company Ecolab Hygiene s. r. o. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of the providing of employee's benefits regards to the taxation aspect. There are elaborated a few questions and subsequently performed a survey based on analysis established knowledge. In the final part solutions are proposed whose implementation should have positive impact on the current status improvement.
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Social Security of Employees in European Union
Volná, Zuzana ; Ševečková, Jana (referee) ; Brychta, Karel (advisor)
This thesis deals with the coordination of social security systems at EU and national level. It presents basic analysis of the relevant EU legislation. The model examples show the application of relevant legislation of the European Union which relate to the situation, and mentions the context of relevant administrative duties. The last part identifies the most problematic areas and proposes some general, but also specific recommendations related to the examples.
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Risk management related to the admission of foreign workers in Czech enterprises
Karásek, Martin ; Halfarová, Jana (referee) ; Schmeidler, Karel (advisor)
The diploma thesis deals with the admission of foreign workers in Czech enterprises with a focus on social security and income tax. The analysis of the current state is devoted to a general introduction to the legal regulations according to which an employer determines the state in which he must fulfil the relevant obligations. In the proposal part, a narrower group of foreign workers is defined according to the statistical data of the selected enterprise. The proposal for effective risk management in the admission and subsequent employment of workers from the defined group is created by means of selected methods for risk identification and analysis. Brainstorming, What-If analysis, Checklist and Scoring method were used to create the proposal. The particular methods are complementary each other. Within the proposal for effective risk management, appropriate measures are proposed for each identified risks and their general financial assessment is made in the last part of the thesis.
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Development of Personal Income Tax from Dependent Activities
Válek, Lukáš ; Hradský, Pavel (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis deals with tax employment income from 2003 to present. It is not focused on tax employment income entirely, but it includes also health insurence and social security. The aim of the bachelor’s thesis is to compare progress of personal income tax from 2003 to present. It deals with individual restriction in depth. In practical part, it is applied to the person, who works on the basis of employment.
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Sociální politika v České republice
Janošková, Sára
The bachelor's thesis "Social policy in the Czech Republic" maps social policy in our country. One of the objectives of the thesis is to describe the setting of social policy, which is what it‘s based on. In the theoretical part, the concept of social policy and its basic goals are clarified. The actors who figure in it are also defined here. Furthermore, the tools, principles and functions of the given policy are defined. The practical part is divided into two larger parts. In the first of these parts, the use of tested benefits of state social support in individual regions of the Czech Republic is evaluated with the aim of finding out in which regions the benefits are used the most and thus where social problems are more frequent. The second part of the practical part is devoted to the citizens' view of the setting of social policy in the Czech Republic based on a secondary analysis of data from the European Values Study.
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Odvody sociálního pojištění OSVČ v zemích V4 ve vazbě na důchodové aspekty
Čalkovská, Helena
The diploma theses focuses on comparison of the tax burden of employees and self-employed persons in the Visegrad Four countries. For each of these countries, the health system, social security, personal income taxation and pension system is described. The findings of the theoretical part are then compared, with particular emphasis on social insurance contributions. Based on the theoretical background, model examples were constructed, showing the tax burden on the two groups enlisted, in all studied countries. Furthermore, a model calculation of the old-age pension has been developed for Czech taxpayers. The results clearly show the unfairness of the tax burden on the studied groups and the related problem of the current pension system. The conclusion provides multiple sets of recommendations, one for a more equitable setting of contributions for the self-employed improving sustainability of the pension system, another for the system itself.
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Reform of social contributions for self-employed workers: an initial analysis
Prokop, D. ; Pertold, Filip
The study analyses the impacts of a total of three variants. The government variant was presented on 11 May together with other changes under the so-called consolidation package. Researchers from PAQ and IDEA come up with an improved government variant that optimises the published proposal, and then with the ideal form of reform. The ideal PAQ + IDEA variant envisages the abolition of the flat tax and the revision of the flat expenditure. It does not worsen the position of low-income self-employed with real costs (especially artisans), while limiting the advantage of high-income self-employed with small costs. It leads to a levelling of inequalities between self-employed workers themselves and between employees and self-employed workers, reducing the incentive to false self-employment. It opens up space for reform of employee taxation (the form of which we proposed in a previous study). It helps consolidate the budget and prevents a future social crisis caused by low pensions for hundreds of thousands of self-employed workers.
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