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The wage problems from the accounting and tax point of view
Indrová, Vladislava ; Procházka, David (advisor)
The main topic of my thesis is the wage problems from the accounting and tax point of view. First I summarize labour law relations and the arrangements performed outside of the employment contract. A large part of this thesis is devoted to payroll matters, namely providing and paying wages. The next chapter deals with the problems of health insurance and social insurance. The following chapter is devoted to personal income tax and fringe benefits valid until 1.1.2011. The individual chapters provide examples for better understanding. In conclusion I try to describe the methods of calculating wages. My intention is to bring the main principles of wage problems closer to the extensive area of laws and to provide easier orientation in payroll accounting and the conditions of legal regulations in the Czech Republic
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Social insurance of employees and the self-employed
Krahulíková, Martina ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with social insurance of employees and the self-employed. The aim of this thesis is to describe the basic elements of the social insurance system in the Czech Republic and a position, which employees and the self-employed take in this system and to summarize, in which points the system of social insurance is the same for both groups of insured persones and on the contrary where we can find the main differences. The thesis is divided into five chapters. The first chapter defines a term "social insurance", its development and the sources of law and describes the individual parts of this system -- sickness, pension and health insurance systems. The second chapter is concerned with employees and with their position in all these social insurance systems.The third chapter has the same content as the second one, but deals with the self-employed. The next chapter describes the social insurance system for a person, who performs both activities -- self-employment and also occupation. The last chapter contains a comparison of social insurance of employees and the self-employed.
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Payroll accounting
Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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Factors affecting the tax burden on entrepreneur
Kaftanová, Barbora ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.
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Interactions between personal income taxes and social insurance
Šatrová, Anna ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The subject of the thesis "Interactions between personal income taxes and social insurance" is to determine the links between these taxes. The firs chapter explains the basic concepts, describes the tax system in the Czech republic and briefly the history of the personal income tax and social insurance. Another chapter is devoted to personal income tax and links to insurance, the third chapter focuses on the social insurance and links to personal income tax. The fourth chapter describes the changes in taxes and insurance from 1st January 2011. Brief summary of links is carried out in the fifth chapter, the next and final chapter compares the tax and social insurance in other countries.
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The Influence of Changes in the Social Insurance Structure on Social Incomes of the Czech Inhabitants
HANSELOVÁ, Dagmar
The principal aim of the thesis is to chart the development of social insurance in the Czech Republic and the sub-goal is to evaluate the influence of changes in the social insurance on social incomes of the Czechs. The practical part is at first focused on the development and changes of the social insurance in a social security insurance, sickness and retirement insurance from 2005 till now. Then there is a description of the development of social incomes in the Czech Republic from 2005 till 2009 followed by a comparison of social incomes with full incomes of the Czech inhabitants. Subsequently, a comparison of the social benefits with the disposable income in the Czech Republic and the European Union is done. In conclusion, there is an evaluation of the effectiveness of the changes in the social insurance system connected with the social incomes of the Czech inhabitants.
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The Reform of Public Service in the Social Sector
TEJNOR, Libor
Social sector is an integral part of public service in any society. In each state, a contemporary system of institutions and organizations has gradually evolved in social administration, and the institutions are more or less interrelated and complement each other, or they compete. Although contemporary systems in various European countries differ from each other, they have common roots in the European social doctrine. It is based on the principles of human right of dignity, freedom, solidarity and participation in democratic governance. Within the transformation of the social security system to the system of social protection of citizens in the early 1990{\crq}s, and in accordance with a scenario of social reforms, work began on the creation of three interrelated and relatively independent systems {--} the systems of social insurance, state social support, and social assistance. What is substantial for this system to function properly is the relationship between the Ministry of Labour and Social Affairs, as the highest umbrella body that manages, directs methodically and controls the administration performance in a relevant sector (insurance, support or care) and all the other subsidiary bodies of the entire social security system involved in covering a given agenda. For that reason, it was also necessary to establish necessary institutions and institutes for the purpose of fulfilling the objectives. The objective of this paper is to map the valid legislation related to public service in the social sector, to analyze any changes in the legislation related to public service in the social sector and to define the advantages and disadvantages of these legislative changes. The method of analysis of secondary sources and the content analysis of data covering the public service in the social sector were chosen for the practical part of this paper. An analysis, a synthesis and a comparison were made of documents from the sectors of public service, social security, insurance, state social support, and social care with emphasis laid on the legislation related to the reform of public service in the social sector. The results have shown that the current form of the public service in the social sector encompassed, through legislative changes, all the needs of citizens to the maximum possible extent. The reform measures have also led to improvements in the accessibility of institutions for citizens and, thanks to powers delegated to the municipalities with extended powers, institutions are more accessible. However, the results point to certain drawbacks brought about by the social reform; these drawbacks must be removed trough legislative changes in the course of the ongoing reform.
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Why People Decide for the Premature Retirement
BUMANOVÁ, Markéta
This document deals with present claims to pension payment and to amount of recognized payment, as well. It is divided into two parts {--} theoretical and practical. The theoretical part describes shortly the constitution of the social state and its incomes policy. It goes on from the formation of the social security to the formation of the modern pension systems. This document outlines history of the establishment of the pension insurance in The Czech Republic since 1918. It describes trend and changes in the sphere of the claims and amounts of the pension payments. It includes newly the nominated reforms of the pensions that have been accepted partly and that shall be valid from 1st of January, 2010. Practical part includes the field research via questionnaire. Respondents (clients of the District administration of the social security in České Budějovice who inform themselves or who ask for the premature old age pension) answer the questions concerning their motives that result in applying for the claim. Practical part shows clients´ motivation that entail the retirement before the legitimate claim for the pension payment comes on.
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