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Health and social insurance of self-employed
ZÁVODSKÁ, Iveta
Self-employers are subject to health and social insurance system if they run their business in the Czech Republic and comply with the conditions which are specified in this work. The fact that people can be fully or partly self-employed affects the ways of paying insurance. I have tried to to describe the system of health and social insurance in the Czech Republic together with its payers in this bachelor thesis. However, special attention is paid to self-employers as subjects to this system. Practical part of the thesis is focused on the current situation in insurance payments and advance payments of fully and partly self-employed people. It has been analysed through a self-gainful activity of a person in South Bohemia whose business consists in purchasing and selling goods, mainly electronics and computer technology. I have used his income survey provided for this purpose.
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Employment Income Taxation
JECHOVÁ, Pavlína
The primary aim of the bachelor{\crq}s thesis was to analyse the provided fringe benefits and consequent tax burden on salaries in a selected company, to analyse several financial products that are suitable for the application of fringe benefits available in the Czech Republic, to assess suitability of the selected fringe benefits in the company in terms of the stabilisation and motivation effects, and to identify whether any of the selected forms of the benefits lead to an excessive tax burden on both the employees and employer with regard to the direct tax implications. The employer ordinarily provides fringe benefits from the social fund. Appropriateness of fringe benefits for the employer and employees depends on three basic aspects: exemption of the fringe benefit from natural person income tax, inclusion of the fringe benefit in tax deductible expenses and exclusion of the fringe benefit from the basis of assessment of social security and health insurance payments. Depending on the degree of compliance with the above-mentioned requirements the individual benefits can be divided {--} in terms of tax implications {--} into three groups: optimum benefits, i.e. fringe benefits that are exempt from natural person income tax, that are not part of social security and health insurance payments assessment basis and that are tax deductible; acceptable benefits, i.e. benefits that comply with at least one of the aforesaid requirements in line with the applicable legislation; unfavourable benefits, i.e. benefits comprising all the disadvantages (yet, such benefits are frequently provided and in the end they are motivating). The most common forms of fringe benefits include meals at reduced prices, extra days of annual holiday and supplementary pension insurance. There has been a growing interest in benefits focused on wellbeing, healthy life style, leisure time and family care.
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Possibilities of full integration assessed bases and tax base of individuals
Fialová, Barbora ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This bachelor thesis deals with the integration of the tax base of individuals and bases of public health insurance and social security. The aim is to identify gaps that prevent integration and basic outline of steps leading to this unification. Thesis is developed on the basis of existing legislation. It is divided into three parts. The first chapter describes the people involved in this issue and a process of calculating individual bases at each of the bases separately. The second chapter focuses on differences between the particular systems, mainly different approach to classification of revenue into individual bases. In the third chapter I introduce arguments for and against integration. Various stages of integration from zero to full integration are described.
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Comparison of the income tax base and social insurance assessment base of employees
Mikolášová, Martina ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in these countries. In the last chapter there is comparison between the tax base and the assessment base in each country, and comparison of these two bases between all four countries. At the end of this chapter, there is a proposition of possible changes and suggestions for the Czech Republic, inspired by the tax systems of other described countries. The conclusion is, that there is a convergence of rules for calculating the income tax and social insurance assessment base and the largest differences between these two bases are in the Czech Republic.
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Comparison of personal income tax base and the assessment base of social insurance in selected countries
Sobotová, Dagmar ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.
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Interactions between income taxes and social insurance
Trávníčková, Jana ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium.
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Fiscal effects of changes in social insurance
Skrbková, Lucie ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
I have chosen the theme of social insurance for my bachelor final essay because it is a highly debated topic, and interests me because decisions and changes made in regards to social insurance impact everyone from employees, to entrepreneurs, to employers, to the state for which social insurance is paid on people's behalf, and to people without taxable income. The primary goal of this final essay is to analyze changes in revenues from social insurance, assuming variable factors which cause social insurance revenues to increase or decrease, The variable factors I will focus on include minimum wage, average wage, rate of inflation, and insurance rates. I will also mention and touch upon other factors which could influence the amount of social insurance revenues, such as demographic factors and base limits imposed for individuals. I will outline and analyze which current changes in social insurance are valid for 2009. I will search out revenues from social insurance of common budgets during the period from 1999 to 2008 and then according to this output data, I will answer the question as to why these changes were made. Finally, I will try to find the best statistics model which would sufficiently describe relationships between insurance revenues (as dependent variable) with minimum wage and average wage (as explanatory variables).
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Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget.
Hartlová, Alena ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
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International survey of state and reforms in health insurance system in member states of the European Union
Hlavenová, Veronika ; Krebs, Vojtěch (advisor) ; Kučerová, Jaroslava (referee)
This bachelor work observes present international survey of state and reforms in health insurance system in member states of the European Union. The work deals with current situation of sickness pay, maternity pay, paternity pay and financial support for caring of family member in member states of the European Union. There are introduced conditions for claim on payment, amount of payment, duration of supporting and waiting period. This is elaborated from views of employees and employers. Bigger attention is aimed for conditions in the Czech Republic a comparison with states of the European Union. I used analysis and comparison during working on this work. In conclusion, there will be showed which international experience would be appropriate to use for reform of healthy insurance in the Czech Republic.
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Komparace vyměřovacích základů na veřejné zdravotní pojištění a sociální zabezpečení u zaměstnanců
Šebková, Blanka ; Klazar, Stanislav (advisor)
Práce pojednává o problematice struktury vyměřovacích základů na veřejné zdravotní pojištění a sociální zabezpečení a především o odlišnostech, které se mezi jednotlivými vyměřovacími základy vyskytují. Cílem této práce bylo potvrdit nebo vyvrátit hypotézu znějící:"Odlišnosti ve vyměřovacích základech jsou tak nepatrné, že jejich sloučení by přineslo snížení administrativních nákladů jak na straně zaměstnavatelů tak i na straně státu." Nejprve jsem definovala základní pojmy, vymwzila struktury vyměřovacích základů na jednotlivá pojištění a za pomoci příkladů a empirické analýzy jsem analyzovala odlišnosti.
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