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Difference of income and expenditure of social security in the regions of the Czech Republic
Schwarzová, Anna ; Maaytová, Alena (advisor) ; Gajdošová, Eva (referee)
Social security is in the Czech Republic the main instrument of social policy. It serves to improve the social situation of the population. It works as a support socially disadvantaged individuals in the form of social benefits. On the other hand, the state introduced a social insurance system, which consists of health and pension insurance and the contribution to the state employment policy, which are collectively referred to as social security premiums. The social insurance system is partly used for financing state social benefits. This work is based on analysis of social security, social benefits analysis, subsequent comparison and finding out a relationship or dependency between these systems. Systems are closely connected, one could not exist without the other.
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Evaluation of the Success of the Recovery of Claims of Social Security Contributions within the Czech Social Security Administration
Brdičková, Radka ; Kukalová, Gabriela (advisor) ; Ilona, Ilona (referee)
The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.
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Social security insurance and the impact on the pension system
Bennerová, Barbora ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
Nowadays the issue of social policy is the subject of extensive discussions. This inlcude not only the EU Meber States, some fundamental changes interfere in its operation. The main aim of my work is to highlight the strengths and weaknesses of the pension system, the basic pillar of the interim financing in relation to Social Security retirees, as an expression of state social policy in relation to how social security premiums, and other factors influence the Czech pension system and what I would propose for solutions.
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Payroll in Concrete Examples
Růžičková, Pavla ; Hajdíková, Taťána (advisor) ; Řepová, Helena (referee)
The aim of this bachelor's thesis is to acquaint the reader with issues relating to calculation of wages according to applicable laws of the Czech Republic for the year 2013. At the beginning of this thesis I will acquaint the reader with legislation, which is applicable for the year 2013. The model examples of the different situations, which can occur in practice, will depend on the given legislation. In next part I will analyze the changes for the year 2014 and the influence of these changes on personal costs of the employer in concrete company compared to the year 2013.The last part of my thesis will include the model example on annual accounting of wages.
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Development and comparison of statutory levies on income from employment in the Czech Republic from 2006 to present
Korbášová, Daniela ; Kaczor, Pavel (advisor) ; Fazekašová, Jana (referee)
The bachelor thesis involves statutory levies on income from employment. The aim of the thesis is to analyse the development of personal income tax, social insurance and health insurance contributions which burden incomes from employment. Development and changes are analysed over the timeframe from 2006 to 2015. Furthermore, the aim of the thesis is to display the ascertained changes in the statutory levies, that most taxpayers who receive income from employment can relate to, inclusive of the effect of these levies on the net wage, providing examples of individual taxpayers. The taxpayers are chosen in such a way that the changes in social and health insurance, along with tax burdens imposed on individuals with high, low and average incomes from employment, and on those with children, is made evident.
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Vývoj dávek nemocenského pojištění v ČR v letech 1993 – 2010
LEGIERSKÁ, Yvona
Nemocenské pojištění má v českých zemích již dlouholetou tradici. Okruh osob účastných nemocenského pojištění se ustálil. Právní úprava pojistného i dávek se přizpůsobuje ekonomickému vývoji v České republice. V zásadě pro tento průběžný systém platí, že výše vybraného pojistného v kalendářním roce, jež je příjmem státního rozpočtu, je poskytována prostřednictvím správy sociálního zabezpečení v podobě dávek nemocenského pojištění. Od roku 2009 se dělí o zajištění pojištěných zaměstnanců v době nemoci jejich zaměstnavatel prostřednictvím náhrady mzdy a stát poskytnutím dávek nemocenského pojištění. Zavádí se karenční doba. Příspěvek analyzuje vývoj pojistného a dávek nemocenského pojištění v letech 1993 až 2010, mj. ve vazbě na hrubý domácí produkt.
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Topical problem selection insurable on social security and suggestions de lege ferenda.
ŠIŠKOVÁ, Petra
The bachelor thesis deals with the issue of premiums for the social security insurance and some related current issues. The social security system in the Czech Republic introduced a new institute of premium for social security on 1 January 1993. Within the reform of the social security system the principle of funding was replaced by the insurance principle. The fundamental change consisted in the fact that the insured persons pay premiums and the relation between the paid premiums and the pension and sick leave benefits is adjusted accordingly. The new system of social security insurance has experienced some changes since then, responding to the necessity to deal with problems of its implementation, as the transformation was systemic and very substantial. Even at present the implementation of the social security insurance is accompanied by problems, ambiguities and theoretical discussions about how the system fulfills its purpose, what are the positive and negative sides of its functions and what potential adjustments are required. The subject matter of my thesis is the current status of the legal regulations dealing with the premiums, stages of development and current issues. Based on the definition of the thesis topic the research was mainly based on non-numerical data. The objective of the thesis is to determine, describe and analyze the main problems encountered in the practical execution, lucidity of the existing legal regulations governing the premium for social security insurance for the contributors and payers of the premiums, particularly among the employees, employers and self-employed persons. Within the process of achieving the main objective some partial objectives were established to verify lucidity and usability in their decision-making and the relation between the paid premium and the amounts of the benefits from the insurance. Answers to the questions asked in the qualitative research were evaluated and compared with expert opinions and with the legal regulations. In agreement with the assignment of the bachelor thesis some hypotheses have been formulated, which may be verified by means of a further research, and related measures have been proposed.
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The analysis of the tax policy of social protection in the Czech Republic from 1993
Jacková, Marie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The first part of the final thesis describes social security contributions in 1992. In the second part is analysed the system of social security contributions and health contributions in 1993 in connection with the tax reform in the Czech Republic. The third part deals with main changes of contributions structure. Basic laws are the social security contribution act No. 589/1992 Coll. and the health contribution act No. 592/1992 Coll.. In the last part is analysed development of contributions in term of international comparisons or depending on variables such as rate of unemployment or gross domestic product.
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