Sociální pojištění zaměstnanců a OSVČ

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.