Analýza výdajů nemocenského pojištění v ČR v letech 2015–2020 s ohledem na vliv pandemie na konci sledovaného období

The aim of the bachelor thesis is to analyze the expenditures of sickness insurance in the years 2015-2020 and to find out how the coronavirus pandemic affected the expenditures at the end of the observed period. The topic of the work is current mainly due to the ongoing pandemic, which has a significant impact on health insurance expenditures. The analysis shows that the health insurance system has become a deficit since 2019, preceded by both legislative changes and especially the pandemic in 2020. In the period under review there was a year-on-year increase in expenditure of up to 20 % before the pandemic, but 2020 brought year-on-year growth of 42 %. The most expensive and at the same time most frequently paid benefit is sick leave, for which expenditures increased during the entire monitored period and expenditures increased by 112,4 %. The most important tool for supporting policyholders during the pandemic was nursing allowance, which saw the largest relative increase in spending. There was a more than double growth in the number of nursing allowance benefit payments and expenditures in 2020 increased by 563 % year-on-year. The analysis also indicated the growing importance of the most recently introduced long-term nursing allowance benefit, for which spending grew each year.