Mezinárodní koordinace sociálního zabezpečení

The thesis deals with the specifics of social security coordination. The main objective of the thesis is to analyse the impact of the application of individual coordination instruments (i.e. bilateral agreements and European coordination regulations) or the consequences of their absence. The effects on the insured and his employer are demonstrated on model examples using the criterion of the effective burden of social security contributions on income. The highest burden is, as assumed, associated with a situation when no social security coordination exists, which implies the need for a regulation in this area. Furthermore, the thesis identifies the differences between the different coordination instruments and highlights their differences. It also contains a comparison of the bilateral agreements which the Czech Republic has negotiated.