Analýza vlivu změn v legislativě dohod o provedení práce na soukromý zdravotnický sektor - případová studie

This bachelor thesis deals with the analysis of the impact of the change in legislation on work performance agreements, which will most likely enter into force in 2025, with possible further modifications. From this analysis, the direct and indirect impacts of the potential new regime are subsequently determined both on the wages of anonymous employees and on the costs of companies with private medical practices, whose names I have also kept anonymous. The entire work is divided into a theoretical part and a practical part. In the theoretical part, the principle of the private health sector is explained, new legislative changes are introduced, the salary distribution procedure in the previous regime is shown, and other possible theoretical negative impacts that the new legislation will bring are discussed. Subsequently, in the practical part, I first focus on the structure of the job positions, then on the most accurate calculations of the impacts, first for the companies and then for the employees themselves. I work here with indicators such as the liquidity of the company, labor productivity and further the impact on the economic result, on the income tax of natural persons, on the amount of old-age pension and on the amount of compensation for incapacity for work.