Odvody z dohod o provedení práce

This bachelor’s thesis focuses on the impact of the planned social insurance legislative amendments for 2025 that modify rules for agreements to complete a job. Furthermore, it examines historical development of minimum income threshold for social insurance participation of employees working under an agreement to complete a job. Last but not least, it describes legal framework, origin, and historical development of contributions from agreements to complete the job, as well as the legislative amendments on social insurance that was supposed to come into effect at the beginning of 2025. The research shows that the minimum income threshold for social insurance participation used to have higher value, and therefore some of employees might have been motivated to prefer agreement to complete a job to employment. The legislative amendments of social insurance, which were cancelled before they came into effect, could have rapidly increase insurance costs of employers. It can be stated that transforming employees working under agreements to complete a job into self-employed persons is the most advantageous for employers. However, for employees, it depends on multiple factors.