Nelegální zaměstnávání v IT: Právní analýza švarcsystému a jeho důsledků

This bachelor's thesis examines illegal employment in the Czech IT sector from both legal and economic perspectives. After defining the specifics of the IT sector, the legal framework of work performance, and individual forms of illegal employment, the thesis poses two research questions: what forms of illegal employment occur in this sector, and what economic factors motivate workers and work providers to use them. To answer these questions, the thesis combines three approaches. It analyses data from the State Labour Inspection Office obtained under the Freedom of Information Act, critically examines the only existing ruling of the Supreme Administrative Court addressing this issue in the IT sector, and complements these with a model economic comparison of employment and self-employment. The results show that bogus self-employment (the so-called švarcsystém) is structurally the most likely form, and that judicial practice reflects the specifics of the IT sector only to a limited extent. The model comparison further demonstrates that, at a comparable net income, the effective burden on work in employment is more than three times higher than under self-employment, creating strong incentives on both sides to circumvent labour law regulation.