Zdaňování a odvody sociálního a zdravotního pojištění cizinců

The diploma thesis deals with employment of EU residents and associated labour costs, as well as the total costs incurred to the employer. Firstly, the thesis analyses the issue of employment of EU residents, including the terms of taxation and social security, health insurance and pension system charges. Secondly, the net income of employees from Bulgaria, Slovakia, Poland, Germany, the UK and Romania is calculated at different levels of income deriving from the average wage (2014) in the Czech Republic and income in the sectors of economy with the greatest amount of foreign employees. The final net income of EU workers and convenience of contributions always depends on the tax, social and health system of the specific country. Considering the diversity of contributions in the analysed countries, the best combination is given for each employee and it varies from country to country. The situation is different in case of employers; the optimization is achieved in social and health insurance given by the country of origin of the EU residents with a few exceptions