Development of premium for social insurance of self-emloyed persons 1993-2014

This bachelor thesis deals with the development of premium for social insurance of self-employed persons in the period of 1993--2014. The goal of this thesis is to examine the modifications of the parameters of the social insurance, to examine the number of the self-emplyed persons participating on pension insurance sickness insurance and the amount of the burden of compulsory premium. The Act No. 589/1992 Coll., on Premiums for Social Security and Contributions to the State Employment Policy is the crucial act of the thesis. The content analysis of legislation was performed in the thesis, particularly above mentioned act. Moreover I dealt with legislative changes of the Act No. 582/1991 Sb. Coll., on the Organization and Implementation of Social Security, Act No. 155/1995 Coll., on Pension Insurance and Act No. 187/2006 Coll., on Health Insurance. While the number of self-employed persons participating on the pension insurance has been growing from 1993, the number of self-employed persons participating on the sickness insurance has rapidly decreased. The burden of compulsory premium of average self-employed person has fluctuated between 10-15 per cent since 1993