A COMPARISON BETWEEN PART-TIME SOLE PROPRIETORSHIP AND FULL-TIME SOLE PROPRIETORSHIP

Svetovna gospodarska kriza je kriva, da v zadnjem času propada veliko število podjetij. Posledica tega je velika stopnja brezposelnosti. Nekateri posamezniki so tako prisiljeni ustanoviti svojo podjetje, spet drugi začutijo priložnost, ki se ponudi na trgu ob umiku prejšnjih podjetij za nove poslovne poti. Zaradi zgoraj naštetega je v porastu ustanavljanje osnovne oblike samozaposlitve – samostojnega podjetnika. Ker se ravno v tem času odražajo rezultati večletne recesije in je na trgu presežek delovne sile, smo v diplomski nalogi skušali predstaviti čim širši populaciji, kako se lahko samozaposlijo in legalno pridejo do dodatnega zaslužka. Posledica krize so tudi slabša plačila delodajalcev in tako veliko ljudi išče priložnosti za dodatni zaslužek. To možnost jim daje odprtje popoldanskega s.p.. Pri popoldanskem samostojnem podjetniku je potrebno, da je posameznik, ki se za to obliko odloči zraven še redno zaposlen. Ustanovitelj namreč plačuje samo pavšalne prispevke, medtem ko mu redne prispevke plačuje delodajalec. Popoldanski s.p. je primeren za študenta, upokojenca ali zaposlenega. Samo odprtje je zelo preprostoizpolniti je potrebno AJPES obrazec in DURS obrazec, nato je potrebno odprti še poslovni račun na banki. Samostojni podjetnik je fizična oseba, ki na trgu samostojno opravlja pridobitno dejavnost. Zanj veljajo povsem enake vsebinske značilnosti kot za gospodarske družbe. Ob ustanovitvi pa se lahko pridobi subvencija za samozaposlitev, ki jo dodeljuje zavod za zaposlovanje. Za popoldanskega s.p. prispevke plačuje delodajalec, zato popoldanski s.p. plačuje samo pavšalne prispevke pokojninskega, invalidskega in prispevke zdravstvenega zavarovanja, navadni pa si jih krije sam. Proučevali smo tudi podobne organizacijske oblike v tujini. Za samostojnega podjetnika v Avstriji in Nemčiji veljajo določila, ki so zapisana v Trgovinskem zakoniku. Poslovne knjige mora voditi po načelih urejenega knjigovodstva. Poleg trgovinskega zakonika so pomembni še drugi gospodarski predpisi. Obravnavane oblike smo tudi primerjali med seboj ter predstavljali njihove značilnosti in posebnosti, tako da bi posamezniku kar najbolj olajšali dilemo ali naj se odloči za ustanovitev podjetja ali pa naj si raje poišče zaposlitev in odpre popoldanski s.p.The global economic crisis is to blame that many companies go bankrupt, which results in high unemployment rate. Some individuals are forced to start a new businessothers see this as an opportunity for a new business route. As a consequence, the basic form of self-employment (full-time sole proprietorship) is increasing. The results of many years of crisis are reflected in the present. There is an overflow of labour force on the market. In the diploma thesis we tried to show to the broad audience how they can get self- employed and how they can legally earn some extra money. The result of crisis is also lower regular income paid by employerstherefore many people are looking for some extra money. The possibility is to open a part-time sole proprietorship. For a part-time sole proprietorship type of business, it is necessary that the individual has a regular employment. The entrepreneur pays only flat rate contributions while his regular contributions are paid by the employer. Part-time sole proprietorship is possible for students, seniors, or regular employees. The opening procedure is very simpleyou fill in AJPES and DURS form. It is also necessary to open a business bank account. A full-time sole proprietor is a person who is doing a profitable activity on the market. They are the subject to the same features as companies. They can also apply for self-employment subsidy which is granted by the employment institute. For the part-sole proprietorship contributions are paid by the employer, so an entrepreneur pays only flat-rate pension, disability and health insurance contributions, while full-time sole proprietors pay all contributions by themselves. We also considered similar economical structures abroad. For a full-time sole proprietorship in Austria and Germany legal basis is written in the Market Law. Accounting books have to be kept by the principles of orderly bookkeeping. Besides market law, economic regulations are also important. We compared mentioned structures and explained their characteristics and peculiarities in order to ease the dilemma for an individual whether to open a full-time sole proprietorship or get employed and open a part-time sole proprietorship