Comparison of employment and schwarzsystem from the perspective of employee, employer and state

The diploma thesis compares the employment and schwarzsystem from the perspective of employee, employer, and the state; it is divided into two parts - theoretical and practical. The theoretical part clarifies the employment in Czech legal system and also the term "schwarzsystem" and "independent contractors" whilst maintaining the legally defined conditions. It futher defines the remuneration for work, taxation method, and obligatory insurance payments from the employment and independent contracting activity. It contains methodical comparison of the employment and schwarzsystem as regards income tax, healt and social security, and other criteria. The practical part includes three variants for the specific company: The first with the combination of the employees and subcontractors, the second solely with the employees, and the third with the subcontractors for the work performance, and the employees solely for the support activities and management. The comparison includes the benefites for individual interested subjects and the optimum variant is defined for each subject. The final part defines the improvement proposal