Odvodové zatížení závislé činnosti

This bachelor work examines influence of levies on each forms of dependent activities. First part characterizes each type of dependent activities, more about employment, The employment agreement and agreement on working activity and also small-scale employment, and analyzes levies, that such income is reduced (a tax on personal income tax and social insurance). Second part is dedicated to practical calculations, where it is seen as a burden levies various forms of employment. So the second part contains detailed procedure for calculating of insurance, advances on income tax of individuals, net wage and annual tax bill. All this in the context of employment, or any of the agreements. As a result of the work is comparison rate of the load of dependent activity by levies. When the highest loading occurs in employment, there is not just pays income tax, but also the social insurance, it may be often called offset. Non-monetary benefits, which may have greater benefits for employees than if the salary increase, or decrease the load derivation. On the other hand are agreements and small-scale employment, which are exempt from social insurance always to a certain limit. Income tax on individuals within these works outside an employment relationship pays, However, load both the taxpayer and taxpayer also reduces just about the amount of social insurance.