Kritické zhodnocení konceptu superhrubé mzdy

The aim of the thesis is a critical evaluation of the concept of super-gross wage. Super-gross wage is the gross income of an employee increased by social insurance contributions paid by the employer. Super-gross wage is a topical issue, the origins of which date back to 2008, when the concept was introducted. Since its introduction, there has been discussions whether super-gross wage is non-standard or unique case on a global scale or whether there are other countries where super-gross wages are commonly applied. The theoretical part is focused on the beginnings of the concept, the development in individual years and also the perception of the concept by the general public, both from the economic and formal point of view. Attention is given to the international aspects concerning foreign employees and individual models of tax base determination in the world. On the basis of information provided from theoretical part is made critical analysis of the super-gross wage on the basis of suitably selected criteria.