Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ a dobrovolně důchodově pojištěných s komentářem a příklady 2023 – Ženíšková Marta (2023)

The Guide to Social Security Contributions 2023 contains an interpretation of the individual provisions of Act No. 589/1992 Coll., on social security contributions and the contribution to the state employment policy. Complete text, commentary, and examples. The author of this publication introduces users to both the wording of the individual provisions and a detailed commentary, which is supplemented by a large number of examples. It thoroughly addresses all employer obligations, includes an interpretation of self-employed insurance, and the principles of insurance according to the regulations in the European Union and based on bilateral social security agreements. It is based on the current wording of the legislation, taking into account all changes that have occurred since the last edition. The law is presented in this guide as of February 1, 2023. Since the last edition of this title, significant changes have occurred regarding the payment of contributions. The transfer of data between employers and the OSSZ can only take place electronically, a new system of penalties for contribution debts has been introduced, and a flat-rate regime has been established for self-employed individuals, which is common with taxation and health insurance contributions. Changes have been made regarding the increase in the average monthly wage, such as the amount of the maximum assessment base for employees and self-employed individuals. Changes in...