Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ a dobrovolně důchodově pojištěných s komentářem a příklady k 1. 1. 2016 – Ženíšková Marta (2018)

This publication contains an interpretation of the individual provisions of Act No. 589/1992 Coll., on social security contributions and contributions to the state employment policy. It familiarizes users with 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 and includes an interpretation of insurance for self-employed persons (OSVČ) and the principles of insurance according to regulations in the European Union and based on bilateral social security agreements. It takes into account current legislation. The law is presented in the book as of January 1, 2016. The changes are related, among other things, to the increase in the average monthly wage, such as the maximum assessment base for employees and the income threshold for self-employed persons. Changes in OSVČ insurance primarily concern the income thresholds for participation in pension insurance and for minimum assessment bases. (The publication also includes an interpretation of changes effective from January 1, 2015, particularly regarding the assessment base, as no publication was issued by that date.) The new edition is expanded with new examples and interpretations.