New publication of the RILSA

Průša, Ladislav - Vlach, Jan - Holub, Martin - Kroupa, Aleš - Szabo, Július - Vančurová, Alena
The social and economic position of self-employed persons in the Czech Republic during the economic crisis and relations to the social security system
Prague: RILSA, 2013. 101 pp. - ISBN 978-80-7416-144-5

A precipitous development of self-employment in the past 24 years, when the share of self-employed persons in employment increased from nearly 0 to 1/5, brings many disparities, problem areas and opened problems. Number of self-employed persons grew even during the economic crisis.
Low tax bases and followed assessment bases for social and health insurance declared by self-employed persons are in contrast with the national accounts data about mixed income and with income statistics. According to these sources the average tax base and assessment base should be minimally on the level of employees. Approximately 80 % of self-employed is using the minimum assessment base, which is less than three quarters of the minimum wage. The situation is similar also in the health insurance. The wide degree of freedom in income reporting and low assessment base will placed self-employed retired in the next few years into poverty and dependency on social help from the state.
Tax reform deepens the disproportions of the social system.

Fulltext  (only in Czech)
 

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