The aim of this master thesis is the comparison of selected elements of the tax and social security systems in the Czech Republic, Slovakia, Austria and Germany, which are related to employees and employers and it is counted with them in model examples, then evaluation of advantages and disadvantages of employees´ migration under the structure of posting between the Czech Republic and other countries and finally the comparison of employees´ incomes after receiving benefits from social security system of each country (especially old age pension and parental allowance). In the first part of the thesis there is explained problematics of double tax treaties and EU coordination of social security. Then there is the comparison of above mentioned elements of the tax and social security systems in each country. In the last part I apply findings on model employees and I make a conclusion from amount of their net incomes. Migration to another EU member country is the most profitable for employee who is subjected to taxation in other EU countries but he remains under the Czech social security system. In terms of social benefits, retired people are supported the most in Austria and families with children in Germany.

Coordination of social security by bilateral agreements on social security is a specific area of international law that is essential to pay attention to. Czech Republic has up to now signed 16 bilateral agreements that are valid in their entirety. This thesis focuses on these 16 bilateral agreements and compares them with Regulation (EC) 883/2004 which became valid as the Czech Republic became member of European Union and which replaced bilateral agreements that were concluded with member states of European Union. The aim of this thesis is to perform a detailed analysis and to answer on following questions that are directly related to this issue. Firstly the thesis focuses on personal scale and answers a question of who is covered by bilateral agreements. Secondly the thesis focuses on material scale and answers a question of what subsystems are covered by agreements and compares them with the principles applied by Regulation (EC) 883/2004. Finally the thesis deals with a question of a future possible approach to coordination of social security in a global scale. It can be concluded that bilateral agreements concluded by the Czech Republic are each unique legal instruments. Therefore it is essential to study each agreement separately and not to make conclusions based on general knowledge of the issue.

The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.

This thesis deals with the coordination of social security systems at EU and national level. It presents basic analysis of the relevant EU legislation. The model examples show the application of relevant legislation of the European Union which relate to the situation, and mentions the context of relevant administrative duties. The last part identifies the most problematic areas and proposes some general, but also specific recommendations related to the examples.

No description available.

Thesis (LLM. (Labour Law)) -- University of Limpopo, 2022 / This study discusses the legal analysis of social security rights of domestic workers in the South African social security law. The notion social security is concerned with the protection of individuals during the happening of certain event such as unemployment, maternity, disability, old age, sickness, and death. For the purpose of this study, social insurance schemes which arise from the employment relationship will be explored. It is submitted that domestic workers like any other employees should also be afforded social security protection as envisaged in the Constitution of the Republic of South Africa, 1996 (the Constitution). Therefore, domestic workers must also be provided social security rights arising out of their employment. Thus, the research process will involve thorough analysis of statutes, case law, textbooks and scholarly articles dealing with the social security law protection afforded to domestic workers, in particular the social insurance component of social security. For an exceptionally long time, domestic workers have been excluded from the formal employment sector, which followed that they were automatically excluded from social security protection. Despite section 9 of the Constitution, this espouses non-discrimination and equal treatment of all the workers in South Africa. To this end, there is no comprehensive social security system in South Africa that is capable of providing adequate social protection to domestic workers. For example, most domestic workers have no pension fund, and some are not registered with Unemployment Insurance fund and Compensation for Injuries and Diseases schemes.

Thesis (PhD)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: This study focused on the social protection of vulnerable children in Zambia. The aim was to find out how social protection had evolved and how it was conceptualised – its functions and types, policies and programmes, the benefits and services, and the risks and vulnerabilities that it addresses. A descriptive study design was used with qualitative methods of collecting and analysing data. The sample of 24 participants from government and nongovernmental organisations involved in social protection delivery as well as carers of children was drawn from the Central, Lusaka and Southern provinces of Zambia respectively. A semi-structured interview schedule was used, and all the recorded interviews were transcribed by the researcher and sent back to the participants for proofreading or corrections, where necessary, before analysis. The basic needs, the empowerment, the risk management, the rights-based, and the capability approaches have been used to further the conceptualization, design features and implementation modalities of social protection. Additionally, given that a theoretical basis for social protection is still lacking, the study drew on representational, explanatory, normative, human capital, social construction, social contractual, and structural social work theories in order to complement, extend and verify the findings. Ethical clearance (number Desc_Moonga2012) was obtained from Stellenbosch University’s Research Ethics Committee. The ethical clearance certificate was used to apply for and obtain permission from the Zambian Ministry of Community Development Mother and Child Health and nongovernmental organisations involved in the study. Empirically, the study found that social protection was an old activity under a new name and was being scaled up rapidly but biased towards cash transfers. By and large, social protection in Zambia is provided as unconditional transfers, mainly as social assistance. No existing legislative or policy framework specifically focused on social protection was found, although the latter had been drafted at the time of the study. The Zambian government and a number of partners such as CARE, Child Fund, World Vision and the World Food Programme, to mention only a few, were found to be involved, but their efforts were fragmented and interventions for children were limited, fragmented and less responsive to the current risks and vulnerabilities of children. The study also established that if 2–3% of the country’s gross domestic product as recommended by the International Labour Organization were used, Zambia could afford to provide extensive social protection coverage (beyond its current offering) by using local resources. However, this would require putting in place appropriate and sustainable resource mobilisation measures and decentralization of the processes and interventions. Based on these and other concluding findings, it is recommended that in order for social protection for vulnerable children in Zambia to be effective, among other requirements, political will is needed in the provision of social protection for vulnerable groups, especially children, through legislative and policy frameworks. Additionally, there is a need for sustainable resource mobilisation, especially through progressive taxation such as taxation of undeserved income and taxation of big businesses, especially mining companies. However, due to limitations in qualitative methods and descriptive designs and the small sample of the data used, the conclusions and recommendations of the study are but conjectural. / AFRIKAANSE OPSOMMING: Hierdie studie het op die maatskaplike beskerming van kwesbare kinders in Zambië gekonsentreer. Die doel was om te bepaal hoe maatskaplike beskerming ontwikkel het en gekonseptualiseer is – die soorte en funksies van maatskaplike beskerming, die beleide en programme daaroor, die voordele en dienste wat daarmee verband hou, en die gepaardgaande risiko’s en kwesbaarhede. ʼn Beskrywende navorsingsontwerp met kwalitatiewe metodes vir data-insameling en -ontleding is gebruik. Die steekproef van 24 deelnemers uit die staatsektor en nieregeringsorganisasies wat met die lewering van maatskaplike beskerming gemoeid is, sowel as kinderversorgers, het uit die Lusaka-, sentrale en suidelike provinsies van Zambië gekom. ’n Semigestruktureerde onderhoudskedule is gebruik. Die navorser het alle opnames van onderhoude getranskribeer en dit voor ontleding aan die deelnemers gestuur om te proeflees en enige nodige regstellings te maak. Die basiese behoefte-, bemagtiging-, risikobestuur-, regsgebaseerde en vermoëns benaderings is gebruik om die konseptualisering, ontwerp kenmerke en implementering van modaliteite van maatskaplike beskerming te bevorder. Benewens die gebrek aan ’n teoretiese grondslag vir maatskaplike beskerming, het die studie op die verteenwoordigende- verklarende-, normatiewe-, menslikekapitaal-, maatskaplikekonstruksie-, maatskaplikekontrak- en strukturele maatskaplikewerk-teorieë staatgemaak om die bevindinge aan te vul, uit te brei en na te gaan. Etiekgoedkeuring (nommer Desc_Moonga2012) is van die Universiteit Stellenbosch se Navorsingsetiekkomitee verkry. Die etiekgoedkeuringsertifikaat is op sy beurt gebruik om toestemming te vra en te verkry van die Zambiese Ministerie van Gemeenskapsontwikkeling en Moeder- en Kindergesondheid en nieregerings-organisasies wat by die studie betrokke was. Die empiriese bevinding van die studie is dat maatskaplike beskerming ’n ou aktiwiteit met ’n nuwe naam is, en dat dit vinnig uitgebrei word, dog na kontant-oorplasings oorhel. Maatskaplike beskerming in Zambië geskied merendeels as onvoorwaardelike oorplasings, hoofsaaklik in die vorm van maatskaplike bystand. Geen bestaande regs- of beleidsraamwerk wat bepaald oor maatskaplike beskerming handel, kon opgespoor word nie, hoewel werk aan ’n beleidsraamwerk ten tyde van die studie aan die gang was. Die Zambiese regering en ’n aantal vennote, waaronder CARE, Child Fund, World Vision en die Wêreldvoedselprogram, om net enkeles te noem, is betrokke by maatskaplike beskerming dienslewering, maar hul pogings is gefragmenteer. Veral intervensies vir kinders is beperk, gefragmenteer en nie juis ingestel op die kinders se huidige risiko’s en kwesbaarhede nie. Daarbenewens het die studie vasgestel dat indien 2–3% van die land se bruto binnelandse produk gebruik word, soos wat die Internasionale Arbeidsorganisasie aanbeveel, Zambië kan bekostig om met behulp van plaaslike hulpbronne omvattende maatskaplike beskerming (wat verder strek as sy huidige aanbod) te bied. Dít sou egter vereis dat toepaslike en volhoubare maatreëls en desentralisering van prosesse en intervensies ingestel word om hulpbronne te mobiliseer. Op grond van hierdie en ander bevindinge is die gevolgtrekking dat maatskaplike beskerming vir kwesbare groepe in Zambië slegs doeltreffend sal wees indien die nodige politieke wil bestaan om deur regs- en beleidsraamwerke maatskaplike beskerming aan hierdie groepe, veral kinders, te voorsien. Daar bestaan ook ’n behoefte aan volhoubare hulpbronmobilisering, veral deur progressiewe belasting soos belasting op onverdiende inkomste en belasting op groot ondernemings, bepaald mynmaatskappye. Weens die beperkinge van kwalitatiewe metodes en deskriptiewe ontwerpe, sowel as die klein datasteekproef wat gebruik is, is die gevolgtrekkings en aanbevelings van die studie egter bloot verondersteld.

Thesis (MPhil)--Stellenbosch University, 2009. / ENGLISH ABSTRACT: The objective of this study is to provide an overview of the South African financial mechanisms of protection available to people with disabilities, and to project possible future trends in providing these levels of cover. Alternative future scenarios that could pan out over the long-term are sketched to help understand the various external factors that could have an impact on disability risk protection in South Africa. The main classifications of the various benefits are split into social assistance and social insurance measures. The future landscape for each is explored by reviewing the associated social security and private insurance reforms currently envisaged. A key expected driver of private insurance reform is the introduction of a formal contributory system of social security in South Africa. The provision of disability cover in such a system is reviewed separately through proposals for a new mandatory system of retirement and risk benefit management in the country. Recommendations for a more coherent framework amongst the various mechanisms of disability protection and their designs are made. This is done within the context of the social model of disability that has developed in recent years. / AFRIKAANSE OPSOMMING: Hierdie verslag gee ‘n oorsig van die Suid-Afrikaanse finansiële beskermings meganismes wat beskikbaar is vir mense met gestremdhede. Dit lig veral moontlike tendense vir die toekoms van sulke vorme van ongeskiktheids-dekking uit deur sekere vooruitskattings te maak. Daar is verskeie maniere waarop hierdie, en moontlik nuwe, meganismes kan ontwikkel met tyd. Dit is belangrik om te verstaan hoe sekere omgewingsfaktore ‘n rol speel in die bestuur van ongeskiktheids risiko’s. Die verslag klassifiseer die meganismes in twee kategorieë, staatstoelae en privaat versekerings-voordele. Ondersoek word ingestel na die toekomstige ontwikkeling van hierdie voordele deur huidige hervormings te oorweeg. Een van hierdie hervormings wat tot grootskaalse verandering kan lei is die inwerkingstelling van ’n nasionale pensionfonds waartoe alle Suid-Afrikaners verpligte bydraes sal maak. Die meriete van die verskaffing van ’n ongeskiktheidsvoordeel deur so ’n fonds word onder andere ondersoek. Voorstelle vir ‘n beter samehangende raamwerk waarbinne die reeks voordele verskaf kan word, word ook gemaak. Die algemene tendens vir ’n meer sosiale inslag in die ontleding van gestremdheid gee ’n bepaalde konteks aan die debat.

H παρούσα διδακτορική διατριβή σχεδιάστηκε με σκοπό τον έλεγχο του μέτρου της μείωσης της απασχόλησης στη γενική κυβέρνηση κατά τουλάχιστον 150.000 την περίοδο 2012 – 2016. Στόχος αυτής της διδακτορικής διατριβής είναι ο εντοπισμός και η αξιολόγηση των επιδράσεων του συγκεκριμένου μέτρου στην περιουσία του φορέα συνταξιοδότησης των δημοσίων υπαλλήλων, στα δημόσια οικονομικά μεσοπρόθεσμα, καθώς και, στην ύπαρξη και επιβίωση της κοινωνικής ασφάλισης μέσα σε ένα περιβάλλον οικονομικής ύφεσης, στην Ελλάδα. Ο έλεγχος του μέτρου βασίστηκε στην εκπόνηση αναλογιστικής μελέτης η οποία είναι απόλυτα βασισμένη στους νόμους και στα επίσημα στοιχεία του κράτους με ημερομηνία υπολογισμού τον 12/2012. Για τις ανάγκες της δημιουργήθηκε ένα νέο αρχείο δεδομένων με περίπου 120.000 δημοσίους υπαλλήλους από την επεξεργασία δύο διαφορετικών βάσεων δεδομένων καθώς και τη κατάλληλη υπόθεση εργασίας. Χρησιμοποιήθηκαν οι Ελβετικοί αναλογιστικοί πίνακες EVK 2000 σύμφωνα με τις κείμενες δημοσιοϋπαλληλικές διατάξεις συνταξιοδότησης σε συνάρτηση με τον αναλυτικό χάρτη υπηρετούντων δημοσίων υπαλλήλων στις 2.11.2012 και τεχνικό επιτόκιο 3,8% βάσει των αναμενόμενων αποδόσεων των αποθεματικών. Για την αποτίμηση επιλέχθηκε και χρησιμοποιήθηκε η μέθοδος της Προβεβλημένης Πιστούμενης Μονάδας (Projected Unit Credit Method, PUC) γνωστής και ως μέθοδος των δεδουλευμένων παροχών. Σύμφωνα με τη μέθοδο της Προβεβλημένης Πιστούμενης Μονάδας ο τρέχων μισθός του ασφαλισμένου προβάλλεται στην ημερομηνία συνταξιοδότησης του. Για τον έλεγχο της σχέσης δημοσιονομικής πολιτικής και ανάπτυξης χρησιμοποιήθηκε ο δημοσιονομικός πολλαπλασιαστής 2,35 και ποσοστό εσόδων της γενικής κυβέρνησης σαν ποσοστό του Α.Ε.Π το 44,7% σύμφωνα με την Ευρωπαϊκή Επιτροπή για το 2012. Με βάση τις παραδοχές που αναφέρθηκαν, το αποτέλεσμα της αναλογιστικής μελέτης απέδειξε ότι οι επιπτώσεις της μείωσης της απασχόλησης στη γενική κυβέρνηση, εντοπίζονται κυρίως στο ΑΕΠ - δημόσια έσοδα, στην ανεργία – απολύσεις, και στη Κοινωνική Ασφάλιση. Πιο ειδικά, το μέτρο θέτει σε άμεσο κίνδυνο τη βιωσιμότητά Οργανισμών Κοινωνικής Ασφάλιση λόγω της ιδιαίτερα μεγάλης μείωσης των εσόδων τους από ασφαλιστικές εισφορές και από την αύξηση κατά 1,1% του δείκτη ανεργίας με αντίκρισμα την ελάφρυνση των εξόδων του Κρατικού Προϋπολογισμού. Το οικονομικό αποτέλεσμα είναι ότι ελαφρύνει μεν τις δημόσιες δαπάνες κατά 6.337,6 εκ. € με πρόσθετη όμως επιβάρυνση του ΑΕΠ με ποσό της τάξεως των -13.619,2 εκ. €. Αυτό το αποτέλεσμα μπορεί να μεταφραστεί και σε μία σημαντική μείωση των άμεσων εσόδων του Κράτους, χωρίς να υπολογίσουμε τυχόν άλλες επιπτώσεις, για παράδειγμα στην υγεία, στην ανεργία κ.ά. Το τελικό οικονομικό αποτέλεσμα του μέτρου ως κρατικό έσοδο είναι της τάξεως των 249,8 εκ. € το οποίο δεν είναι δυνατόν να αντισταθμίσει το κοινωνικοοικονομικό κόστος της ανεργίας/απόλυσης σε περιβάλλον ύφεσης και ανεργίας με ταυτόχρονο άμεσο κίνδυνο της βιωσιμότητας Οργανισμών Κοινωνικής Ασφάλισης. Από τη μελέτη αποδεικνύεται ότι, το μέτρο υλοποιείται χωρίς τον απαραίτητο σχεδιασμό για το αναμενόμενο αποτέλεσμα στο ΑΕΠ, στα δημόσια έσοδα, στην ανεργία μέσω των απολύσεων, στη Κοινωνική Ασφάλιση. Ακόμα τα μέτρα αυτά βρίσκονται σε ευθεία αντίθεση με τις προτάσεις του ΔΝΤ και του ΟΟΣΑ για την οικονομία και τις συντάξεις. / This thesis was designed in order to examine the measure of employment reduction in the general government by at least 150,000, in the period 2012 – 2016. The aim of this thesis is to detect and assess the effects of this measure on the civil servants pension body property, on the public finance, in the medium term, as well as on the existence and survival of social security in an environment of economic recession, in Greece. The examination of the measure was based on an actuarial study which is totally based on the laws and state official data, with the calculation date of 12/2012. For its needs, a new data archive was created, with approximately 120,000 civil servants, from the process of two different databases, as well as the proper case study. The Swiss EVK 2000 actuarial tables were used, according to the effective provisions on civil servants’ pension, in relation to the detailed charter of civil servants on active service on 2.11.2012, and 3.8% technical interest rate, based on the expected returns of the reserves. For the calculation, the Projected Unit Credit Method (PUC) was selected and used, also known as accrued benefits method. According to the Projected Unit Credit Method, the current salary of the insured person is projected on his/her retirement date. In order to examine the relationship of the civil servant policy and the development, the 2.35 fiscal multiplier was used, and the percentage of the general government income as a GDP percentage was considered 44.7%, according to the European Commission, for 2012. Based on the aforementioned admissions, the result of the actuarial study proved that the effects of the employment reduction in the general government are mainly detected on the GDP – public income, the unemployment – dismissals, and the Social Security. More specifically, the measure directly endangers the sustainability of the Social Security Organizations, due to the particularly large decrease in their income from insurance contributions, and due to the 1.1% increase of the unemployment rate, which results in a decrease in the expenditures of the State Budget. The financial result is that it decreases the public expenditures by 6,337.6 m. €, but it burdens the GDP with an amount of approximately -13,619.2 m. €. This result can also be translated into a significant decrease in the direct income of the State, without calculating any other effects, for example on health, unemployment etc. The final financial result of the measure as public income is approximately 249.8 m. €, which cannot compensate the socio-economic cost of unemployment/dismissal in a recession and unemployment environment, while, at the same time, the sustainability of the Social Security Organizations is endangered. The study proves that the measure is applied without the necessary planning for the expected result on the GDP, the public income, the unemployment through dismissals, and the Social Security. In addition, these measures are in direct contrast to the IMF and OECD proposals on economy and pensions.

The aim of this work is primarily to provide a clear and systematic description of various social security benefits granted on the basis of medical conditions assessed by an examining physician for the medical review service in terms of substantive and procedural law. The introductory chapters deal with the legal basis for social security and medical reviews at international and national levels, as well as the historical development of health assessments, which has an impact on the shape of existing legislation. The division of the entire social security system into its three basic subsystems is described in a chapter laced with discussions about individual benefits, which this thesis takes up. They include care allowance, mobility allowance, special aid allowance, and disability pensions. Also analyzed here is the entitlement to the certificate of disability, which is also provided on the basis of an evaluation of the applicant's medical condition by the examining doctor. The second part puts primary emphasis on the medical review service and the person of the examining physician. As one of the main subjects acting under the process for granting entitlement to these benefits, they must meet considerable demands. It particularly involves their education, their helpful approach to the client, and adherence...