Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/184515 
Year of Publication: 
2016
Citation: 
[Journal:] DANUBE: Law, Economics and Social Issues Review [ISSN:] 1804-8285 [Volume:] 7 [Issue:] 3 [Publisher:] De Gruyter [Place:] Warsaw [Year:] 2016 [Pages:] 183-189
Publisher: 
De Gruyter, Warsaw
Abstract: 
The extent of social security contributions paid by both employers and employees in the Czech Republic is considered one of the biggest problems of the Czech economy. At the same time, the minimum wage in the Czech Republic has been repeatedly changed in recent years and even months, and thus the aim of this paper is to identify and discuss possible consequent changes in managerial decisions in Czech firms that could be examined in further analyses. We suggest the hypothesis that Czech firms are lowering their costs via the substitution of employment agreements for employment contracts in order to avoid social security contributions paid by the employer.
Subjects: 
Social Security Contribution
Minimum Wage
Employment Agreement
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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