Primerjalna analiza stroškov dela v Sloveniji glede na vrste zaposlitev

magistrsko delo

Marina Krošel (Avtor), Vita Jagrič (Mentor), Andreja Primec (Komentor)

Povzetek

V času, ko gospodarstvu posel ne gre najbolje, ko se trgi spreminjajo mesečno, ko se letnih planov ne da z gotovostjo napovedovati, ko ne le, da se dobički manjšajo, ampak jih več sploh ni, je trg dela pomembna komponenta varčevanja v gospodarstvu. V tem času na trg dela vstopam tudi sama. Kakšno obliko zaposlitve naj pričakujem? Katera je za delodajalca najbolj sprejemljiva? Kakšna je zakonodaja na tem področju? Ali me varuje Zakon o delovnih razmerjih? Kolektivna pogodba? Sindikati? Kaj mi kot zaposlenemu pripada? Do česa, kot zaposlena po novih oblikah dela, nisem upravičena? Z vstopom žensk na trg delovne sile, industrializacije, s krajšanjem časa potrebnega za potovanje iz enega kraja v drugega in informatizacijo je prišlo v podjetjih do potreb po mobilnem trgu dela (Piracha & Vickermann 2002). Trg dela je živ, hitro spreminjajoč se in kompleksen. Delodajalci hočejo kader, ki bo prilagodljiv spremembam podjetja v okolju in ki bo cenovno ugoden. Pa splošna prepričanja o cenovni ugodnosti sploh veljajo? V svoji magistrski nalogi sem se lotila spoznavanja trga dela, kaj mobilnost tega trga sploh pomeni, kako se je le-ta razvijal, kaj nov izraz mobilnost sploh je in še najbolj pomembno – kaj to pomeni za delodajalca z vidika stroškov dela. Ob tem sem podrobneje razložila slovensko pravno zakonodajo, ki kot samo zaposlitev šteje le zaposlitev za določen čas in zaposlitev za nedoločen čas. Ti obliki dela sta pri nas tudi najbolj zaščiteni – delavec ima največji nabor pravic z naslova takšne oblike zaposlitve. Seveda ne smemo pozabiti na vedno bolj razširjene druge vrste zaposlitev, kot je zaposlitev po podjemni ali avtorski pogodbi in zelo priljubljeno študentsko delo v času šolanja mladine. Preko prebiranja strokovne literature, lastnih izkušenj ter vživetja v situacijo delodajalca in delojemalca, sem zbrala nabor prednosti in slabosti tradicionalnih in novih vrst zaposlitve. V samem jedru sem se lotila podrobnejšega definiranja stroškov dela. Delo ima pomembno vlogo pri delovanju gospodarstva. Z vidika podjetij predstavljajo strošek dela vsi stroški, ki poleg plač zaposlenih vključujejo tudi druge stroške - predvsem socialne prispevke, ki jih plača delodajalec. Zaradi tega je strošek dela ključnega pomena za poslovno konkurenčnost, čeprav je slednja odvisna tudi od stroškov kapitala (na primer obresti za posojila in dividende iz lastniškega kapitala) in necenovnih elementov, kot so inovacije in položaj blagovne znamke ali proizvodov na trgu (Eurostat 2014). Stroške dela za delodajalca predstavlja delavčeva bruto plača, socialni prispevki, plačani s strani delodajalca, in drugi stroški, ki lahko pri zaposlitvi nastanejo (stroški usposabljanja, izobraževanja, delovne obleke in podobno) (Eurostat 2014). Vsi ti stroški so se sumarno skozi leta višali pri večini opazovanih držav Evrope. Tudi davčna obremenitev stroškov plač se je skozi leta višala, Slovenija, ena izmed dražjih držav Evropske unije, zaseda deseto mesto, medtem ko je na prvem mestu, z najvišjo stopnjo obremenjenosti stroškov dela, Belgija (OECD 2013). V samem empiričnem delu se je pokazal odgovor na v začetku zastavljeni hipotezi. Obe hipotezi smo zavrgli, saj smo ugotovili, da zaposlitev za določen čas, izmed izbranih vrst zaposlitev, ni najugodnejša rešitev za podjetje - pri danih parametrih in minimalni plači se je celo izkazala za najdražjo obliko zaposlitve.

Ključne besede

trg dela;stroški dela;plače;minimalna plača;regres;letni dopust;davki;delovna razmerja;kolektivna pogodba;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2015
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[M. Krošel]
UDK:	331.2/.5
COBISS:	11988764
Št. ogledov:	1586
Št. prenosov:	283
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Comparative analysis of labour costs in Slovenia according to the type of job
Sekundarni povzetek:	Today the most important component of the business market is the economic role savings plays. This is the effect of poor widespread business performance, an erratic market, unstable annual plans, and that profits are not only decreasing but are disappearing. Having entered the labour market during these difficult times, much uncertainty and many questions also weighed on me. What employment expectations could I realistically hold? Which of those aligns with my employer's needs? How does the legislation cover that area? In what ways does the law in my country (ZDR-1) protect me? What is the domain of collective agreement and the unions? What are my rights as an employee? According to the new forms of work contracts, what is it that I am not entitled to? With the formal entrance of women on the labor market, industrialization, logistical efficiencies, and advanced computer technologies companies increasingly demand a flexible and mobile labour market (Piracha & Vickerman 2002). The labour market is live, adaptive and complex. Employers require workers who are flexible to companies' changing needs in the competitive business environment and who are affordable. Is the current wisdom about price and workers being affordable correct? The research for this paper focused on the labour market, what market mobility actually means, how it developed, how long the expression “mobile labour market” has existed, and the most importantly what the implications are of those costs to the employer. I explain in detail Slovenian legislation concerning the labour market, where only full time non-permanent employment and full time permanent employment are defined as employment. These two forms of employment receive the most legal protection, thus a worker who is employed in one of these forms has the most legal rights and protection. In consideration of this we must then look into the other forms of employment, which are increasing, those so-called “podjemna” or “avtorska” contracts and student work, which is very popular among those holding student status. After reviewing considerable relevant literature, observing my own experience and trying to step into the shoes of employers, I list many advantages and disadvantages of the traditional and new forms of employment. The body of the paper defines work costs. Work has a significant position in the economy. From the companies' point of view labour costs primarily include payment of salaries and other costs associated with social contributions. Therefore, managing working costs is the key to being competitive, although success of a company ultimately depends on capital costs as well, such as interest rates for loans and dividends from equity, and non-priced components, such as innovations and brand positions on the market (Eurostat 2014). Other common costs to the employer in an employee's gross payment in addition to social contributions can arise, such as various trainings, certifications, teaching processes, attire, etc. (Eurostat 2014). All costs overall have increased throughout this period in most European countries; simultaneously, taxes have increased as well. Regarding countries' tax burdens on working costs, Slovenia among members of the European Union holds tenth place while Belgium is the highest in first place (OECD 2013). The empirical part of this paper revealed the answer to the initial hypotheses. Both hypotheses are rejected, as we established that non-permanent employment is not the best financial solution for a company under the given parameters and minimal wage. Conversely, it turned out to be the most expensive solution.
Sekundarne ključne besede:	labour cost;minimum wage;labour market;tax burden;types of employment;paid vacation;wages;sick leave;year vacation;working relation;collective agreement;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	63 str.
ID:	8707071