OBDAVČITEV ŠTUDENTSKEGA DELA IN NJEGOVA PRAVNA UREDITEV - Grobelnik, Andreja (A. Grobelnik, 2011)
V diplomskem delu smo obravnavali pravno ureditev in obdavčitev študentskega dela v Sloveniji ter v Nemčiji. Proučili smo glavne razlike in podobnosti pri nas in v Nemčiji. Glavna razlika je ta, da so nemški študentje izenačeni z ostalimi državljani ter da jim teče delovna doba za opravljeno delo. Naravnani so k študiju, pri nas pa postavljajo na prvo mesto delo in delovne izkušnje. Razlika je tudi v tem, da si morajo študenti v Nemčiji sami plačevati posamezne prispevke in zavarovanja ter dohodnino. Študentom v Sloveniji plačujejo te prispevke delodajalci, plačati si morajo samo dohodnino, pa še to le, če znesek presega 400 eur. Podobnost, ki jo imamo z Nemčijo je ta, da imamo agencije za posredovanje začasnih in občasnih del študentom oz. dijakom ter da je študentsko delo obdavčeno šele nad določenim zneskom študentovega zaslužka. Študentsko delo prinaša tako prednosti kot tudi slabosti študentom oz. dijakom ter delodajalcem. Večina lastnosti študentskega dela, ki so za študenta prednost, so za podjetja oz. delodajalce slabost in obratno. Pri študentskem delu se pogostokrat pojavljajo tudi zlorabe. Najpogostejše zlorabe so zloraba napotnic in zloraba statusa. Zakon o malem delu bi najbolj ogrožal študente, saj bi jih omejeval na določeno število ur. Študenti bi si morali prosta delovna mesta deliti z brezposelnimi osebami in upokojenci. Kljub nekaterim prednostim, ki bi jih prinašal ta zakon, so volilci zavrnili ta zakon. Študentsko delo omogoča študentu finančno samostojnost, izboljšanje življenjskega standarda, pridobivanje delovnih izkušenj in tudi možnost kasnejše zaposlitve v podjetju. Po drugi strani pa se mu zaradi prekomernega dela preko študentskega servisa podaljša čas študija. Za delodajalca pa predstavlja študent cenejšo delovno silo, sveže znanje, ideje ter delovno energijo. Študentsko delo ima v Sloveniji pomembno vlogo tako za študente kot tudi za delodajalce. In our thesis we discuss the regulation and taxation of student work in Slovenia and Germany. We examined the main differences and similarities in our country and in Germany. The main difference is that the German students are equal to other citizens. Also the length of service for their work begins while they are still students. Their priority is studying, while Slovenians give great importance to work and work experiences. The difference is in the fact that students in Germany must pay their own individual contributions, insurance and income tax. For students in Slovenia such contributions are paid by employers, they need to pay only income tax, and even then only if the amount exceeds 400 Euro. The similarity we have with Germany is that we have the agencies which provide temporary and part-time jobs and student work is taxed only above a certain amount of student income. Student work brings both strengths and weaknesses to students and employers. Most features of student work seem as an advantage for the students but not for businesses, or employers or vice versa. Student work is often exposed to abuse. The most frequent abuse is the misuse of employers note and abuse of status. Small Work Act would undermine most students, as they would be restricted to a certain number of working hours. Students would have to share the jobs with the unemployed and pensioners. Despite some advantages, which could bring this law, the voters rejected the law. Student work provides the student financial autonomy, improving living standards, work experience and the possibility of subsequent employment in the company. On the other hand, due to the overwork a student has he is obliged to extended his time of study. For the employer a student represents cheaper labor, fresh knowledge, ideas and energy. Student work in Slovenia has an important role for both students and employers alike.