Payroll Accounting

The impact of Brexit on personal income taxes, social insurance and labour law

The impact of Brexit on personal income taxes, social insurance and labour law

The United Kingdom of the Great Britain and Northern Ireland (hereinafter “the UK”) withdrew from the European Union (hereinafter “the EU”) on 31 January 2020, based on the Agreement on the withdrawal of the United Kingdom of Great Britain and…
Income tax credit in case of stayed distrainment and new amount of penalty for late payment of social and health insurance

Income tax credit in case of stayed distrainment and new amount of penalty for late payment of social and health insurance

An amendment of Act no. 120/2001 Sb., on Court Executors and Enforcement Activities (Enforcement Code) brings about a change for Act no. 586/1992 Sb., on Income Taxes (ITA), into which a new credit has been added on grounds of stayed distrainment.…
Changes for the stay of foreigners in the Czech Republic

Changes for the stay of foreigners in the Czech Republic

n connection with the change in the act on residence of foreigners effective from 2 August 2021, every foreigner entering the territory of the Czech Republic and staying there for more than 90 days is obliged to arrange travel health insurance in…
New legal regulation of kurzarbeit

New legal regulation of kurzarbeit

On 1 July 2021, an amendment of the Employment Act has taken effect, which introduces a new form of contribution for employers at the time of reduced working hours, the so-called kurzarbeit.   Why is kurzarbeit being implemented? According to the…
Change in health insurance for new-born children of foreigners

Change in health insurance for new-born children of foreigners

From 2 August 2021, an amendment of the Act on Residence of Foreigners will also affect new-born children of foreigners with a long-term residence permit, whose mother has a long-term residence permit in the Czech Republic at the time of birth and…
Senate has approved an amendment that will make children’s groups accessible for families

Senate has approved an amendment that will make children’s groups accessible for families

Parents of small children under the age of 3 years will be able to use accessible services of children’s groups. On 18 August 2021, the Senate approved an amendment, which is intended to ensure stable and predictable financing for children’s groups…
Increase in pensions, child raising surcharge and earlier retirement for rescuers

Increase in pensions, child raising surcharge and earlier retirement for rescuers

The Senate has approved an increase in pensions, child raising surcharge and earlier retirement for rescuers. The amendment will now go to the president of CR. The amendment will bring an increase of pension by CZK 300 in addition to the statutory…
The annual survey of income for the health insurance company must be submitted by 2 August 2021

The annual survey of income for the health insurance company must be submitted by 2 August 2021

The deadline for submitting the Survey of Income and Expenses for the year 2020 for the health insurance company has been extended until 2 August 2021 by an amendment to Act No. 592/ 1992 Coll., on contributions to statutory health insurance, thus…
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