Payroll Accounting

From SAC case-law: Reimbursements related to recruitment exempted from tax

From SAC case-law: Reimbursements related to recruitment exempted from tax

On 26 January 2021, the Supreme Administrative Court (hereinafter the “SAC”) issued judgment no. 2 Afs 413/2018-34, which deals with the issue of taxation of travel cost reimbursements related to recruitment. A company enterprising in engineering…
Leave from work for testing and vaccination

Leave from work for testing and vaccination

The Ministry of Labour and Social Affairs has published a recommended procedure for employers when providing leave for work to the employee for testing, vaccination, or accompanying a family member to vaccination, in relation to the occurrence of…
Possible complications with the cancellation of super-gross wage

Possible complications with the cancellation of super-gross wage

In our article entitled Tax package and income taxes, we informed you that there has been a change in act no. 586/1992 Coll., on income taxes (hereinafter the ITA) as of 1 January 2021. Among other things, the amendment has also brought other…
New flat rate tax regime

New flat rate tax regime

From 1 January 2021, traders and small entrepreneurs can use the new flat rate tax regime. The flat rate can be use by all persons, who are self-employed, who are not VAT payers and whose income from self-employed activity did not exceed CZK 1,000…
The minimum wage will increase to CZK 15,200 next year

The minimum wage will increase to CZK 15,200 next year

Next year, the minimum wage will be CZK 15,200. The proposal of the Minister of Labour and Social Affairs Jana Maláčová was approved by the Government of the Czech Republic on 16 November 2020. The minimum wage will thus reach 42.4% of the average…
Payment of pensions abroad - sending a proof of life certificate

Payment of pensions abroad - sending a proof of life certificate

The Czech Social Security Administration is temporarily changing the proof of the conditions for the payment of pensions abroad due to the continuing emergency situation caused by the pandemic of the new coronavirus and due to the emergency measures…
Holiday Accounting Amendments from 1 January 2021

Holiday Accounting Amendments from 1 January 2021

One of the areas significantly affected by the amendment to the Labour Code is holiday accounting. Changes in holiday accounting will take effect on 1 January 2021. However, every employer must prepare for the upcoming news in advance - it will be…
Currently applicable regimes of the Antivirus programme

Currently applicable regimes of the Antivirus programme

On 14 October 2020, the government of the Czech Republic approved changes in the Antivirus programme – prolongation of the period of deductibility of expenses in regime A and the introduction of regime A Plus with a higher contribution. On 26…
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