Payroll Accounting

Discrimination in employers’ internal regulations

Discrimination in employers’ internal regulations

Discrimination on the labour market is an increasingly accentuated problem not only in the Czech labour market. It may affect employees at different stages in their lives, where the employee may belong to different stigmatised groups. This…
Impact of the Opinion of the Advocate General of the CJEU on the Czech Labour Code

Impact of the Opinion of the Advocate General of the CJEU on the Czech Labour Code

Last September, the Advocate General of the Court of Justice of the EU (“CJEU”) issued an opinion on Article 88 of the General Data Protection Regulation (“GDPR”).  According to the article referred to above, Member States may, through national…
Telework and its impact on employees’ social security

Telework and its impact on employees’ social security

Restrictions on the free movement of people caused by the covid-19 pandemic have affected virtually every country in the world and have had implications for the procedures otherwise used to apply EU coordination regulations. For this reason, all…
Travel allowances from 1 January 2023

Travel allowances from 1 January 2023

As we informed you in our previous article, as of 1 January 2023, the rates of meal allowances, basic compensation for the use of road motor vehicles and the average price of fuel for the purpose of providing travel allowances will change. Since…
Under what conditions can social insurance payments be reduced?

Under what conditions can social insurance payments be reduced?

Due to the number of questions, this article provides you with a more detailed explanation and information on the circumstances, under which employers’ social security contributions can be reduced. The possibility of reducing the employer’s…
From the case law: further interpretation of a non-monetary transaction for an employee

From the case law: further interpretation of a non-monetary transaction for an employee

The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social Security Administration (“the defendant”) concerning a payment assessment ordering the applicant…
Amendment of the Road Transport Act

Amendment of the Road Transport Act

From 1 August 2022, certain provisions of the Labour Code (hereinafter “LC”) will no longer apply to drivers in international road transport. It concerns the restriction of certain labour law standards for drivers, who have been sent from another EU…
Changes to travel allowances from 1 January 2023

Changes to travel allowances from 1 January 2023

A draft amendment to the Decree of the Ministry of Labour and Social Affairs is currently under review, which is intended to change the rates of basic compensation for the use of road motor vehicles, meal allowances and the average price of fuel for…
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