Payroll Accounting
New Framework Agreement to simplify rules for insurance contributions in case of teleworking
The European Commission has presented a new Framework Agreement to make it easier for cross-border workers to pay their insurance premiums. From 1 July 2023, workers can work from home on a larger scale without the employer having to register and…
Merciful summer at the Czech Social Security Administration
On 10 July 2023, the Czech Social Security Administration (hereinafter the “CSSA”) launched a new service on its ePortal, thanks to which it is possible to find out the insurance premiums owed to the CSSA and submit a notice of repayment. The…
Income paid to a company’s managing director may not always be income from dependent activity (employment)
The Supreme Administrative Court (hereinafter the “SAC”) has issued a judgment in the proceedings on the cassation complaint of 12 June 2023, no. 2 Afs 94/2022-48, against the judgment of the Regional Court in Brno (hereinafter the “Regional Court”)…
Change in the refund rate for diesel fuel consumed
The Ministry of Labour and Social Affairs has issued an update to Decree No.467/2022 Coll., in which it introduced a new, lower average price of diesel fuel for the purposes of refund for fuel consumed. The amount of refund has been reduced from the…
Merciful Summer for Insurance for Clients of the CSSA
On 23 June 2023, Act No. 181/2023 on the extraordinary waiver of penalties on social security premiums and contributions to state employment policy and enforcement costs was promulgated in the Collection of Deeds, which will allow clients of the…
The President signed bills on Merciful Summer into law, it will take effect on 1 July 2023
On 31 May 2023, the Senate approved two related bills from the Ministry of Finance and the Ministry of Labour and Social Affairs as referred by the Chamber of Deputies.
Specifically, it is a bill on extraordinary waiver and extinction of certain tax…
Major changes to work performance agreements
The Chamber of Deputies is currently debating a government bill amending the Labour Code. One of the amended areas is agreements on work performed outside the employment relationship, i.e. agreements to complete a job and agreements to perform work.…
Merciful summer for tax and social security debtors
Merciful summer for taxes
The Chamber of Deputies has approved the bill on extraordinary waiver and extinction of certain tax debts and submitted it to the Senate. The aim of the proposal is to give tax debtors the opportunity to get rid of…