Payroll Accounting

Amendment to the Labour Code

Amendment to the Labour Code

On 12 September 2022, the government draft amendment to Act[1] No. 262/2006 Coll., the Labour Code, as amended (hereinafter “the Labour Code”) was published, which introduces fundamental changes. We have summarised these changes for you below. As of…
Case Law Taxation of wages paid illicitly

Case Law Taxation of wages paid illicitly

The Supreme Administrative Court (hereinafter the SAC) dealt with an appeal in cassation between an plaintiff (ADL PRANA s.r.o.) and a defendant (the Appellate Financial Directorate) concerning additional assessment of income tax on the income of a…
Conditions for paying health insurance and validity of the insurance card for asylum seekers from Ukraine

Conditions for paying health insurance and validity of the insurance card for asylum seekers from Ukraine

According to the General Health Insurance Company of the Czech Republic (hereinafter “VZP”), the validity of the health insurance card is the same as the period, for which the person concerned was granted a temporary protection visa. This would end…
New travel cost reimbursement rates from 20 August 2022 and meal allowance

New travel cost reimbursement rates from 20 August 2022 and meal allowance

Although travel reimbursement rates used to be regularly announced at the beginning of the calendar year, unfavourable economic developments and price increases caused travel reimbursement rates to be updated earlier in the year.  Decree No. 237…
Stricter Conditions for Ukrainians in the Czech Republic

Stricter Conditions for Ukrainians in the Czech Republic

On 15 June 2022, the Senate and then the President of the Republic approved an amendment to the Lex Ukraine Act, which sets stricter conditions for providing support to Ukrainian refugees. The new legislation took effect on 30 June 2022. The…
Travel cost reimbursements in 2022

Travel cost reimbursements in 2022

With effect from 12 March 2022, decree no.511/2021 Coll. increases the price of electricity for the purpose of calculating the compensation for fuel consumed and from 14 May 2022 it increases the price of petrol and diesel. The domestic meal…
Discount on insurance premiums for selected groups of employees

Discount on insurance premiums for selected groups of employees

By proposing an amendment to Act No. 589/1992 Coll., on social security contribution and contribution to state employment policy, the Government of the Czech Republic wants to motivate employers to create and offer more part-time jobs, which should…
Updated Guide for Future Retirees for the year 2022

Updated Guide for Future Retirees for the year 2022

The Czech Social Security Administration (“CSSA”) has published an updated guide for future pensioners, which contains detailed instructions on how to apply for a pension. It explains when we become entitled to a pension and how it is paid and…
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