Payroll Accounting

Antivirus programme prolonged until the end of May

Antivirus programme prolonged until the end of May

The Antivirus programme, which has saved more than a million jobs already, according to an announcement of the Ministry of Labour and Social Affairs, will continue until the end of May. For the time being. The prolongation of the Antivirus programme…
Prolongation of the “isolation contribution” is being discussed

Prolongation of the “isolation contribution” is being discussed

The “isolation contribution”, that is an extraordinary contribution for employees, on whom quarantine has been imposed, may, according to a decision of the government, continue until the middle of this year. The contribution now habitually called…
The deadline for submitting survey of income to the Social Administration without sanctions until 30 June 2021

The deadline for submitting survey of income to the Social Administration without sanctions until 30 June 2021

Self-employed persons may submit their surveys of income and expenses for the year 2020 to the respective local Social Security Administration in a prolonged deadline without sanctions until 30 June 2021. As of this date, they must also settle any…
The deadline for submitting a survey of income to the health insurance company

The deadline for submitting a survey of income to the health insurance company

The statutory deadline for submitting surveys of income and expenses for health insurance for the year 2020 will be 2 August 2021 for all self-employed persons. The amendment, which introduces this option (parliamentary print no.1180) was approved…
How doctors and employers proceed in case of isolation contributions

How doctors and employers proceed in case of isolation contributions

The so-called isolation contribution is in operation from 1 March to 30 April 2021 and it is an extraordinary contribution, which an employer pays in addition to the reimbursement of wage to an employee, on whom quarantine or isolation has been…
Luncheon vouchers vs flat-rate contribution for meals

Luncheon vouchers vs flat-rate contribution for meals

From January 2021, the Czech legislation has enabled providing tax-advantaged meals to employees not only by means of canteens or luncheon vouchers, but also in monetary form. This is a relatively revolutionary change, which mainly brings employers,…
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…
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