Payroll Newsletter - Archive 2024
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HR & payroll
You will find below all payroll and personal agenda related articles from 2024.
A lump sum when working remotely
The amount of the lump sum for the reimbursement of costs for remote work is specified by the Decree of the Ministry of Labour and Social Affairs No. 397/2023 Coll. from 18.12.2023. From 1.1.2024, the flat rate of the reimbursement of costs for remote work is CZK 4.50 for each hour of work, in whole or in part, outside the employer’s workplace.
Minimum wage
As of 1.1.2024, the basic rate of the minimum wage has increased from CZK 17 300 to CZK 18 900 per month through Government Decree No. 396/2023 Coll., which amends Government Decree No. 567/2006 Coll., on the Minimum Wage, the Lowest Level of the Guaranteed Wage, the Definition of Aggravated Working Conditions and the Amount of the Wage Bonus for Aggravated Working Conditions, as later amended.
Increased pensions
Government Decree No. 286/2023 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2024 it amounts to CZK 4 400. The basic amount of the pension was thus increased by CZK 360 per month compared to 2023 for all pensions awarded before 1 January 2024.
Sickness insurance
The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 313/2023 Coll. from 10 October 2023 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2024 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:
Social insurance premiums
Effective from 1.1.2024, the obligation to pay sickness insurance premiums also arises for employees (until now, employees were only payers of pension insurance premiums). The total premium rate for employees from 1.1.2024 is 7.1%.
Health insurance
The minimum assessment base for the payment of health insurance in 2024 amounts to CZK 18 900 per month, the minimum amount of the monthly premium amounts to CZK 2 552 (18 900 x 13.5% = CZK 2 552).
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