Payroll Newsletter - Archive 2024
You will find below all payroll and personal agenda related articles from 2024.
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).
Records of agreements on work performance - changes from 1.7.2024
With effect from 1 July 2024, Act No. 163/2024 Coll. was approwed, which introduces a new obligation for employers in the area of sickness and pension insurance. This is the obligation to register employees who perform activities on the basis of a concluded agreement for the performance of work (DPP), including DPP on which no insurance premiums are deducted. The Czech Social Security Administration (CSSA) will now also register these employees in the register of insured persons, regardless of their monthly earnings.
Changes to the state contribution in the third pension pillar
As of 1 July 2024, there are changes concerning supplementary pension savings and supplementary pension insurance. The limits of the minimum contribution of the participant from which the state contribution is provided and the maximum contribution of the participant for which the maximum amount of the state contribution is provided are increased. The aim of this change is to motivate people to make higher monthly contributions in order to ensure that they have sufficient financial reserves for old age.
Employment of foreigners - Labour Office of the Czech Republic
If an employer employs foreigners, it is obliged to provide the Labour Office of the Czech Republic with information on the start or termination of their employment. In connection with the full digitalization of this obligation and on the basis of the amendment to Act No.435/2004 Coll. on Employment, employers must, from 1 July 2024, transmit information on foreigners to the Labour Office only in one of the following three ways (Section 87(5)):
Changes under discussion from 2025 - Initial occupational medical inspections
The Ministry of Health has prepared an amendment to Act No.373/2011 Coll., on Specific Health Services, concerning, among other things, initial occupational health inspections. The comment procedure has been completed and further developments are now awaited. The effective date of the amendment is proposed for 1 January 2025.
- 1
- 2