Forvis Mazars Payroll Newsletter 12/2025
Content:
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The year 2026 will bring the biggest changes to the public health insurance system in recent years. The definition of self-employed persons, employment conditions, minimum advance payments, deadlines, payment methods and administrative procedures will change. Below you will find an overview of the most important changes that will take effect on 1 January 2026.
From 1 January 2026, there will be a change in the area of work-related accidents, which is closely related to the digitisation of this agenda. This mainly concerns the obligation to report work-related accidents exclusively electronically, via the portal of the State Labour Inspection Office ("the Office's portal"). In August 2025, the Czech Government adopted Government Decree No. 322/2025 Coll.,...
From 1 January 2026, there will be a change in the taxation of the income of members of statutory and supervisory bodies if these natural persons are tax non-residents of the Czech Republic. Until now, if a tax non-resident of the Czech Republic is a member of the statutory/supervisory bodies of Czech companies, their income is always taxed at a withholding tax rate of 15%.
From 1 July 2022, the value of non-monetary income for employees who use low-emission company cars has been reduced from 1% to 0.5% of the vehicle's purchase price. In addition, a special rate of 0.25% for electric cars was introduced on 1 January 2024. The change has brought savings in insurance premiums and taxes, while also promoting the use of more environmentally friendly vehicles with the aim...
We also provide an overview of the main HR and payroll tasks associated with the annual payroll closing, along with deadlines – ideal as a quick guide or checklist to help you ensure that nothing is overlooked.
We informed you about this obligation in the previous issue of the Newsletter, but due to numerous enquiries, we are reminding you again.
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