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Novinky.cz: Důchodci dostanou naposledy státní příspěvky na penzijní spoření, ostatním se upraví; 13. 6. 2024

Zhruba tři čtvrtě milionu lidí dostane za červen naposledy od státu příspěvek na důchodové spoření. Týká se to všech, kterým byl přiznán starobní důchod. Těm, kteří nebudou mít ještě nárok na jednorázové vyrovnání, finanční experti doporučují, ať penzijní spoření rozhodně neukončují.

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CEE Tax & Payroll Newsletter July 2024

Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region.

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Forbes.cz: Průměrná mzda v Česku v eurech dosáhla 1779 eur. Ze zemí Visegrádu rostla nejméně; 9. 6. 2024

Průměrná mzda v soukromém sektoru vyjádřená v eurech se v Česku letos meziročně zvýšila o šest procent na 1779 eur (43 716 korun). Růst mezd byl nejpomalejší ze zemí Visegrádské skupiny (V4 – Česko, Slovensko, Polsko, Maďarsko) a polské mzdy překonaly ty české.

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Meet Madison: A full-fledged employee self service portal

We are pleased to introduce our new Forvis Mazars app Madison. This innovative web application has the ambition to become a full-fledged Employee self service portal that will make the work of employees, HR and payroll accountants easier.

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June 2024

Forvis Mazars in the media - In June 2024, our experts from the audit, tax consulting, accounting consulting, and expert institutes were quoted in the following media articles and comments

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Forvis Mazars' service offering in the area of EQUAL-SALARY certification (equal pay for women and men)

How would the working environment within your company change if everyone knew they were being rewarded fairly? What would it mean for your company to be seen as a leader in equal pay? Have you ever wondered how equal pay can affect the loyalty and motivation of your employees or potential job applicants? Are you aware that equal pay can be the key not only to ethics but also to your company's economic performance?

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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.

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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)):

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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.

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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.

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Forvis Mazars Payroll Newsletter 7/2024

In this issue of the Payroll newsletter we bring you information about the main changes effective from 1 July 2024:

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Forvis Mazars Tax View 6/2024

We would like to briefly introduce the content of the new edition of our tax newsletter. In the opening article, we will introduce you to a press release from the Czech Financial Administration regarding tax audits focused on transfer pricing, which indicates a growing interest from tax offices in this area.

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Significant changes proposed related to employment of foreigners in the Czech Republic

The Czech Ministry of Labor and Social Affairs has put forward draft legislation which would make it much easier for Czech companies to employ foreigners from several countries outside of the European Union.

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Technical Amendment to the Consolidation Package

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Non-Monetary Contributions to Companies Back in the Spotlight (Application of VAT in Barter Transactions)

The Court of Justice of the European Union (hereinafter ’CJEU’), in its recent ruling C-241/23 P. sp. z o.o. (hereinafter the ’Ruling’), addressed the application of VAT in the case of non-monetary contributions to a company’s share capital for which the contributor received newly issued shares. This Ruling is highly significant in the Czech Republic as it alters some of the established interpretations of VAT.

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Changes in the application of the arm’s length principle for marketing and distribution companies

In February 2024, the OECD published its final report on Pillar 1 - Amount B (hereinafter the “Report”), the overall aim of which is to simplify and streamline the application of the arm’s length principle for companies carrying out basic marketing and distribution activities.

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Transfer pricing audits from the perspective of the Financial Administration

At the end of March, the Financial Administration published a press release on tax audits focused on transfer pricing (available HERE in Czech). Not only do the figures on the number of transfer pricing audits carried out and the related tax assessed in 2023 confirm the Financial Administration’s continued interest in this area, the Financial Administration itself states that it is aware of the potential that additional taxation related to transfer pricing represents for the state budget.

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Technology, digitalization & innovation

We are at our best when we combine our expertise, agility and understanding with the latest technology and innovation.

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e15.cz: Neplacené volno v práci: Kdo má nárok a jak řešit odvody na zdravotní pojištění; 14. 5. 2024

Vedle situací, jako je třeba svatba či narození dítěte, kdy má zaměstnanec nárok na placené volno, mohou nastat v životě i případy, kdy zaměstnanec žádá o takzvané volno neplacené. Především u neplaceného volna delšího než měsíc, je třeba vzít v potaz i aspekt daní, zdravotního pojištění a důchodového zabezpečení.

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Mazars Central and Eastern European tax guide 2024

The Hungarian office of Mazars published for the twelfth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2024.

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May 2024

Mazars in the media - In May 2024, our experts from the audit, tax consulting, accounting consulting, and expert institutes were quoted in the following media articles and comments.

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e15.cz: Práce na DPP a DPČ: Změny a novinky přehledně. Co se změní od července?; 26. 4. 2024

Pro zaměstnávání především krátkodobých a sezónních pracovníků se tradičně využívalo zejména dohod o provedení práce či o pracovní činnosti. Pro zaměstnavatele byla tato forma finančně i administrativně výhodná. Sérií úprav, které postupně uvádí v platnost nový zákoník práce, však byla oblast dohod významně změněna. Zaměstnavatelům přibylo povinností, samotným dohodářům naopak práv. Co se v oblasti zaměstnávání na dohodu ještě změní od 1. 7. 2024 a jaké úpravy přijdou na řadu následně?

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Novinky.cz: Termíny se blíží. Nepodání daňového přiznání může vyjít draho; 20. 4. 2024

Živnostníci mají od loňska povinnost podávat přiznání k dani z příjmů elektronicky. Těm, kteří měli loni příjmy z podnikání, ale podali přiznání v papírové formě a nereagují ani na výzvy úřadů, hrozí pokuta 1000 korun. Finanční správa navíc uvaluje sankci ve výši 0,05 procenta vyměřené daně za každý den prodlení. V případě nezaplacení samotné daně nabíhá i penále, v krajním případě živnostníkovi může hrozit daňová exekuce.

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ESG Newsletter 4/2024 – ESG Legislation: Details on the EU Taxonomy and European Standards

Following on from the previous overview of key EU regulations (found in the January newsletter), we have selected the Taxonomy and Standards, which we will talk more about today. These regulations stand side by side, yet they are intertwined.

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Equal-Salary certification

Equal pay is a human right, it is a strategic issue for society and is now on the agenda of most business leaders. Achieving Equal-Salary certification enables organisations to demonstrate that they pay their employees, both women and men, equally and gives them considerable added value.