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Jiří Šimek
Audit Partner and Valuation Leading Partner - Prague, Czech Republic
Milan Prokopius
Managing Partner of Forvis Mazars in the Czech R. - Prague, Czech Republic
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Jan Kellner appointed Global Partner of Mazars
Prague, Montreal, 11 December 2023 - The international audit and advisory firm Mazars Group has announced that Jan Kellner, a local Partner in the Audit Department in the Czech Republic, has become its new Global Partner. His appointment was approved by the existing partners at the Mazars Group's most recent global conference, held this December in Montreal, Canada.
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ESG Newsletter 1/2024 – ESG legislation: The key to a sustainable future and its implementation in the Czech Republic
In today’s business world, where environmental, social and governance (ESG) factors play an increasingly important role, it is essential that companies understand the relevant legislation, fully engage in its compliance and adopt its principles. Sustainability, the proper care of people and honest management should be an integral part of every company’s business. The subsequently acquired transparency that the implementation of these factors brings can be an important feature of the company on the market.
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e15.cz: Cestovní náhrady a zahraniční stravné 2024: Jak na výpočet?; 10. 1. 2024
Pokud pracovní cesta trvá déle než pět hodin, potom náleží zaměstnanci náhrada formou stravného. Jaké sazby platí pro rok 2024? Co přesně stanovuje vyhláška? Jak vypadají základní sazby zahraničního stravného například pro Slovensko, Německo nebo Polsko?
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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.
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Wage deductions
From 1.1.2024, there is a decrease in the (basic) unseizable amount, as well as the limit of the fully seizable remainder of net wages (i.e. the calculation base), applied during enforcement deductions from wages and similar income.
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Travel allowances
The basic rules for providing compensation for travel expenses remains unchanged. Employees in an employment relationship continue to be entitled to compensation, as are (under certain conditions) employees performing activities according to agreements to perform work or fixed work agreements, or executives and members of statutory bodies.
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Taxes
As of 1.1.2024, some tax discounts for natural persons have been abolished in connection with the adoption of the consolidation package. This applies to the discount for a student (until 31/12/2023: Section 35ba (1) (f) of the Income Tax Act) and the discount for the placement of the child, i.e. school fees (this discount will be applied for the last time in the application for annual tax settlement or in the tax return for the year 2023). The taxpayer discount and the tax advantage for children remain unchanged in 2024.
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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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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%.
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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:
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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.
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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.
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Payroll Newsletter - Archive 2024
You will find below all payroll and personal agenda related articles from 2024.
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Mazars Payroll Newsletter 1/2024 - Newsletter not only about payroll
Introducing the new issue of our Payroll Newsletter, in which we regularly inform you of news in the field and introduce current legislation, while you can also learn more about our seminars, webinars and other activities.
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Payroll Newsletters 2024
You will find below all payroll and personal agenda related newsletters from 2024.
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e15.cz: Proč se vám sníží čistá mzda a které daňové slevy vláda osekala?; 3. 1. 2024
V rámci úsporného daňového balíčku nás čeká řada opatření, která mají za cíl snížit schodek státního rozpočtu. Patří mezi ně i radikální změny tří slev na dani, za nižší čistou mzdou stojí i zavedení nové sazby nemocenského pojištění 0,6 procenta z hrubé mzdy.
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January 2024
Mazars in the media - In January 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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Právo: Termín u paušální daně se blíží; 6. 1. 2024
Už jen několik dnů zbývá podnikatelům a živnostníkům, aby se pro letošek přihlásili k platbě paušální daně, vystoupili z ní nebo změnili její pásmo. Příslušné oznámení lze finančnímu úřadu doručit do středy 10. ledna. Mění se také výše záloh.
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Year 2024
Forvis Mazars in the media - Our professionals from audit, tax, accounting, payroll and valuation departments were quoted in the following articles and comments.
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Archive 2024
Forvis Mazars in the media - 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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Finance.cz: Digitalizace je v plném proudu. Co vše lze řešit on-line?; 29. 12. 2023
Přestože se někdy může zdát, že Česko zaostává v elektronizaci veřejné správy, Portál občana již umožňuje vyřízení stovek služeb online. Digitalizace nicméně proniká do všech oblastí běžného života. Prostřednictvím mobilní aplikace můžete řídit vytápění domácnosti, při tankování paliva ani nemusíte opustit svůj automobil a třeba částku za ošetření vašeho mazlíčka zaplatí pojišťovna obratem přímo na účet veterináře. Jaké digitální výdobytky máme v běžném životě k dispozici?
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Právo: Za nemocenskou si lidé připlatí; 30. 12. 2023
Měsíčně až o několik set korun méně najdou zaměstnanci od příštího roku na svých výplatních páskách v závislosti na výši svých příjmů. Důvodem je znovuzavedení odvodů na nemocenské pojištění. Pracovníci je budou platit nad rámec toho, co za ně už odvádí zaměstnavatel.
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Jan Kellner appointed Global Partner of Mazars
Prague, Montreal, 11 December 2023 - The international audit and advisory firm Mazars Group has announced that Jan Kellner, a local Partner in the Audit Department in the Czech Republic, has become its new Global Partner. His appointment was approved by the existing partners at the Mazars Group's most recent global conference, held this December in Montreal, Canada.
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US Desk Newsletter
The "US Desk Newsletter" newsletter je publikován Mazars Group. Cílem tohoto newsletteru je pravidelně čtenáře informovat o aktuálním vývoji v oblasti účetních standardů.