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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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Webinar - Pillar 2 GloBE: CEE perspective and useful tools (21.2.2024)
Following extensive development efforts by the OECD and member countries, the imminent implementation of the global 15% minimum tax (Pillar 2 GloBE) in certain jurisdictions requires adaptations from all affected parties.
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Mazars among top CEE Transaction Services advisors in 2023
Mazars in CEE ranks #3 by number of successful M&A deals advised and #5 by disclosed M&A deal value according to ‘Mergermarket Accountant League Table 2023’
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Beyond the GAAP no. 183.- December 2023
Happy New Year from everyone at Beyond the GAAP! The IASB work plan alone suggests that this new year will be a busy one on the accounting front. But the biggest new development in 2024 will be initial application of the European Sustainability Reporting Standards (ESRS), for the first companies falling within the scope of the Corporate Sustainability Reporting Directive (CSRD) – i.e. large undertakings that are public-interest entities and that have more than 500 employees, as per the Accounting Directive.
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Právo: Školkovné lze letos uplatnit naposledy; 22. 1. 2024
Řada zaměstnanců nyní řeší, jaké dokumenty dodat zaměstnavateli, aby jim účetní snížila daně za loňský rok. Změny, které v rámci konsolidačního balíčku schválila vláda, jim do toho mohly vnést zmatek. V ročním zúčtování daně lze letos například naposledy uplatnit školkovné a za současných podmínek slevu na manželu či manželku.
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Novinky.cz: Banky se mimořádné dani vyhnuly přes státní dluhopisy; 16. 1. 2024
Tvrzení vlády, že banky odvedly na dani z mimořádných zisků místo plánovaných 33 miliard pouze 730 milionů korun hlavně proto, že lidem zvedly úročení vkladů, stále víc kulhá. Nejenže úroky od předloňského podzimu nijak nerostly, ale sami bankéři přiznali, že se placení windfall tax vyhnuli díky nákupu a držení státních dluhopisů osvobozených od daně.
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Vendula Pešková appointed Global Partner of Mazars
Prague, Montreal, 11 December 2023 - The international audit and advisory firm Mazars Group has announced that Vendula Pešková, a local Leading Partner in the Accounting Outsourcing 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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Mazars CEE deal advisory highlights 2023
In 2023 Mazars has been ranked the 3rd leading deal advisor in Central & Eastern Europe, based on the Mergermarket CEE Accountant League Table by the number of successful deals, and among the top 5 players by disclosed M&A deal value in CEE.
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Pozvánka na Mazars ESG webinář - ESG legislativa: Klíč k udržitelné budoucnosti a její implementace v ČR (31. 1. 2024)
V současném podnikatelském světě, kde hrají environmentální, sociální a správní (ESG) faktory stále větší roli, je zásadní, aby firmy relevantní legislativě porozuměly, plně se zapojily do jejího dodržování a osvojily si její zásady. Udržitelnost, řádná péče o lidi a poctivé řízení by mělo být nedílnou součástí podnikání každé firmy. Následně získaná transparentnost, kterou s sebou implementace těchto faktorů přináší, může být důležitou vlastností firmy na trhu. Oblast ESG je tak nyní jednou z největších výzev ve světě byznysu.
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Mazars moves to new offices in Port7 in Holešovice
We would like to inform you that as of March 1, 2024, we are moving to new modern offices in Port7 in Holešovice. As of this date, we will be operating at a new address: Pod Dráhou 1637/4, 170 00 Prague 7, which will also be our new correspondence address. The current correspondence address will only be valid until the end of February 2024. After the move, you will find our reception on the 6th floor of the building during normal opening hours (weekdays 8:00-17:00).
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Vendula Pešková appointed Global Partner of Mazars
Prague, Montreal, 11 December 2023 - The international audit and advisory firm Mazars Group has announced that Vendula Pešková, a local Leading Partner in the Accounting Outsourcing 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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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.