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Mazars Payroll Newsletter - Archive 2023

You will find below all payroll and personal agenda related newsletters from 2023.

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Mazars Payroll Newsletter 1/2023 - 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 2023

You will find below all payroll and personal agenda related newsletters from 2023.

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January 2023

Mazars in the media - In January 2023, 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: Daň z nemovitosti - Návod online, rychle a srozumitelně; 2.1.2023

Jestliže jste v roce 2022 nabyli, darovali, prodali nebo jinak pozbyli nemovitou věc, čeká vás „papírování“. Nepřehledné formuláře psané úřednickou řečí ale zvládnete hravě díky našemu návodu. Pozor, do 31. května musíte daň zaplatit. V případě, že přiznání k dani z nemovitých věcí v termínu nepodáte, obdržíte dříve či později z berňáku výzvu k podání s upozorněním na případnou sankci, pokud se ve stanovené lhůtě nepolepšíte... Daň z nemovitosti totiž nezatajíte a na hříšníka, který nepřiznal a nezdanil se dříve či později přijde. Daň z nemovitých věcí upravuje zákon č. 338/1992 Sb.

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Archive 2023

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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Year 2023

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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Wage deductions

From 1 January 2022, there is an increase 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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Compensation of travel expenses– meal allowance

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

Taxpayer discount An increase to the taxpayer discount was approved to CZK 30 840 in 2022 from the previous CZK 27 840, which represents an increase of CZK 3000 per year (just like last year).

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Health insurance

The minimum assessment base for the payment of health insurance in 2022 amounts to CZK 16 200 per month, the minimum amount of the monthly premium amounts to CZK 2 187 (CZK 16 200 x 13.5% = CZK 2 187).

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Social insurance premiums

The maximum assessment base for the payment of premiums for social security in 2022 amounts to CZK 1 867 728. Its amount is specified as 48 times the average wage that, for the purposes of the premium for the year 2022, amounts to CZK 38 911 (CZK 38 911 x 48 = CZK 1 867 728).

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Sickness insurance

The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 380/2021 Coll. from 11 October 2021 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2022 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:

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Increased pensions in 2022

Government Decree No. 356/2021 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2022 it amounts to CZK 3 900.

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Minimum wage

As of 1.1.2022, the basic rate of the minimum wage has increased from CZK 15 200 to CZK 16 200 per month through Government Decree No. 405/2021 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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Reduction of payments for shorter-term employment

In the family package, the government approved the support of part-time employment in the form of a discount on social security premiums and the contribution to the state employment policy for employers. The discount will be 5% of the total assessment bases of employees for which the discount will apply (19.8% instead of 24.8%).

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Change in the rate of the basic compensation for the use of road motor vehicles and the meal allowance

Change in the rate of the basic compensation for the use of road motor vehicles and the meal allowance and the fixing of the average price of fuel for the purpose of providing travel allowances.

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Adjustment of compensation for loss of earnings after the end of the incapacity for work resulting from accidents at work

Another change occurred in the field of accidents at work, where the average earnings applicable to the calculation of compensation for loss of earnings and the maintenance costs of survivors under the Labour Code were adjusted.

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Increase in amount of living and subsistence minimums

This change is related to the changes referred to in point 2. On 29 June 2022, Government Decree No. 204/2022 Coll., on the Increase of Living and Subsistence Minimum Amounts, was published, coming into effect from 1.7.2022.

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Announcement of a new amount for the purposes of the living and subsistence minimums and for the purposes of state social support

On 9 May 2022, the Ministry of Labour and Social Affairs issued Announcement No. 127/2022 Coll., and announced the following new amounts for the purpose of determining the living and subsistence minimums and state social support:

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Change in the additional taxation of a vehicle used for both business and private purposes

Effective from 1.7.2022, the Income Tax Act (ITA) has been amended by Amendment No. 142/2022 Coll., which concerns, inter alia, tax support for low-emission vehicles.

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Amendment to the Labour Code

The Ministry of Labour and Social Affairs has prepared an amendment to the Labour Code that will mainly apply to working from home, parental leave and also employees working on agreements outside of employment.

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Payroll Newsletters - Archive 2022

You will find below all payroll and personal agenda articles related to newsletters from 2022.

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Beyond the GAAP no.171 - November 2022

As 2022 year-end closing approaches, we present our traditional overview of the new standards and amendments applicable at 31 December. Once again, no major new standards have been published this year, but disclosures are required on the impact of standards issued by the IASB but not yet effective, particularly for insurers in view of the entry into force of IFRS 17 on 1 January 2023.

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Beyond the GAAP no.170 – October 2022

On 28 October, the EU’s financial markets regulator, ESMA, published its European Common Enforcement Priorities for the annual financial and non-financial reporting for 2022.