Search
Results: 50 user(s) and 2252 document(s)
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
Relevancy 100%page
Mesec.cz: Předčasný důchod: jak si k němu přivydělat a co dělat, když chcete pracovat víc?; 5.1.2023
Řada lidí odešla před koncem roku do předčasného důchodu. Možnosti výdělku jsou zde omezené. Co udělat, abyste mohli zůstat v práci a vydělávat si i v předčasné penzi bez omezení?
Relevancy 100%page
Epravo.cz: Víme, kdo získal titul ÚČETNÍ a ÚČETNÍ FIRMA ROKU 2022; 4.1.2023
Vítězové letošního ročníku soutěže ÚČETNÍ ROKU slavili 6. prosince, kdy proběhlo hybridní formou vyhlášení výsledků soutěže. Vítězové, porota a zástupci partnerů se společně sešli v prostorách pořadatele soutěže, společnosti Wolters Kluwer ČR, a.s. odkud zároveň probíhal online přenos.
Relevancy 100%page
Doctor’s examinations
From 1.1.2023, the amendment to Decree No. 79/2013 Coll., on Occupational Health Services and Certain Types of Assessment Care, has been in effect.
Relevancy 100%page
Wage deductions
From 1 January 2023, there is an increase in the (basic) unseizable amount, as well as a limit on the fully seizable remainder of net wages (i.e., the calculation base), applied during distraint deductions from wages and similar income.
Relevancy 100%page
Travel allowances - meal contributions
The basic rules for providing compensation for travel allowances 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.
Relevancy 100%page
Taxes
The taxpayer discount and the tax advantage for children remain unchanged from 1.1.2023.
Relevancy 100%page
Health insurance
The minimum assessment base for the payment of health insurance in 2023 amounts to CZK 17 300 per month, the minimum amount of the monthly premium amounts to CZK 2 336 (17 300 x 13.5% = CZK 2 336).
Relevancy 100%page
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%.
Relevancy 100%page
Sickness insurance
The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 319/2022 Coll. from 19 October 2022 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2023 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:
Relevancy 100%page
Paternity leave - the Labour Code
On 1.12.2022, an amendment came into force that introduces paternity leave as an important personal obstacle to work on the part of the employee. So far, employees have been taking parental leave in this situation.
Relevancy 100%page
Increased pensions
Government Decree No. 290/2022 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2023 it amounts to CZK 4 040.
Relevancy 100%page
Minimum wage
As of 1.1.2023, the basic rate of the minimum wage has increased from CZK 16 200 to CZK 17 300 per month through Government Decree No. 465/2022 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.
Relevancy 100%page
Mazars Payroll Newsletter - Archive 2023
You will find below all payroll and personal agenda related newsletters from 2023.
Relevancy 100%page
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.
Relevancy 100%page
Payroll Newsletters 2023
You will find below all payroll and personal agenda related newsletters from 2023.
Relevancy 100%page
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.
Relevancy 100%page
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.
Relevancy 100%page
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.
Relevancy 100%page
Year 2023
Mazars in the media - Our professionals from audit, tax, accounting, payroll and valuation departments were quoted in the following articles and comments.
Relevancy 100%page
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.
Relevancy 100%page
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.
Relevancy 100%page
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).
Relevancy 100%page
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).
Relevancy 100%page
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).
Relevancy 100%page
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: