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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.

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How top companies run international payroll in the ever-changing business environment

Business relationships are more than just client-supplier interactions meant to solve everyday tasks and challenges. Most of the time, the quality of these partnerships reflects on the aftermath and drives impact on the company‘s final achievements. This makes the way to choose the right business partner a highly important journey, one that requires a few key factors to identify the best company to join forces with.

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iDnes: Musí předčasný důchodce přestat pracovat, nebo smí vydělávat?; 1.12.2022

Výpočet předčasného důchodu koncem roku 2022 je výhodnější než výpočet klasického důchodu v roce 2023. Do předčasného důchodu tak aktuálně odchází hodně lidí. Někteří z nich chtějí ještě pracovat Jaké podmínky pro ně platí?

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Seznam zprávy: Jurečka navrhl nečekaně vyšší minimální mzdu, udělal ale kompromis jinde; 1.12.2022

Jurečka navrhl nečekaně vyšší minimální mzdu, udělal ale kompromis jinde Ministr Marian Jurečka chce zvýšit minimální mzdu o 1100 korun.

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Aktuálně: Poslední šance skončit jako plátce DPH a ušetřit na daních. Není to ale pro každého; 8.12.2022

Ve Sbírce zákonů vyšel daňový balíček, který od ledna mimo jiné rozšiřuje paušální daň pro osoby samostatně výdělečně činné. Nově ji tak budou moci využít i živnostníci s příjmy do dvou milionů korun. Kdo chce nově vstoupit do režimu této jednotné daně, která některým skupinám OSVČ ušetří i desítky tisíc korun ročně, musí si ovšem pohlídat termíny. Jeden z nich končí právě teď.

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iDnes: Živnostníkům a OSVČ s nízkými zisky od ledna opět zdraží povinné odvody; 9.12.2022

Všichni drobní podnikatelé a další osoby samostatně výdělečné činné, které mají nízké zisky, nebo jsou ve ztrátě, si budou muset sáhnout hlouběji do kapsy. Minimální zálohy na sociální a zdravotní pojištění se od roku 2023 zvednou o téměř 200 korun měsíčně.

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Právo: Kolik OSVČ zaplatí na zdravotním pojištění v roce 2023; 10.12.2022

Podnikatelé musejí platit zdravotní pojištění bez ohledu na to, zdali vykonávají hlavní nebo vedlejší činnost. I při vstupu do paušálního daňového režimu povinnost platit zdravotní pojištění neodpadá. V jaké výši OSVČ zaplatily zdravotní pojištění letos a jak tomu bude příští rok?

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E15: Zaměstnanecké benefity a daně. Co je dobré vědět?; 14.12.2022

Alespoň jeden zaměstnanecký benefit dostávalo letos od zaměstnavatele už 100 procent českých zaměstnanců, vyplývá z odhadu portálu JenPráce.cz. Které zaměstnanecké benefity u nás patří mezi nejžádanější?

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December 2022

Mazars in the media - In December 2022, 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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Beyond the GAAP no.169 – September 2022

In September, the IASB issued amendments to IFRS 16 on leases to clarify the subsequent measurement of a lease liability arising from sale and leaseback transactions where the lease payments are variable and not dependent on an index or rate. As requested by stakeholders, the IASB has ultimately provided no clarification on how to measure the proportion of the seller-lessee's retained interest in the asset. This issue of Beyond the GAAP presents the details of this amendment, which has been expected for several months.

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12/2022

We would like to take this opportunity to send you the eleventh issue of “Mazars Report: Economy and Financial Markets”, in which we follow the developments on the international and local markets for you on a quarterly basis.

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Discount on social security contributions for part-time employees

On 1 February 2023, Act No. 216/2022 Coll., amending Act No. 589/1992 Coll., on Social Security Premiums and the Contribution to the State Employment Policy, will come into effect, which will allow employers to apply a discount on premiums for selected employees in part-time employment or service. The aim of the amendment is to motivate employers to create part-time contracts for people who are usually unable to work full-time and can thus be at a disadvantage on the labour market.

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Waiver of a fine for the non-notification of exempted income

Taxpayers - natural persons are obliged, in accordance with the provisions of the Income Tax Act (hereinafter referred to as the “ITA”), to notify the tax administrator of the receipt of income exempt from this tax if the individual income exceeds CZK 5,000,000. Only income that the tax administrators can obtain from registers or records available to them (e.g., exempt income from the sale of a family house) does not need to be reported.

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DAC 7 – digital platforms and sellers

In mid-November the president signed the amendment to Act No. 164/2013 Coll., on International Cooperation in Tax Administration, implementing the Council Directive (EU) on administrative cooperation in the field of taxation, i.e., the DAC 7 Directive, which introduces a new scope of the automatic exchange of information, effective from 1.1.2023.

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Stricter conditions for demonstrating the right to a deduction?

In one of our previous articles, we informed you about tax and court proceedings concerning the additional assessment of VAT in the event that it is not possible to identify the actual supplier and customer by means of evidence, which is, contrary to general understanding, quite common in practice. If it is not possible to identify the actual supplier and the customer, it is not possible to demonstrate the fulfilment of the substantive conditions, for example, for