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10/01/2023page

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%.

10/01/2023page

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:

10/01/2023page

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.

10/01/2023page

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.

10/01/2023page

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.

10/01/2023page

Mazars Payroll Newsletter - Archive 2023

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

10/01/2023page

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.

10/01/2023page

Payroll Newsletters 2023

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

03/01/2023page

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.

03/01/2023page

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.

03/01/2023page

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.

03/01/2023page

Year 2023

Mazars in the media - Our professionals from audit, tax, accounting, payroll and valuation departments were quoted in the following articles and comments.

03/01/2023page

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.

03/01/2023page

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.

03/01/2023page

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).

03/01/2023page

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).

03/01/2023page

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).

03/01/2023page

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:

03/01/2023page

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.

03/01/2023page

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.

03/01/2023page

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%).

02/01/2023page

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.

02/01/2023page

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.

02/01/2023page

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.

02/01/2023page

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: