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Increase in pensions, education

Government Decree No.282/2024 Coll. changes the basic rate of old-age, disability, widow's, widower's and orphan's pensions - for 2025 it is CZK 4 660. The basic amount of the pension was thus increased by CZK 260 per month compared to 2024 for all pensions awarded before 1 January 2025, and the percentage rate was increased by 0.6%.

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Amendment to the Labour Code

In connection with the adoption of Act No. 230/2024 Coll., a change was made to Section 87a of Act No. 262/2006 Coll., the Labor Code, as amended, effective from January 1, 2025.

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Minimum wage

The government approved a regulation on the coefficient for calculating the minimum wage in 2025 and 2026, which sets one of the key parameters of the minimum wage indexation mechanism. The regulation was issued on the basis of the mandate of the Labour Code, which sets out the minimum wage indexation mechanism and the government's obligations in the process of updating the minimum wage. The Regulation does not set the actual amount of the minimum wage, but determines the coefficients for its subsequent calculation. Similarly, the lowest levels of the guaranteed wage will be announced.

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Forvis Mazars Payroll Newsletter 1/2025

In this edition of the Payroll Newsletter, we bring you information on the overall changes in payroll from 2025.

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Payroll Newsletter - Archive 2025

You will find below all payroll and personal agenda related articles from 2025.

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Payroll Newsletters 2025

You will find below all payroll and personal agenda related newsletters from 2025.

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European Sustainability Reporting Standards (ESRS)

As a framework for sustainability reporting, Set 1 of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.

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Equal-Salary directive

In 2023, the European Union adopted the Pay Transparency Directive 2023/970, which introduces major changes in the area of pay transparency. It significantly bolsters the application of the principle of equal pay for equal work or work of equal value between men and women. This Directive, which member states must implement in their national legislation by 2026, binds employers to a number of obligations. Its implementation can be demanding and requires thorough preparation.

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Equal-Salary

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Webinář: Příprava ESG reportu podle CSRD

Dovolujeme si Vás pozvat na webinář zaměřený na proces implementace ESG reportingu, ve kterém Vám představíme jednotlivé úkoly vedoucí k publikaci zprávy o udržitelnosti.

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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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ESG Newsletter 4/2024 – ESG Legislation: Details on the EU Taxonomy and European Standards

Following on from the previous overview of key EU regulations (found in the January newsletter), we have selected the Taxonomy and Standards, which we will talk more about today. These regulations stand side by side, yet they are intertwined.

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ESG Newsletter 10/2024 – ESG Legislation: Double Materiality Assessment

In previous ESG newsletters, we have introduced you to an overview of legislation regulating ESG and non-financial reporting, specifically the Corporate Sustainability Reporting Directive (CSRD), European Sustianability Reporting Standards (ESRS) and the EU Taxonomy Regulation. Today we will focus on double materiality assessment, which is a crucial part of the implementation of the legislative requirements. We will guide you through the basic principles and concrete steps that the assessment involves, but we will also look at recommendations for the implementation and conducting of double materiality in practice.

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ESG newsletters & news

Below you will find all Forvis Mazars ESG newsletters.

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Corporate Sustainability Due Diligence Directive (CSDDD)

In 2024, the EU completed the approval process for the Corporate Due Diligence Directive (CSDDD), which focuses on preventing and mitigating negative human rights and environmental impacts within corporate supply chains. The Directive substantially expands the responsibility of companies for the impacts not only of their direct business activities, but especially for the impacts of the activities of their subsidiaries and business partners. The new rules will affect companies operating in EU markets, with the effectiveness of the regulation differentiated according to the criteria of number of employees and company turnover. The first wave of companies is expected to be subject to the new requirements by 2027. The CSDD represents a key step towards strengthening corporate accountability for problematic aspects of their supply chains.

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EU Taxonomy

The EU Regulation 2020/852 (EU Taxonomy Regulation) came into force in July 2020 and is part of the obligations for entities that are obliged to prepare an ESG report under the CSRD. The scope of the entities concerned is therefore the same as that set for the CSRD. The Regulation clearly defines what conditions an activity must fulfil in order to qualify as sustainable, i.e. compliant.

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Archive & International Brochures

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Year 2025

Forvis 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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Forbes: Daňové změny na obzoru. V roce 2025 si živnostníci výrazně připlatí; 31. 12. 2024

Zvýšení odvodů pro živnostníky i vyšší paušální daň v prvním pásmu patří mezi hlavní daňové změny v nadcházejícím roce. Mění se také pravidla pro uplatňování nároku na odpočet daně z přidané hodnoty nebo pravidla zdanění výnosů z kryptoměn. Od Nového roku se rovněž zvyšují sazby spotřební daně z tabákových výrobků i z alkoholu. Vyplývá to z informací ministerstva financí a z vyjádření daňových odborníků.

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MoneyMAG.cz: Daňové změny 2025: Co přinese nový rok pro vaše finance?; 30. 12. 2024

Pro příští rok se zvyšuje daňové zatížení OSVČ platící minimální zálohy na sociální a zdravotní pojištění i pro OSVČ v prvním paušálním režimu. Více na pojistném zaplatí i zaměstnanci s nadstandardními příjmy, zaměstnanci pracující na zkrácený úvazek s nízkou mzdou nebo osoby bez zdanitelných příjmů. Bude však možné si více přivydělat bez odvodů pojistného na pracovní dohody. Jaké jsou hlavní daňové novinky?

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e15.cz: Zaměstnávání mladistvých: Jaké změny přináší novela zákoníku práce?; 19. 12. 2024

Plánovaná novela zákoníku práce by mohla přinést zásadní změny v oblasti zaměstnávání mladistvých. Kromě toho, že zpřísňuje ochranu této skupiny zaměstnanců, poprvé otevírá možnost legálně zaměstnávat nezletilé osoby již od 14 let. Jaké jsou podmínky, omezení a na co si dát pozor?

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Kuching

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e15.cz: Změna zdravotní pojišťovny od ledna 2025: Co si pohlídat?; 10. 12. 2024

V Česku působí sedm zdravotních pojišťoven a každý pojištěnec může svoji zdravotní pojišťovnu změnit jednou za dvanáct měsíců. Na co si dát pozor při změně zdravotní pojišťovny od ledna?

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December 2024

Forvis Mazars in the media - In December 2024, 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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Forvis Mazars Group announces new governance model and leadership positions

17 December 2024: Forvis Mazars Group (legacy Mazars), the international audit, tax and advisory services partnership, today announces the appointments of Hervé Hélias and Pascal Jauffret as Chairman and CEO respectively, as part of its evolved governance structure.