As we have already informed you, there has been a draft of an amendment to act changing the social security contributions which shall have a positive effect on part-time employment of selective group of employees.
The amendment has been approved and will be effective from 1 February 2023.
The main change is the introduction of a 5 % discount on employers’ premiums for selected groups of employees. The amount of the employer’s contributions for these employees will therefore be only 19.8% instead of the standard 24.8%.
The main condition for applying the discount is the amount of the employee’s assessment base for the calendar month, which must not exceed 1.5 times the average wage for the same employer in total.
The employer will be obliged to notify the Czech Social Security Authority in advance of the intention to apply the discount.