For one year (effective from January 1, 2024), employers were required to track seven different moments when income from participation in employee share or other incentive plans becomes taxable. Employers…
Are you considering the Czech Republic as your next destination for remote work? The Digital Nomad Program offers a unique opportunity for highly qualified professionals to live and work in…
Payroll Tax Reconciliation
The Annual Tax Reconciliation (“ATR” or “Roční zúčtování daně” in Czech) is a simplified reconciliation of payroll taxes withheld by the employer from the employee’s…
Minimum wage
The minimum wage will increase from 1 January 2025 by CZK 1,900 to CZK 20,800. The increase of the minimum wage has an impact not only on the…
Do you pay the minimum health insurance contributions in the CR as self-employed (in Czech “OSVČ”) or individual with no taxable income (in Czech “OBZP”)? Then you should make sure…
The government’s consolidation package from last year brought changes to the minimum advances for social security (pension insurance) of self-employed individuals. From 2025, there will be a further increase for…