The Czech Parliament has now adopted Act No. 323/2025 Sb. introducing the Unified Monthly Employer Reporting system (Jednotné měsíční hlášení zaměstnavatele – JMHZ), effective from 1 January 2026. This reform…
From January 2026, self-employed individuals (OSVČ) in the Czech Republic will see a noticeable increase in the minimum monthly advance payments for both social security (SP) and health insurance (ZP).…
The Czech flat-rate tax system (paušální daň) is a simplified tax regime available to self-employed individuals (OSVČ) who meet specific criteria. It allows qualifying taxpayers to pay a fixed monthly…
Starting 1 January 2026, the Czech minimum wage will increase by CZK 1,600 to CZK 22,400 per month. This change not only affects employees directly, but it also has important…
Executive summary The General Financial Directorate (GFD) has clarified how to distinguish genuine employee benefits from in-kind wages for Czech personal income tax purposes under §6(9)(d) of the Income Tax…
Each year, the Czech Financial Administration publishes a report summarizing its enforcement and inspection activities. The 2024 report highlights several areas where individual taxpayers — including freelancers (OSVČ), employees with…