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Instructional Videos for JMHZ on the CSSZ ePortal Payroll agenda

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

Marek Toráč
Anna Beránková
| 2 min read | May 5, 2026
"Švarcsystém": Navigating an Environment of Diverging Rules Payroll agenda

The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...

Marek Toráč
Anna Beránková
| 4 min read | May 5, 2026
Single Monthly Employer Report and Annual Tax Reconciliation: What (Not) to Report in 2026 Payroll agenda

The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...

Anna Beránková
| 4 min read | April 16, 2026
Lump-Sum Travel Allowances Under the Scrutiny of the SAC Payroll agenda

In a recent judgment, the Supreme Administrative Court (SAC) revisited the issue of lump-sum travel allowances involving the employment agency Manuvia...

Anna Beránková
| 6 min read | April 7, 2026
When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company” Personal income tax

In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...

Anna Beránková
| 6 min read | February 9, 2026
Priorities of the Ministry of Finance: combating the grey economy and EET 2.0 Tax & Accounting

The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...

Anna Beránková
| 5 min read | January 13, 2026
Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year Personal income tax

The flat-rate tax regime is a welcome simplification for many self-employed persons (“OSVČ”) – instead of filing tax returns and annual reports with the...

Anna Beránková
| 6 min read | January 7, 2026
Christmas gift-giving under the lens of taxes: A practical guide for 2025 Tax & Accounting

With the Advent season upon us, the traditional question arises once again – what gift will bring joy this year? For companies, Christmas gifts are an...

Anna Beránková
| 7 min read | December 8, 2025
Return to the original regime: sales of companies and shares once again exempt from income tax Personal income tax

From 1 January 2026, investors and business owners will see another significant change. The Chamber of Deputies approved an amendment to the Income Tax Act...

Anna Beránková
| 5 min read | October 14, 2025
End of contradictory rulings: morality goes aside, SAC upholds obligation to tax income from prostitution Personal income tax

The Supreme Administrative Court (“SAC”) reacted to the continuation of the well-publicised case concerning the taxation of income from prostitution with a...

Anna Beránková
| 5 min read | October 8, 2025
Undeclared work: New obligations for employers apply from October Payroll agenda

A significant change in the area of foreigner employment came into effect on 1 October 2025 . The amendment to the Employment Act introduces a new legal...

Anna Beránková
| 4 min read | October 7, 2025
From the case-law: When is severance pay really exempt from insurance premiums? Payroll agenda

The Supreme Administrative Court (“SAC”) dealt in its judgment No. 10 Ads 67/2025 with a dispute between GRASO a.s. and the Czech Social Security...

Anna Beránková
| 6 min read | September 30, 2025
Active seniors bring savings and experience to companies – discount on insurance premiums proves successful Payroll agenda

Employers in the Czech Republic are increasingly using a tool designed to support support the employment of disadvantaged groups on the labour market. The...

Anna Beránková
| 3 min read | September 30, 2025
High-risk professions will receive a mandatory pension contribution from 2026 Payroll agenda

From 1 January 2026, new legislation will come into force introducing a mandatory contribution to retirement savings products for employees performing...

Anna Beránková
| 3 min read | September 5, 2025
The Czech labour market is ageing, foreigners are the solution Payroll agenda

Demographic developments in the Czech Republic clearly show that the domestic labour force will not be sufficient to meet the needs of the labour market in...

Anna Beránková
| 4 min read | September 5, 2025
Senate approves single monthly employer report, but returns accompanying bill to Chamber of Deputies Payroll agenda

On 23 July 2025, the Senate approved the Single Monthly Employer Report Bill, which represents a significant step towards administrative simplification for...

Anna Beránková
| 4 min read | July 28, 2025
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