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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
The deadline for filing a notice with the tax authority regarding the deferral of taxation of ESOP income is approaching Payroll agenda

The Internal Revenue Service has prepared an optional model form that employers can use to file a notice of intent to defer taxation of income from employee...

4 min read | May 23, 2025
Illegal employment is back on the list of priorities. Tax administration preparing to stop evasions of billions of korunas Payroll agenda

In a recent interview for the daily Hospodářské noviny, the Director General of the Financial Administration Simona Hornochová reopened the topic of illegal...

Anna Beránková
| 5 min read | May 14, 2025
The single monthly employer report is to be discussed in its next legislative round. MPs supported the bill during the first reading Payroll agenda

On 23 April, the Chamber of Deputies approved in the first reading the proposal of the Ministry of Labour and Social Affairs to introduce a single monthly...

Anna Beránková
| 3 min read | April 29, 2025
From the case-law: Supreme Administrative Court fighting the Schwarz System again Payroll agenda

The Supreme Administrative Court (“SAC”) in its judgment No. 8 Ads 65/2024-53 of 25 February 2025 reconfirmed that the contractual relationship between an...

6 min read | March 25, 2025
Uniform monthly employer reporting: No more unnecessary administration from 2026? Payroll agenda

At the beginning of March, the government approved the bill on Uniform Monthly Employer Reporting (UMER), which is intended to significantly simplify the...

Anna Beránková
| 4 min read | March 25, 2025
Income from employee share and option plans – changes in taxation Payroll agenda

We would like to inform you that on 26 February 2025, the Senate passed the long-awaited bill concerning the income tax regime for employee shares, stocks or...

4 min read | March 4, 2025
Taxation of stock plans: Another twist in a complicated story Payroll agenda

In December, we informed you about Parliamentary Print 716, which, among other things, introduced a modification of the relatively new rules for taxation of...

Anna Beránková
| 3 min read | February 11, 2025
Electronic sick note followed by eBenefits: sickness benefits have been digitised Payroll agenda

As of 1 January 2025, the Czech Social Security Administration (CSSA) began accepting electronic submissions from treating physicians and employers for...

Anna Beránková
| 3 min read | February 11, 2025
Single monthly employer reporting will replace up to 25 forms altogether Payroll agenda

Key institutions, to which employers send dozens of forms per month, have jointly introduced a new digitisation project to ensure a more efficient system of...

Anna Beránková
| 4 min read | January 14, 2025
Flood caregiver allowance Payroll agenda

As the Czech Republic has been hit by floods from 13 September, lawmakers have approved aid through emergency legislation for people who cannot work because...

Marek Toráč
| 4 min read | December 3, 2024
Separate limit for employee health benefits Payroll agenda

In response to the introduction of an excessively low limit for the exemption of employee benefits from personal income tax under Section 6(9)(d) of the...

Marek Toráč
| 3 min read | November 19, 2024
Proposed changes to agreements to complete a job from January 2025 Payroll agenda

After several changes over a relatively short period of time in the system of taxation and payment of insurance premiums for income from agreements to...

Marek Toráč
| 3 min read | November 19, 2024
Deductions from wages can now be doubled for multiple distrainments Payroll agenda

As of 1 October 2024, the amendment to the Code of Civil Procedure allows for an increase in deductions from the wages of employees, against whom at least 4...

Anna Beránková
| 3 min read | November 19, 2024
Further changes to the taxation of employee share schemes? Payroll agenda

Less than a year after the significant changes to the tax treatment of employee stock and option schemes, another amendment has been introduced.

Anna Beránková
| 3 min read | November 19, 2024
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