The amendment to the Labour Code has been in force since June. The notice period starts with the delivery of the notice. The probationary period is extended. 14-year-olds can take part-time jobs.
With the amendment, the barriers to work are changing. There will be more situations where you cannot go to work due to natural events. The probationary period will be extended by the days you did not work due to the obstacles.
New rules for licence fees are in force. Businesses now pay according to the number of employees, up to 25 people pay nothing.
Pay the new concession fees from July. A company with up to 49 employees will pay CZK 1025 per month, up to 99 employees CZK 2050 and up to 199 employees CZK 4100.
The tax administration sends out info on property tax. It will arrive in your mailboxes, inboxes and mailboxes. If you haven't received anything, check your spam.
Beware of fraudulent emails. Scammers are posing as tax authorities and demanding payment.
Are you registered for the cross-border VAT scheme for small businesses? Check that you have submitted your first quarterly notification. The deadline was 30 April.
Self-employed persons who are paid by the state for their health care will not pay any advance payments. This will be the case, for example, for pensioners or students. They will pay the premium at the end of the year according to their income.
Risky employees will go into pre-retirement thanks to employer contributions. This is planned by the law on mandatory contributions, which is being discussed in the House of Commons.
The court again cancelled the higher tax for Agrofert. Lovochemie from the Agrofert holding continues to litigate with Lovosice over the property tax. Last time the Supreme Administrative Court rejected the ruling.
The number of self-employed workers is the highest in history. We currently have 474,000 of them. According to experts, the increase is due to the shvarcsystem.
"We have won the Official Act of the Year 2024 competition," boasts the tax administration. The competition recognised the project of pre-filling property tax returns.
Don't forget!
Pay your property tax by 2 June if you pay up to CZK 5,000.
Pay the first instalment of the real estate tax by 2 June if you pay over CZK 5,000.
Pay your quarterly or semi-annual windfall profits tax deposit by June 16.
Pay your quarterly or half-yearly income tax deposit by 16 June.
File GATCA and FATCA notices by June 30. They apply to financial institutions.
File a return by June 30 to claim your excise tax refund for the first quarter of 2025.
May Newsletter UOL Accounting / gnews.cz - GH