Mazars Payroll Newsletter 9/2021
Introducing the new issue of our Payroll Newsletter, in which we regularly inform you of news in the field and introduce current legislation, while you can also learn more about our seminars, webinars and other activities.
In this year’s September issue, we are bringing you detailed information about the protected account for employees in distraint. This is new and introduces the possibility of setting up a bank account not subject to seizure for debtors in distraint. The aim of this “protected” account is to guarantee debtors that they will not lose their unseizable minimum. You will find out what the conditions and rules are for setting up the protected account and what the employer’s obligations are in this regard.
The new Act No. 588/2020 Coll., on Substitute Maintenance for a Dependent Child and amendments to certain related acts (the Act on Substitute Maintenance), which regulates the conditions for providing substitute maintenance for dependent children, is also in effect from 1.7.2021. We bring you details on substitute maintenance as a new preferred claim in the next contribution.
In addition to this, you will learn more about the tax advantage for a child and the amendment to the tax bonus for parents, about the extension to the Antivirus Programme and also what the changes are in the Act on Sickness Insurance, e.g., paternity leave, long-term care and the care-giver’s allowance.
Jana Boštíková