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Changes in Agreements as of 01.01.2023
Read the latest news on work performed outside the employment relationship effective from January 2023.
In this newsletter you will learn:
With the approaching deadlines for the Annual tax settlement for 2022, you can find below the most important deadlines and information:
Degree of work difficulty |
Coefficient |
40 hrs in € |
38,75hrs in € |
37.5 hrs in € | Monthly salary |
1 | 1,0 | 4,023 | 4,153 | 4,291 | 700€ |
2 | 1,2 | 4,690 | 4,841 | 5,003 | 816 € |
3 | 1,4 | 5,356 | 5,529 | 5,713 | 932 € |
4 | 1,6 | 6,023 | 6,217 | 6,425 | 1048 € |
5 | 1,8 | 6,690 | 6,906 | 7,136 | 1164 € |
6 | 2,0 | 7,356 | 7,593 | 7,846 | 1280 € |
Wage benefits as of 01.01.2023 | |
Overtime surcharge | Min. 25% of average hourly earnings |
Surcharge for work on public holidays | Min. 100% of average hourly earnings |
Surcharge for Saturday work | 1,79 € / 1,61 €* |
Surcharge for Sunday work | 3,58 € / 3,22 €** |
Surcharge for night work | 1,43 € / 1,25 €*** / 1,79 €**** |
Compensation for difficult performance of work | 0,72 € |
Compensation for inactive standby | 0,72 € |
*when regularly performing work on Saturdays
**when regularly performing work on Sundays
***with the predominant performance of night work
****risky work
As of 01.01.2023 the amounts of the child tax bonuses change based on the Amendment to Act No. 595/2003 Coll. on Income Tax, as amended (dated 06.12.2022).
Child tax bonus amounts valid as of 01.01.2023 (planned validity until the end of 2024):
At the same time, the tax bonus maximum thresholds are:
The entitlement to the tax bonus is valid only if the meal subsidy is not applied for children pursuant to § 4 par. 3 letter c) of Act no. 544/2010 Coll. on subsidies (up to 18 years).
The calculation of the monthly tax bonus is derived from the partial tax base (gross salary minus contributions).
ATTENTION – if employees have several employment contracts or agreements with one employer, their income is accumulated for the purposes of the calculation. This does not apply if employees have several employments or agreements with different employers. For the purpose of the child tax bonus calculation, all tax bases from all employers are cumulated during the Annual settlement based on the income confirmations from each employer.
If the partial basis is not sufficient to declare the full amount of the tax bonus, it will be possible to consider the tax base of the second eligible person living in the same household with the child (mother, father, or person with custody of the child, etc.). Adding up partial tax bases of eligible persons for the purpose of declaring a full tax bonus will be possible only through a Tax Return.
Domestic business trips
Minimum contributions to health insurance are introduced for the low-income employees by the amendment to Act No. 581/2004 Coll. on health insurance companies and health care supervision. The minimum contribution amount of 32,81 € is derived from the subsistence minimum, i.e. 234,42 € for 2023 (contribution for employee and employer together, i.e. 14%).
In case the overall health insurance contribution is lower than 32,81 €, the employee will pay the difference (including the difference in the employer's contribution).
The minimum health contributions do not apply to students, pensioners, persons on parental leave or those who are insured by the state.
Following § 228a (Section 1 - b), the seasonal work is an activity depending on the alternation of the seasons repeating each year and not exceeding eight months in a calendar year* in the field of :
*Seasonal work detailed exhaustively defined in Annex No. 1b of the Labour Code
Conditions:
Deductible Item
As of 01.01.2023, a Deductible item 605,50 € is introduced for Agreements on seasonal work activity reducing the assessment basis for old-age and unemployment insurance. Other items of the social system remain unaffected.
As of 01.01.2023, students (under Agreements on part-time work for students) and pensioners with relevant pension types (working under Agreement on work performance or Agreement on work activity) are treated as “regular” employees from the perspective of pension insurance.
The exemption applied previously for the pension insurance expired on 31.12.2022. As of 2023, it was replaced by a Deductible Items “OOP”. Students and pensioners may determine the application of the deductible item to maximum one agreement monthly. The deductible item remains the same value as the previously valid exemption, i.e. 200 €.
In order to apply the Deductible item, a written Announcement must be submitted to the employer, The Announcement must be submitted also to terminate the deductible item application.
The employer is required to report the start and end of the Deductible item application at the latest on the first day following the submission of the Announcement (start or end of the OOP).
As of 01.01.2023 employers are required to maintain analytical details for all employees. Employers are required to report these details to Social Insurance.
Without analytical data, it will not be possible to register employees with the Social Insurance for a new employment.
The analytical data are:
As of 01.01.2023 § 152c is added to the Labor Code, defining the contribution to public housing supported by the government. Employees are not legally entitled to this allowance; the employer may decide to grant it.
Conditions of provision:
The contribution granted under the above conditions is a tax-exempt income and excluded from the assessment bases for health and social insurance. At present, this is a tax expense at the employer side.
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