The consolidation package and the amendment to the Labor Code in the main role

On Wednesday, November 29, the TAX FORUM 2024 professional conference was held, which was attended by tax experts, specialists and lawyers. The amendment to the Labor Code, together with the government consolidation package, will bring many changes for employees and employers. For this reason, speakers included Ing. Simona Hornochová, Director General of the Financial Administration of the Czech Republic, Eva Svobodová, Director General of the AMSP of the Czech Republic, and Mgr. František Boháček, Central Director of the CSSA.

The conference was opened by Simona Hornochová , who immediately assured everyone that when it comes to changes, we are all in the same boat. She emphasized the need to connect to modern technologies that will make receiving news easier. “In parallel with the Ministry of Labor and Social Affairs, we are progressing in building a unified monthly reporting system for employers, so everything will be in one place. There, institutions will take all the information (income, benefits, CSSA, FS, ÚP…) and the tax on dependent activity should be the first module,” added Hornochová.

Taxable income for benefit cards

Ing. Hanuš Kytler from the Czech Finance Agency discussed  overseas chinese database the subject of taxation of dependent activities in detail. He also discussed the moment when taxable income arises for benefit cards. According to him, it will be necessary to base it on contracts with card companies. He mentioned, for example, Multisport cards, for which taxable income should arise immediately upon receipt, because from that moment the employer loses control over the use of the card. The General Financial Directorate is preparing a methodological communication on the taxation of employee benefits. The communication should be published by the end of the year.

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For small and medium-sized enterprises, the changes represent an administrative burden
Eva Svobodová, CEO of AMSP ČR, provided an insight into  decide on your platforms and tactics. the government consolidation package from the perspective of small and medium-sized enterprises at the conference, as they make up 99% of all companies in the Czech Republic. “We have Covid behind us, extreme energy prices, huge material prices, pressure on wages. This cocktail is truly very poisonous. Companies should prosper with a solid state behind them. However, the Czech environment is teeming with bureaucratic obstacles,” said Svobodová. She listed, for example, the upcoming changes to the DPP, written justification for home office by the employer, mandatory publication of wages in collectives, ESG reporting, whistleblowing and others.

Changes to VAT from the perspective of the consolidation package
Ing. Blanka Mattauschová, Director of the Department and Deputy  thailand data Director of the Indirect Taxes Section, also spoke on behalf of the Financial Administration . She discussed changes in the area of ​​VAT from the perspective of the consolidation package, the amendment to the Energy Act, and also news in the form of the notification obligation of payment service providers (CESOP). The contribution primarily dealt with the change in VAT rates and the new provisions on the limitation of input VAT on passenger cars. The Financial Administration does not yet have the correct methodology finalized, but should publish it at the turn of the year through a c

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