Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll.
Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic implementing the payroll tax law
Valid
Effective from 01.01.1977
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161
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic
of 20 December 1976
implementing the payroll tax law
The Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic pursuant to Article 22 (3) of Act No. 76 / 1952 Coll., on payroll tax, as amended by Article I of Act No. 71 / 1957 Coll., and pursuant to Article I of the Act No. 90 / 1968 Coll., on certain measures in the sector of taxes paid by the population, provide:
TAX OBLIGATIONS
(K § 2 to 6 of the Act)
Fees for payroll tax (hereinafter referred to as "tax") are also persons who receive wages for work performed outside the territory of the Czech and Slovak Federal Republic at the order of the domestic payer, unless the salary has been subjected abroad to payroll tax or other tax of the same kind. It is the duty of the taxpayer to prove that the wage has been taxed abroad. Employment carried out on vessels flying the Czechoslovak State flag and on board Czechoslovak aircraft shall be treated as employment carried out on Czechoslovak State territory.
(1) Revenue arising from or in connection with the employment relationship shall in particular be:
(a) wages of all kinds as basic wages (e.g. time, task, share, mixed), remuneration (e.g. performance, performance, normal and exceptional tasks), premiums, allowances, share of economic results, overtime pay, compensation for wages, scholarships provided in connection with the employment relationship, remuneration provided in connection with solving the tasks of science and technology development, thematic tasks, etc., regardless of whether the worker is provided in cash or in kind. The salary shall also be paid for secondary activities carried out by a worker in an organisation to which he is employed, even if he is engaged under an agreement on work outside the employment relationship;
(b) any cash and in-kind transactions received by workers in connection with their employment relationship, including the proceeds from securities issued by the payer only for its staff (members) and which are non-transferable.
(2) The benefits are:
(a) the basic functional salaries of members of governments, the functional salaries and remuneration of Members of the Federal Assembly, the Czech National Council and the Slovak National Council, as well as the salaries of the Heads of Central Authorities;
(b) remuneration for the performance of duties in the local authorities and other units of the local authority, in the local government, in the public authorities and in the civil and interest associations and chambers established under the law, including other services provided in connection with the performance of duties.
(3) The following income shall be declared as income arising from employment in a proportion similar to that of employment:
(a) remuneration for work paid by a payer to persons who are not working for him, but who work for him under an agreement on work outside the employment relationship (employment agreement and employment agreement) or under contract on work under the Civil Code, if the client is a legal person or a natural person who is engaged as a businessman or under special rules other than income which is subject to tax on income from literary and artistic activities;
(b) the remuneration paid by the county authorities and municipalities to voluntary carers;
(c) remuneration for expert and interpreter performance paid to experts and interpreters, which has been established by the competent authority in the proceedings;
(e) remuneration for work performed in connection with membership of organisations or collective bodies, irrespective of whether they are paid in cash or credited for the benefit of the members, excluding the remuneration referred to in paragraph 8 (f) and the income of athletes from sports activities from the physical organisations of which they are members, provided that the sports activities are carried out in a professional capacity, 15) they pay self-employed persons in accordance with the social security legislation (16) and provide a statement to the payer on these circumstances;
(f) scholarships of all kinds (social, benefit, enterprise, etc.) provided to pupils and students of daily studies in schools as well as to students of post-graduate studies in universities; if they are not employed by the payer as well as scholarships of ordinary scientific aspirants. Scholarships are compared for tax purposes to other cash and in-kind transactions provided under the applicable Scholarship Regulations.
(4) The payroll tax is part of the taxpayer's wage even if it is paid by the payer for his own funds.
(5) Natural benefits for tax purposes are valued at the price with turnover tax; where the goods are made of their own production or performance by the payer, the prices applied by the payer to supplies at turnover tax prices shall apply.
(6) If the payer grants the payer an apartment free of charge, an amount equal to the remuneration for the use of the flat calculated in accordance with the special rules shall be included in the taxable amount. 1) If the payer also provides the payer with free heating and lighting of the apartment, the amount of 60 CZK per month is valued for tax purposes and the amount of 10 CZK per month for each living room (including the kitchen). In the case of shared accommodation of multiple taxpayers, the amounts shall be distributed in proportion to the number of persons accommodated.
(7) If the payer provides a taxpayer who is entitled to in-kind benefits under the wage rules, instead of cash compensation, the full refund shall be included in the taxable amount.
(8) The wages within the meaning of the Act are not:
(a) pensions under the social security rules and other similar transactions under the relevant provisions, as well as benefits under the supplementary insurance scheme, irrespective of whether they are domestic income or their equivalent foreign income;
(b) the amounts by which the worker's salary or component thereof is reduced under labour law;
(c) compensation granted in respect of accidents at work and occupational diseases for loss of earnings, pain and difficulties in social exploitation, costs incurred effectively in connection with the treatment and in respect of damage in kind or other damage to the worker of an organisation under labour law or other rules; 2)
(d) gifts in kind and in cash provided by social organisations to members of such organisations, provided that they do not have the nature of remuneration for the performance of their duties [paragraph 2 (b)];
(e) life-saving rewards;
(f) remuneration paid by agricultural cooperatives to their members for working in the cooperative;
(g) sickness insurance benefits, maternity and child security benefits, parental allowance, allowances to meet the needs of foster children, remuneration for foster care, excluding remuneration for such care carried out in special establishments;
(h) remuneration paid by the State Health Administration to blood donors for blood collection;
(i) the remuneration paid for experimental health-care activities to persons undergoing such operations;
(j) housing allowances granted to workers under the relevant regulations from sources other than the cultural and social needs fund.
(1) Reimbursement of service expenses (Paragraph 3 (5) of the Act) is the kind of cash or in-kind transactions by which the payer replaces the taxpayer:
(a) the direct issue made by the payer in order to carry out the tasks assigned to him; and
(b) expenditure to cover reasonably increased costs of carrying out work.
(2) Where the taxpayer pays the service expenses of remuneration for work, only the part which the payer shall prove as the actual service expenditure shall be subject to tax. The payer shall keep the documents submitted by the payer for three years.
(3) The following shall be declared for the reimbursement of service expenses not subject to tax:
(a) travel refunds granted under the relevant legislation3) up to the amount to which the taxpayer is entitled, as well as allowances for foreign travel purposes up to 40% of the subsistence allowance provided for by these Regulations and compensation for the recruitment of a staff member who is a candidate for employment;
(b) compensation paid under the relevant rules for the use of the tools, equipment and articles required for the performance of the work; 4)
(c) the reimbursement of Members of the Federal Assembly, the Czech National Council and the Slovak National Council of expenses relating to the performance of parliamentary duties, as well as the reimbursement of the necessary expenses of members of the municipal councils;
(d) the amounts laid down in the labour legislation as so-called overheads (e.g. for raw materials, wear of machinery and tools, maintenance of work needs) or so-called financial non-accounting flat-rates;
(e) the value of the garments, as well as the protective and occupational equipment provided by the payer to the payee under the applicable labour law, including compensation for their maintenance, cleaning and washing, whether or not in kind or if cash compensation is paid instead;
(f) the value of the protective drinks and the protective diet received by the worker in accordance with the relevant rules; 5)
(g) compensation granted to artists in theatres, symphonic orchestras, Czech Radio, Czech Television, Circles and other cultural establishments for the utensible components of musical instruments, for the use of their own instruments, clothing, make-up and certification, provided they are paid under labour law;
(i) the value of the economic security provided under the relevant rules free of charge to workers participating in training;
(j) lump sums paid as compensation for expenses incurred by observers of the hydrometeorological centre;
(k) 15% of the remuneration received by folk art manufacturers for the production of articles awarded by the Institute of People's Art Production;
(n) a flat-rate for writing supplies paid to workers not exceeding 10 CZK per month;
(o) flat-rate remuneration provided by the administrator or homeowner under the labour law to housekeepers for cleaning products;
(p) allowance for the diet of service and guard dogs up to 15, - Ccs daily;
(r) compensation for accompanying hunting guests, shooting and catching animals, treatment of trophies, breeding and keeping of hunting dogs and ferret breeding, provided that such compensation is provided in accordance with the relevant regulations;
(s) 20% of the foreign salary paid to the staff of the entertainment technical equipment of the parks of culture and relaxation and the Czechoslovak circuses and varieties, provided they are not provided with foreign diets.
Exemption
The following shall be exempt:
1. the remuneration paid to the payer to its workers (members) for inventions, designs and improvements under the Specific Regulations (2) and for proposals for new ways of preventing, diagnosing and treating people and for new ways of preventing, diagnosing and treating animals and protecting plants against pests and diseases for which certificates have been issued, up to 20 000 CZK for each invention, model or design;
2. up to the total amount of 2000 Cds per year:
(a) remuneration paid by the payer to his staff on the occasion of the completion of 50 years of age and the first termination of employment after entitlement to an old-age or invalidity pension;
(b) cash transactions provided from the fund of cultural and social needs in accordance with the relevant provisions; (9) for payers not covered by this Regulation, cash transactions provided under similar conditions from social funds generated by such payers on profits (income) after tax;
3. pay paid by bodies established abroad for work carried out in the country to a person who is not resident in the country, if:
(a) the wage payee shall not stay in the country in the relevant calendar year, whether continuously or in several periods of time, for more than 183 calendar days, and if:
(b) there is no wage for work carried out in an establishment (e.g. office, establishment) which is maintained by an entity established abroad to carry out its activities in the country; for construction and assembly activities, only in the case of equipment lasting more than 183 calendar days;
4. the following amounts, if paid under the relevant rules:
(a) remuneration of members and members of correspondents of the Czechoslovak Academy of Sciences; the exemption does not, however, apply to remuneration for the performance of duties in that institution;
(b) for the staff of the Czechoslovak representative offices and other staff responsible for permanently performing their duties abroad, the addition of foreign services and the one-off provision surcharge;
(c) interest on savings deposits received by the payer only from its staff (members);
(d) wages and remuneration of members of the rescue corps in intervention in the mining areas;
(e) the value of meals or accommodation which, according to the applicable regulations, are received by uneducated young workers in addition to the monthly salary from the organisation, wholly or partly free of charge during the training period;
(g) the wages and remuneration of blind citizens, to whom, taking into account the degree of ignorance, a ZTP-P card has been issued by the district social security committee;
(h) the value of meals and accommodation provided free of charge to pupils of secondary vocational schools, special secondary vocational schools, vocational schools and schools (hereinafter referred to as the "teaching centre").
(i) scholarships (social, welfare, corporate, etc.) awarded to pupils and study students at school (see Sections 2 (1) (a) and (3) (f)), provided that they do not have the nature of compensation for earnings. Scholarships are compared to other cash and in-kind benefits provided under the applicable Scholarship Regulations (e.g. textbook allowance, one-off assistance, non-occupational allowance for a spouse and non-dependent child);
(j) an amount of 600 CJs per month from scholarships provided to regular scientific aspirants to post-graduate students in higher education and from study contributions provided under the relevant regulations of the student on leave without compensation of wages; where a scholarship or study allowance is paid for a period of less than a month, only a proportion of 600 CZK shall be exempt;
(n) salaries attributable to occasional work carried out for cooperative housing or cooperative construction of family houses which are not paid in cash but are credited to the benefit of personal service (e.g. members' shares) of members, their spouses or children by the building and family houses. This exemption shall not apply where the worker carries out this activity on an indefinite basis;
(o) remuneration paid by the statistical authorities to the rapporteurs for keeping records of family accounts for the purposes of the statistical survey;
(p) the boarding fee paid in foreign currencies to members of the crew of Czechoslovak seagoing ships;
(r) non-monetary benefits provided by the fund of cultural and social needs in accordance with the relevant provision; (9) for payers not covered by this Regulation, non-monetary benefits provided under similar conditions from social funds generated by such taxpayers on profits (income) after tax and food allowances provided by private entrepreneurs to their workers under a special regulation; 17)
(s) non-monetary remuneration paid by the payer to the worker by means other than the fund of cultural and social needs, up to a total of 300 CZK in one calendar year;
(t) loyalty fees provided under the relevant rules; 18)
(1) If the taxpayer receives the remuneration referred to in Article 4 (1) from several payers for the same invention, model or proposal, only 20 000 CZK is exempted from the total of the remuneration received. Also, only 20 000 Kčs shall be exempted from the remuneration paid by one or more payers for the same invention, model or proposal for several years. The payer may exempt the remuneration for the invention, design or design to that amount only if the payer submits to him a written declaration as to whether and to what extent he has been paid the remuneration for the awarded invention, design or design by another payer and to what extent he has been exempt.
(2) If the remuneration referred to in § 4 No 1 of the collective workers is paid, an amount of 20 000 CZK shall be exempt for each member of the collective.
(3) The amount by which the tax exemptions under Paragraph 4 (1) exceed CZK 20 000 is taxed separately from the other taxpayer's salary at the tax rates converted for the whole year (annual table), taking into account the provisions on reductions and increases in tax under § 7 to 9 of the Act and § 9. A tax subject to the amount of remuneration referred to in Paragraph 4 (1) and paid to the taxpayer by the same payer in a calendar year shall be added and taxed together as a year-round income, even if paid for various inventions, designs and proposals.
(4) Rewards for participation in the elaboration, testing, introduction or extension of inventions, discoveries, industrial designs and improvement proposals, remuneration for the applicant's cooperation, fees for experts' experts' committee and fees for carrying out tasks are taxed in full.
(5) All the fees referred to in Article 4 (2) paid to the taxpayer by the same payer during the calendar year shall be added up even if they have been provided for various reasons; of which the sum of EUR 2000 is exempt, the amount exceeding that limit being taxed taking into account § 11.
Tax rate
(1) The rate set out in the Act is the basic rate and applies to taxpayers who support two persons.
(2) The tax reduction is carried out according to the tables issued by the Federal Ministry of Finance for the monthly wage reduction and for the tax deduction calculated for the whole year.
(3) Fees in respect of a payer's employment are deducted according to the monthly table, even if the taxpayer does not receive wages for the entire monthly wage period, for example as a result of the conclusion or untying of employment during the month, for sickness, unpaid leave and other absence, or due to reduced working time.
(4) If the payer to whom the payer has submitted the declaration provided for in Article 9 (2) pays a salary not exceeding 200 CZK in the monthly wage period and cannot apply the provisions on a tax-free minimum (§ 9 (1)), the tax on a taxpayer who does not provide for more than two persons, of 5%, on a taxpayer who provides for three persons, of 3,5%, on a taxpayer who provides for four persons, of 2,5%, on a taxpayer who provides for five or more persons, on a fee of 1,5.
(5) For wages for which no tax is calculated in the monthly tax tables, the tax base has to be rounded up to an amount divisible by 20 (for annual tables divisible by 240) and the tax calculated as shown in the tables or paragraph 4 of these rounded amounts.
(6) Non-wage payers who receive the income referred to in Article 2 (3) (a) to (c) and those who are entitled to the salary agreed for a period not exceeding 60 calendar days shall be deducted at a flat rate of 10%, irrespective of whether those payers receive a salary from another payer or not. However, if, in such cases, the amounts paid by the same payer to the taxpayer in the calendar month of 800 Kčs exceed the sum of the amounts paid, the tax shall be deducted on the basis of the monthly table and taking into account the provisions of Section 9 (2).
(7) The employment income of pupils and students who are constantly preparing for a future occupation in the form of a daily study, including remuneration for the productive work of pupils, shall be taxed at a flat rate of 5% in the absence of indefinite or functional benefits (Section 2 (2)).
(8) The provisions of paragraph 7 shall also apply to pupils and students in the period prior to the start of the school year of the first year of the school and for the period from the end of their studies to the end of their school holidays immediately following the end of their studies, provided that this period is considered to be the continuous preparation of the child for the future occupation. 6)
(9) The pupils and students shall prove to the payer the facts of the studies referred to in paragraphs 7 and 8 by submitting a study licence (study report, school confirmation) or an end certificate (certificate, etc.). The payer shall take account of the licence when withholding the tax from the calendar month in which the data (date of issue and licence number, school name, year of study, etc.) will be submitted and recorded on the payroll or list referred to in Paragraph 14 (3). In the case of students who did not study daily at a lower or the same level of study at a school immediately prior to the admission to a university, the student shall take into account retroactively before the beginning of the first year of the school starting from the month in which the student began to perform his studies. The condition is that the licence will be submitted by the end of September of the same calendar year.
(10) Remuneration from the fund leading under the generally binding legislation, with the exception of fees paid on a monthly basis (performance pay), shall be taxed separately from the other taxpayer's salary at a flat rate of 10%. Such remuneration shall be subject to the tax increase provided for in Section 10 of the Act.
(11) The remuneration paid by the National Health Institute for the collection of substitute raw materials for the production of blood products is taxed separately from the other taxpayer's salary at a flat rate of 10%.
(12) The amounts in respect of the personal contribution of a member of a housing cooperative to a member's share in cooperative housing, which are paid in cash or transferred to another purpose or to another cooperative, in connection with the termination of construction, the accounting of the construction and the fixing of the final amount of the member's share of the cooperative on the basis of the fact that more than the fixed proportion has been worked out, shall be taxed at a flat rate of 10%.
(13) Extreme shift wages (hours) when paid to workers in favour of the public interest are taxed separately from their other wages at a flat rate of 15%.
(14) The severance grants provided under the relevant regulation) to workers made redundant in connection with the implementation of organisational changes or rationalisation measures shall be taxed separately from their other salary at a flat rate of 15%.
(15) The remuneration paid to members of the board of directors, members of the administrative and supervisory board, the review committee (auditors) and other collective bodies of undertakings or companies which are not related to the undertaking or company is taxed at a flat rate of 20%.
(16) The income from securities issued by the payer only for its employees (members) and which are non-transferable, and the income of workers equal to the difference between the exchange rate price of securities or the nominal value of securities, if the exchange rate price is not known, and the preferential price on their sale to workers, are taxed at a flat rate of 25%.
(17) Insurance against the supplementary pension insurance of workers or part of that insurance paid by the employer of its own resources, 19) is taxed separately from the other salary at a flat rate of 10%.
(18) The tax, which is not calculated in the tables, is rounded to the nearest crown up to 50 halves, including down, and over 50 halves upwards.
EXTENSION AND REDUCTION OF TAX
(K § 7 to 11 of the Act)
(1) The following shall be recognised as dependants:
(a) a spouse or spouse, or, where appropriate, a spouse or type and minor children (own, adopted or grandchildren and other foster children, which replace the care of parents), living with a household taxpayer, regardless of their own income. A transitional stay outside the common household (for example for reasons of treatment, studies, military service or lack of housing) is not a failure to consider such persons as dependants. Young children who do not live with a household taxpayer shall be recognised as being nourished only if they are supported by a taxpayer of at least 100 KJs per month;
(b) older children (own, adopted or adopted or grandchildren and other foster children) and other persons, if they do not have their own income exceeding 780 KJs per month and either live with a household taxpayer or live in his household, if the taxpayer grants them monthly support at least at the rate of the tax relief resulting from the recognition of those persons as dependent, but at least at least 100 KJs per month;
(c) children from divorced marriages, children from marriage in which a taxpayer - without being divorced - does not live with a spouse in the same household, and children born outside of marriage, if they do not live with a household taxpayer, as well as a spouse (husband) who is divorced with or without divorce does not live with him in the same household, if they are paid by a maintenance worker designated or approved by a court. If maintenance has not been determined or approved by the court, those persons shall be recognised as dependants, provided that they are paid maintenance at least equal to the amount of the tax relief resulting from the recognition of those persons as dependants, but not less than 100 Kns per month. However, a wife and young child who are paid a maintenance fee by a taxpayer shall be recognised as nourished only if they do not have their own income exceeding 780 CZK per month.
(2) Of the total number of children referred to in points (a) and (b) of paragraph 1 to whom the child allowance or education allowance is set at two or more children, only one child is recognised as a dependant; However, as dependants, all children to whom the child allowance or education allowance is due shall be recognised as having been paid to the taxpayer at the level set per child. Children who are not entitled to childcare allowances or childcare allowances, and children to whom the taxpayer pays maintenance fees, shall be recognised as dependants without quantitative limitation if other conditions are met for their recognition.
(3) In order to assess whether the taxpayer grants aid to maintenance persons on a monthly basis or pays maintenance fees, at least at the rate of the tax relief resulting from the recognition of those persons as dependent, the amount of the tax relief calculated on the average wage for the last 12 months before the decision of the district financial administration shall be decisive.
(4) If the taxpayer grants aid to more than one person, and the aggregate aid does not do enough to pay at least 100 CZK for each of them, only as many dependants as the taxpayer pays 100 CZK per month shall be taken into account.
(5) A child who has entered into a marriage is recognised as a dependent taxpayer if the aggregate income of the child's own family per member does not exceed 780 CZK per month and the other conditions are met.
(6) The same person is recognised as dependent only on one taxpayer and on the same taxpayer only on one tax. However, in the cases referred to in point (c) of paragraph 1, the child shall be recognised as dependants both in the case of the taxpayer who pays maintenance and in the case of the taxpayer with whom he lives in the common household. The relief provided for in Paragraph 8 (2) of the Act is not for the taxpayer who pays maintenance.
(7) If the taxpayer supports more than one person living in a common household, one of whom has a maintenance obligation against the other (e.g. father and mother), the income of each of them shall be considered to be the part of the total income of the latter.
(8) In order to assess whether the supported person has his own income in the current month in excess of the monthly income of 780 Kcs, all his gross income achieved in the previous month (e.g. income from employment, pensions, social support, income from buildings, agriculture, business) shall be taken into account. For annual income, account shall be taken of the amount corresponding on average to the month. However, no account shall be taken of:
(a) to increase the pension for helplessness;
(b) child and educational allowances;
(c) the parental allowance;
(d) a contribution to the child's foster care needs;
(e) child support,
(f) the orphan's pension;
(g) in the case of children preparing for a future occupation, with the exception of children studying for employment or for other gainful activities and for the duration of the basic military service, a scholarship, where there is no compensation for earnings, the value of free-of-charge boarding and free-of-charge meals and clothing provided under the legislation on the physical provision of young people preparing for the future occupation, the value of in-kind allowances granted to university students in the course of their military duties on holidays, and occasional earnings, provided that they are not paid for work done on an indefinite basis.
(9) Only one twelfth of the annual sum of one-off allowances and in-kind assistance provided in the framework of social care shall be included in the dependent person's own income (monthly) if this is more favourable to the taxpayer.
(10) Paragraph 8 (2) of the Act applies even if the persons mentioned there are nourished by elderly children (grandchildren and other foster children who replace parents' care).
(11) If the two spouses or the species and the mate are employed, all dependants shall be taken into account with the spouse or the spouse. The wife or partner shall be assessed in accordance with the provisions of Section 8 (3) of the Act.
(12) If the two spouses, or the type and partner living in the common household, require that relief from the title of dependants be granted instead of the spouse or co-worker, the application lodged with the district financial administration shall be accompanied by a certificate from the payer who pays the salary to the spouse or to the spouse from whom the monthly period of pay will not take account of the dependants in the event of a tax collision.
(13) The rebate on dependants shall also be payable to the spouse or cooperative in cases where the spouse or species either has no taxable income at all or his income is subject to another tax for which he does not claim a reduction in the tax on dependants.
(14) Changes in circumstances determining the increase and reduction of tax (e.g. reaching the age limit of the taxpayer and his children, the disappearance of a dependent person) shall be taken into account, subject to the provisions of Paragraph 15 (3), only from the monthly wage period following the period during which the change took place, even if the change occurred during the first day of the month.
(15) The provisions of paragraphs 15 to 17 apply to the demonstration of the circumstances relevant to the increase and reduction of tax.
(16) For the purposes of taxation of salaries and remuneration paid by legal or natural persons residing or residing in the territory of the Czech and Slovak Federal Republic to foreign language teachers who are not resident in the country and who are temporarily resident there for the purpose of carrying out their work, these taxpayers shall be treated as if each of them had been dependent on two persons regardless of their actual number; the provisions of paragraphs 1 to 15 shall not apply to those taxpayers.
(1) A taxpayer and dependants are recognised as disabled persons within the meaning of § 9 (1) of the Act (§ 7) if:
1. receive one of the following pensions:
(a) invalidity or partial invalidity pension under social security rules;
(b) an accident pension in accordance with previous regulations or disability benefits under Act No. 164 / 1946 Coll., care for military and war victims and war victims and fascist persectation, for loss of earning capacity by at least 30%, even if this pension or provision benefits have been combined with another pension;
(c) a wife's or social pension on the grounds that they became disabled before 65 years of age;
(d) a widow's pension on grounds of invalidity;
(e) an old-age pension, an old-age pension or a part-time pension instead of an invalidity or partial invalidity pension, on the ground that they have been granted an old-age pension, an old-age pension or a part-time pension for a service of years, in the context of the coexistence and entitlement to both types of pensions;
2. they do not receive any of the pensions mentioned under number 1, but
(a) prove that they have given up the provision benefits referred to in 1 (b). (b) or that they do not receive them on the sole ground that they have missed the period for claiming entitlement to them;
(b) prove that they are not entitled to an invalidity pension solely because they fulfil the conditions for entitlement to an old-age pension;
(c) they have become disabled or partially disabled within the meaning of the social security rules before entering or completing the necessary period of employment for entitlement to a pension and have not yet completed that period, so that they do not receive an invalidity pension or a partial invalidity pension only for that reason. After completion of that period, they may be recognised as invalidity only if they receive an invalidity or partial invalidity pension, except as provided for in points (d) and (e);
(d) have become disabled or partially disabled before entering the employment or the period of employment required for entitlement to a pension and hold a ZTP or ZTP card.
(2) The discount provided for in Article 9 (1) of the Act is granted by adding
(a) two additional dependants, if the taxpayer or the person entitled to the invalidity pension, or any other pension of a similar nature (paragraph 1 (1) (1) (1) (1) (1) (1) (1) (2) (a) to (d)), are treated as if they had received an invalidity pension (paragraph 1 (2) (a) to (d)));
(b) in addition to one dependant in the other cases referred to in paragraph 1.
(3) In the case of accident pensions and disability benefits under Act No 164 / 1946 Coll. the amount of the discount is the percentage of damage mentioned in the last decision on the accident pension or provision benefits. For damage of 30% to 50%, one additional person shall be added, for damage of more than 50% two additional persons shall be added. If the taxpayer receives multiple accident pensions or accident pensions and benefits from invalidity benefits under Act No. 164 / 1946 Coll. and, if a percentage of invalidity is indicated in each measure, the amount of the discount shall be determined by the sum of these percentages if pensions have been granted for various reasons. If not, the highest percentage decides. However, due to the disability of the same person, no more than two additional dependants are recognised. In case of doubt, an assessment of the assessment physician must be requested.
(4) The granting of a discount under Paragraph 9 (1) of the Act shall be decided by the district financial administration on the basis of:
(a) the decision granting the relevant pension and the proof of payment thereof (paragraph 1 (1));
(b) the assessment of the assessment physician or the decision or opinion of the opinion board of social security and the evidence of compliance with the conditions laid down in paragraph 1 (2).
(5) In assessing persons who do not receive an invalidity or partial invalidity pension, the principles applicable to the assessment of invalidity and partial invalidity for social security purposes shall be followed; in particular, the assessment shall indicate whether the taxpayer (the person who is dependent on him) is assessed according to the state of health as if he were receiving a partial disability pension or as if he were receiving an invalidity pension; indicate whether the condition is permanent or when the assessment is valid.
(6) A discount may not be granted on account of the taxpayer's invalidity or on account of the invalidity of the dependant, if the taxable person's tax base or the other spouse living in the same household with the taxpayer, spouse, minor children whose invalidity is claimed by the claimant exceeds the limit of 2 400 Kčs in the month. 13) If the taxable person's taxable base exceeds the limit of 2400 Kčs in the month but does not exceed 3000 Kčs, the discount shall be granted by deducting from the tax calculated without taking into account the rebate provided for in Article 9 of the Act an amount of 65 Kčs in addition to the invalidity for each dependent person whose total number of dependants exceeds one dependant and does not exceed five dependants.
(7) Wages or parts of wages which are taxed separately from other wages (e.g. fees for inventions, shares in economic results, wages paid by the second payer, wages taxed at a flat rate) shall not be added to other wages when assessing the limit of 2400 CZK for the purposes of granting a discount under Article 9 of the Act.
(8) The discount provided for in Article 9 (1) of the Act is for the spouse and, in the case referred to in Article 8 (4) of the Law, the spouse. If the right to this discount is not applied, it may be applied by one of the spouses whose invalidity has been granted, even if the other of the spouses applies the discount to other dependants.
(9) The discount provided for in Article 9 (1) of the Act is granted on grounds of invalidity and of those children who are not recognised as dependants of the taxpayer solely because they are covered by child or educational allowances (Article 7 (2)).
(10) The discount provided for in Article 9 (1) of the Act is not for the taxpayer because of the invalidity of the child or of the wife (divorced or not living with a common household taxpayer) to which the taxpayer pays maintenance [§ 7 (1) (c)], if this discount was allowed to another person.
(11) The discount provided for in Article 9 (2) of the Act is for widows only for the period of widowhood.
(1) If the salary, including separately taxed salaries, does not exceed 200 CZK in the current month, the payer shall, pursuant to Article 11 (1) of the Act, refrain from withholding tax only if the taxpayer submits to him the written declaration referred to in Article 15 (4) (b) (2).
(2) If the taxpayer receives a salary from several payers at the same time, only one of them will tax, taking into account the dependants and, where applicable, the discount provided for in Article 9 of the Act, the payer to whom the payer will submit the card and declaration provided for in Article 15 (4). The other taxpayers will tax as if the taxpayer did not support any person, i.e. with an appropriate increase under Section 7 of the Act (taking into account the age and, in the case of women, the circumstances of whether they are married), but at least 10%. The provisions of this paragraph shall not apply to cases where the tax is deducted at a flat rate.
METHOD OF TAX COLLECTION
(K § 12 to 14 of the Act)
(1) The payer is an organisation, as well as citizens, who pay the taxpayers wages.
(2) The payer is also a foreign-based entity which has facilities to carry out its activities in the country (e.g. office, establishment); for construction and assembly activities, only for installations lasting more than 183 calendar days.
(3) The payer collects the tax on each payment of the full amount of the tax. Advances paid during the monthly wage period shall not be deducted from the tax; they shall be deducted from the total of the final accounts.
(4) If, at the request of the taxpayer, a second or additional payer sends his gross wage to pay the organisation to which the payer is an employee, the latter shall be taxed on it together with the salary paid to the payer.
(1) A one-off wage within the meaning of Article 13 (1) of the Act is in particular compensation for unpaid leave, annual remuneration for managers and advances on such remuneration, one-off premiums, salary payments for earlier calendar years, other types of remuneration paid on a non-regular basis in addition to the normal salary, provided that they are not exempt or no other method of calculation is provided for.
(2) Where the salary varies in each month, the tax on the one-off wage is calculated on the basis of the likely annual wage, by establishing the average monthly salary paid and multiplying by 12 so far in the current year. However, if the payer knows, at the time of payment of the one-off wage, that the taxpayer's salary will change during the year, he shall take into account the expected change.
(3) If the taxpayer is not in employment relationship with the payer throughout the year, or if his salary has not been taxed at certain monthly periods of pay (for example due to a tax-free minimum), the one-off wage shall be allocated only to those periods for which the wage paid or will be taxed.
(4) If the payer pays the salary (remuneration) for the previous years to a taxpayer who, in the year in which the payment is made, is no longer in employment, collects the tax according to the annual table, taking into account the provisions of Paragraph 9 (2).
(5) The remuneration payments for the wage periods of the current calendar year shall be allocated for each monthly period and the amounts thus determined shall be added to each monthly salary. For each month the tax shall be calculated on that sum and the tax already deducted shall be deducted; The rest of the tax will then collide on payment of the supplement. Salary allowances for earlier calendar years shall be taxed as one-off wages (paragraphs 1 to 4).
(6) The payer shall refrain from taxing pursuant to the preceding paragraphs and from paying a one-off wage or salary in the month of payment, if this is more favourable to the taxpayer.
(7) The conversion of the tax pursuant to Article 13 (3) of the Act - the so-called settlement - shall be carried out by the payer only if the taxpayer (orally or in writing) or by the trade union committee for all the taxpayers, at the latest on the bill of pay for December. The missing deadline may be waived by the district financial administration responsible for the residence of the payer's treasury (§ 12 (2)).
(9) If the taxpayer has entered into employment with the payer during the year, the payer shall only settle for the months for which he has received his taxed salary. For the period during which the taxpayer received a paid salary from another payer in the same year, the payer may only make a settlement on the basis of confirmation by the previous payer of the amount of wages paid and tax withheld in each month and according to which column of the tables the tax has been deducted. If the payer has untied his employment before the end of the year, the payer shall also settle the account only for the months for which the payer received the tax paid by him, provided that the taxpayer did not enter the new employment in the same year.
(10) If the payers make a settlement with the payers who have worked for them throughout the year but have not received wages at all periods of pay (for example for sickness, maternity leave or unpaid leave), or have not been taxed (for example because of a tax-free minimum), they shall take into account only those periods of pay for which the wage was taxed.
(11) In the cases referred to in the second sentence of paragraph 8, and in paragraphs 9 and 10, the payer shall carry out a settlement by dividing the sum of wages during the year paid by the number of monthly periods of pay for which the wage was taxed. For each monthly wage period, the salary thus calculated shall be subject to tax in accordance with the circumstances applicable to the increase and reduction at the beginning of the period. The sum of the tax amounts thus calculated shall constitute the total tax liability which the payer shall compare with the tax withheld.
(12) If a taxpayer who has been granted a rebate under Article 9 of the Act has received a wage exceeding 2400 Kčs in some months, so that that discount has not been taken into account in those months, a discount shall be granted for those months, even if the average monthly wage does not exceed 2400 Kčs for the period charged.
(13) The tax shall not be taken into account in the account of separately taxed wages and wages on which the tax is deducted at a flat rate.
(14) According to paragraphs 7 to 13, the taxpayer shall also carry out a tax settlement for taxpayers who are in a proportion similar to that of the worker (§ 2 (3)).
(15) The settlement may be made only for the benefit of the taxpayer. If the settlement results in a higher tax than was correctly deducted, the settlement cannot be made. The payer shall pay less on the next payment of the tax, which he shall repay to the taxpayers as a result of the settlement, and mark it on the report on the payroll tax [Paragraph 14 (6) (c)]. The tax must be charged by the end of February after each year. This deadline may be extended by the district financial administration responsible for the settlement of the payer's treasury (§ 12 (2)).
(1) A tax which has not been struck by a payer shall be prescribed by the district tax administration responsible for the payer's treasury in the payment notice, whether or not the payer has caused the wrong tax deduction. 14)
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll., implementing the payroll tax law |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1976 |
|---|---|
| Effective from | 01.01.1977 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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