Decree of the Ministry of Finance No. 24 / 1967 Coll.
Decree of the Ministry of Finance implementing the payroll tax law
Valid
Effective from 01.04.1967
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24
DECLARATION
Ministry of Finance
of 10 March 1967
implementing the payroll tax law
The Ministry of Finance provides 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. ("the Act '):
Tax obligation
Article 2 of the Act
(1) The salary tax (hereinafter referred to as "tax") is also subject to the wage (remuneration) for the work carried out on behalf of the domestic payer outside the territory of the Czechoslovak Socialist Republic,
(a) if carried out for a period not exceeding 183 days; or
(b) if it is carried out during a period of 12 months in succession for more than 183 days but the salary has not been subject abroad to a wage or tax of the same kind. In the same way, the ratability of compensation for these workers' leave is assessed. The fact that the wage was taxed abroad will be demonstrated by the worker.
(2) Dani is not subject to the remuneration for work carried out on the territory of the Czechoslovak Socialist Republic on the order of the foreign payer for a period not exceeding 183 days, provided that the salary is paid by the foreign payer.
(3) Dani is not subject to salaries of foreign representative staff in the country, if he is not Czechoslovak nationals. The salaries of foreign representative officials who are our nationals are subject to tax. If the foreign representative authorities do not tax them, the provisions of § 14 (3) and (4) of the Act and Article 12 (2) of this Decree apply to them.
(4) The employment of crew members on vessels flying the Czechoslovak flag shall be treated as an employment carried out on the Czechoslovak State territory.
(5) The provisions of the preceding paragraphs shall apply, save as otherwise provided in international agreements.
Article 3 of the Act
(1) The revenue accruing from or in connection with the employment relationship shall in particular be:
(a) wages and salaries of all kinds, such as basic wages (time and task), bonuses, allowances, bonuses, shares in the organisation's economic performance, wages over time, compensation for wages (including compensation for unpaid leave), fees for solving research and development tasks, for solving research tasks and for solving thematic tasks, etc., that is, everything the worker receives in cash or in kind for work from the payer. The wage is also paid for secondary activities, i.e. activities carried out by a worker in an organisation in which he is employed, outside the working hours laid down for that employment, and which depend on work of a kind other than those agreed in the employment contract,
(b) any other income received by workers in connection with their employment relationship, whether or not they have a legal right to it, such as remuneration, gifts and other free dedication, etc., unless they are exempted under Article 4 of the Act.
(2) Functional benefits are:
(a) the basic salary of members of the Government, the salary of the President and Vice-Presidents of the National Assembly, the salaries of the President, Vice-Presidents and delegates of the Slovak National Council, as well as the salaries of the Heads of Central Authorities and Authorities;
(b) remuneration for the performance of duties in national committees;
(c) remuneration for the performance of the judicial function;
(d) remuneration for the performance of duties in the popular control committees;
(e) remuneration for any duties in social organisations.
(3) The following revenue shall be declared as income arising from employment carried out in proportion to the employment ratio:
(a) remuneration paid by any organisation to persons who are not working for it but who are working for it, such as occasional, one-off and non-recurring, on the basis of an agreement on work outside the employment relationship (employment and employment agreements), with the exception of activities falling under the provisions of the Law on Income Tax from Literary and Artistic Activities. However, where a worker carries out work under these agreements on his own account or in respect of independent traders or craftsmen, that income shall be subject to a public income tax,
(b) income from the operation of music in sets of folk musicians; the payer pursuant to Article 3 (4) of the Act is the head of the file,
(c) the income of the officials and members of the association of lawyers and the Institute of Czechoslovak Advocacy,
(d) remuneration for inventions, for discoveries for which a diploma has been issued, for proposals for new ways of treating diseases and for disease protection, for new varieties of seeds and plants and for new breeds of animals for which a certificate of origin has been issued, and for improvements, even if they are paid to persons who are not in employment to the payer (see also Article 4 (1)).
(4) Part of the taxpayer's salary is the wage tax, if the taxpayer pays the tax on his own, for example if the occasional worker has been contracted a net wage.
(5) Wages within the meaning of the payroll tax law are not:
(a) pensions *) irrespective of whether they originate from domestic or foreign countries;
(b) amounts for which the worker's salary is reduced under labour law or other rules (e.g. on the basis of the corrective measure imposed under § 43 et seq. of the Criminal Code and on the basis of disciplinary measures under § 77 of the Labour Code);
(c) compensation for loss of earnings and compensation for pain, inconvenience of social application and damage in kind paid to workers under the Labour Code in respect of accidents at work and occupational diseases;
(d) gifts in kind and in cash provided by racing committees to members of their basic organisation ROH, irrespective of their size;
(e) life-saving rewards,
(f) the remuneration for the work paid by the single agricultural cooperatives to members of the cooperative, as well as to persons who are not members of the cooperative or in employment relationship to the cooperative, but who work permanently there, i.e. to carry out work in the cooperative on a continuous and regular basis as members and submit themselves to the labour orders of the cooperative and, if they establish such social security activity under Law 103 / 1964 Coll., on social security of cooperative peasants; The way of payment is indecisive.
(g) sickness insurance benefits, child allowances, educational and similar benefits granted to uninsured children;
(h) in-kind remuneration paid by a payer to a worker whose value for him does not exceed 100 CZK in one calendar year.
(6) Natural benefits for tax purposes are valued at normal retail prices; However, the provision of food is valued at 180 CZK per month, 6 CZK per day (i.e. breakfast 0,80 CZK, lunch 2,80 CZK and dinner 2,40 CZK). For five meals a daily diet is valued at 228 ccs a month, 7.60 ccs a day (breakfast and snack after 0.80 ccs).
(7) Monthly the value provided free of charge
| bytu v místech s počtem obyvatel | otopu | osvětlení | ||||
|---|---|---|---|---|---|---|
| nad | nad | nad | do | |||
| 100 000 | 25 000 | 2000 | 2000 | |||
| za každou obytnou místnost (včetně kuchyně) Kčs: | 24 | 18 | 15 | 12 | 12 | 3 |
In the case of shared accommodation, the value of the apartment, heating and lighting shall be valued in proportion to the number of persons accommodated, at least by the amount of 3 CZK per month.
(8) If the payer provides a worker who is entitled to benefits in kind under the wage rules, instead of compensation in cash, the full amount paid shall be included in the taxable amount.
(1) Reimbursement of service expenses (Section 3 (5) of the Act) is such that the payer replaces the worker
(a) the direct issue made by the payer in order to carry out the tasks assigned to him; and
(b) expenditure to cover the increased and appropriate costs of carrying out the work.
(2) If the taxpayer pays the service expenses of the remuneration for the work, the tax is free only to the part which the payer proves as the actual service expenses. 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:
1. reimbursement of travel and moving expenses, including severance payments according to the applicable regulations *), including compensation or allowances for daily commuting to the workplace, provided that the payers have been granted special regulations (e.g. professional, forestry and timber workers, construction),
2. compensation to Members and Chairs of the National Assembly Committees, compensation to Members of the Slovak National Council and reimbursement of the necessary expenses of Members of the National Committees,
3. reimbursement of final expenses relating to the performance of the judicial function and reimbursement of the necessary expenses associated with the performance of duties in the commission of popular control,
4. the amounts laid down in the applicable labour legislation, such as the so-called overheads (e.g. for raw materials, wear of machinery and tools, maintenance of work needs, etc.), and the so-called "financial non-accounting flat-rates for small-scale maintenance provided to commercial network workers,"
5. the value of garments, coats, hats, shoes and protective and occupational clothing provided by the payer to workers under the applicable labour law, as well as the replacement of their maintenance, cleaning and washing, without distinction, provided that they are provided in kind or are paid in cash instead;
6. other amounts paid under the applicable rules as compensation for service expenses, provided that they are listed in Annex I to this Order.
Article 4 of the Act
Exemption
The following shall be exempt:
1. remuneration (premium) for solving state research and development tasks, state research tasks, for solving state thematic tasks, for inventions, for discoveries for which a diploma has been issued, for proposals for new ways of treating diseases and protection against diseases, for new varieties of seeds and plants and for new breeds of animals for which a certificate of origin has been issued, and for improvements, up to 20 000 CZK for each task, invention, discovery or proposal,
2. up to the total amount of 2000 Cds per year:
(a) pay in kind and in cash and gifts provided by the payer to the worker in the course of significant work and life years of the worker (for example, 20, 30, 40 years of continuous work for the same organisation, reaching the age of 50, 60 years) or at the time of his retirement, with the exception of those due to the worker under the wage rules or collective agreement, at a level determined taking into account the number of years worked with the same organisation;
(b) the exceptional one-off remuneration paid for the initiative and competition of workers aimed at specific actions which directly bring about an improvement in the economic performance of the enterprise or an increase in the safety of work, and the remuneration which the organisation provides to its workers on the occasion of the award of state honours, orders, red flags and badges of the Minister "Best Worker,"
(c) remuneration for the direct rescue of assets held in socialist property;
(d) rewards for averting immediate danger which could cause material damage or endanger human health or life;
3. other amounts paid under the applicable rules, if they are listed in Annex II to this Order.
(1) If the taxpayer receives the remuneration referred to in Article 4 (1) from several payers for the same invention, discovery or proposal, only 20 000 Kccs shall be exempt from the total of the remuneration received. In the case of awards paid over several years for the same invention, discovery or proposal, only 20 000 can be exempted in total. The payer may exempt the remuneration to that amount only if the taxpayer submits to him a written statement that he has not been paid by any other payer a fee from which a part of the tax exemption would have been granted for the paid invention, discovery or proposal.
(2) If the remuneration referred to in Article 4 (1) of the collective workers is paid, an amount of 20 000 CZK shall be exempt for each member of the collective. If the taxpayer receives a fee for several tasks, inventions, discoveries or proposals, an amount of 20 000 CZK is exempted for each of these rewards.
(3) The amount by which the remuneration exempted pursuant to Article 4 (1) exceeds 20 000 CZK, taxed as a year-round income, separately from the other salary of the recipient of the remuneration, and taking into account the provisions on the tax-free minimum provided for in Article 11 (1) of the Act and the reduction and increase of tax pursuant to Article 7 to 9 of the Act, as if the taxpayer did not receive another wage. A tax subject to the amount of several remuneration referred to in Article 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.
(4) In accordance with the first sentence of paragraph 3, loyalty allowances shall also be taxed.
(5) The exemption of remuneration (bonuses) for solving state research and development tasks, state research tasks and for resolving state thematic tasks only applies to remuneration (bonuses) granted to workers who themselves directly deal with those tasks.
(6) The remuneration for participation in the elaboration, testing, introduction or extension of inventions and improvements, the remuneration for the cooperation of the appellant and the remuneration for experts of the members of the Panel of Experts is subject to tax in full.
(7) Gifts and rewards which do not fall within the scope of Article 4 are subject to full taxation and tax, as well as to the tax on part of the gifts and rewards referred to in Article 4 (2), together with the other salary of the taxpayer. All the gifts and rewards referred to in Article 4 (2) provided or paid to the taxpayer during the calendar year shall be added up even if they have been provided for various reasons; of which the sum is exempt from the amount of 2000 CZK and the remainder is subject to tax.
Article 6 of the Act
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 in accordance with the tables issued by the Ministry of Finance for the tax reduction during the monthly wage period as well as for the tax deduction calculated for the whole year. *)
(3) The tax on the payer is deducted according to the monthly table, even if the taxpayer does not receive the salary for the entire period of pay, for example because he has entered into the service of the payer during the period of pay or because the employment has been unbundled that the taxpayer has not worked for a part of the month for sickness, unpaid leave or other absence, or is employed with shorter working hours, etc.
(4) For wages for which tax is no longer calculated in the tax tables, the tax base should be rounded up to an amount divisible by twenty and the tax calculated in the table below calculated on that rounded amount.
(5) Non-wage payers who receive the revenue referred to in Article 2 (3) (a) and (b) and workers who are paid to the payer for a period of less than two months, * *) shall be deducted at a flat rate of 10%, irrespective of whether those workers receive wages or not from another payer. However, if, in such cases, the amounts paid by the same payer to the taxpayer in the calendar month of 800 Kcs 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 Article 9 (2).
(6) The employment income of students in the form of a daily study, including the remuneration paid to them for participating in the secondary economic activity of higher education institutions pursuant to § 5 (2) of Act No. 19 / 1966 Coll., on higher education institutions, shall be subject to a 5% flat-rate tax reduction in the absence of permanent employment income.
(7) The tax deducted under the previous provisions shall be rounded up to and including 50 halos and rounded up to and including the whole crown and exceeding that amount to the whole crown.
K § 7 and 8 of the Act
Tax increases and reductions
(1) The following shall be recognised as dependants:
(a) spouse (spouse), or spouse (type), and minor children (also adopted), i.e. under 18 years of age (grandchildren, foster parents' care), if they live with a household taxpayer, whether or not they have their own income. A transitional stay outside the common household (e.g. for treatment, studies, learning, military service or lack of housing) is not a fault in making such persons regarded as dependants. If underage children do not live permanently with a household taxpayer, they may be recognised as being nourished only if they are provided with at least 100 CZK per month;
(b) adult children (grandchildren, foster parents' care) and other persons, if they do not have their own income exceeding 620 CZK per month and either live with the taxpayer permanently in the common household and the taxpayer provides them with an apartment, diet and clothing, or, if they do not live in their household, if they receive monthly support of at least the amount of the tax relief resulting from the recognition of these persons as dependants, but at least 100 CZK per month. In order to assess whether this condition is met, it is decisive how much tax relief on the average wage in the six months preceding the decision of the District National Committee would have been made;
(c) children from divorced marriages, children from marriage, where the taxpayer - without being divorced - does not live permanently with his spouse in the common household, and children born outside the marriage, if they do not live with the common household taxpayer, as well as the spouse (spouse) who is divorced with or without divorce does not live permanently with him in the common household, if they are paid by a maintenance worker designated or approved by a court. If maintenance has not been determined or approved by a court, such 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 CZK per month. However, a spouse and an elderly child who are paid child support by a taxpayer can only be recognised as being nourished if they do not have their own income exceeding 620 CZK per month.
If the taxpayer provides support to more people and the aggregate support does not do enough to account for at least 100 CZK each, only as many persons as 100 Kcsi pays monthly.
(2) If a child enters into a marriage, he or she may be recognised as a dependent taxpayer only if the total income of that family per member is not more than 620 CZK per month and the other conditions laid down in paragraph 1 (b) are fulfilled.
(3) The same person may be recognised as dependent only on one taxpayer and on the same taxpayer only on one tax. This provision does not affect the recognition of a child as being dependent on both the parent who pays the maintenance allowance and the child who lives with them. The relief provided for in Paragraph 8 (2) of the Act is only for the parent with whom the child lives, not for the taxpayer who pays maintenance.
(4) If the taxpayer supports more than one person, one of whom has a maintenance obligation against the other (e.g. father and mother), each of them shall be regarded as receiving the part of the total income of the latter.
(5) The question whether the person supported (paragraph 1) has his own income in excess of a monthly gross of 620 CZK shall be taken into account for all of his or her income, such as income from employment, pensions, social support, income from buildings, agriculture, trade, etc. However, no account shall be taken of:
(a) to increase the pension for helplessness;
(b) child and educational allowances;
(c) child support,
(d) the orphan's pension;
(e) in the case of children preparing for a future occupation, with the exception of children studying for employment or 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 a future occupation, the value of in kind which is 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.
(6) Paragraph 8 (2) of the Act applies even if the persons referred to there feed elderly children (grandchildren or other foster parents' care).
(7) If both spouses are employed, all dependants shall be taken into account in the spouse. The spouse is taxed under the provisions of Section 8 (3) of the Act.
(8) If both spouses (type and mate) who live in the same household require that relief from the title of dependants be granted instead of the spouse (spouse) of the spouse (partner), they shall add to the application a certificate from the payer who pays the salary to the spouse (spouse) that he will no longer take account of the dependants in the event of a tax collision.
(9) The discount on dependants is also payable to the spouse in cases where only the spouse receives the salary and the spouse either has no taxable income at all (e.g. pensioners) or is subject to another tax for which he does not apply a tax reduction to dependants.
(10) Changes in circumstances determining the increase and reduction of the tax (e.g. reaching the age limit of the taxpayer and his children, entering into the employment of an adult child, losing a dependant, etc.) shall be taken into account, subject to the condition set out in Article 15 (3), from the period of pay following the period in which the change took place, even if the change took place on the first day of the month. Thus, if an elderly child enters into employment during the month, so that he does not receive a full month's salary, he can be recognised as a dependent taxpayer for the current month, even if he reaches a income exceeding 620 Kns in employment this month.
(11) The provisions of Articles 15 to 17 apply to the verification of the circumstances applicable to increases and reductions.
Article 9 of the Act
(1) Disabled persons within the meaning of Section 9 of the Act may be recognised only as:
1. persons receiving any 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., on the care of military and war victims and war victims and fascist persecution, for the 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 the age of 65;
(d) a widow's pension on grounds of invalidity;
(e) receive an old-age pension instead of an invalidity or partial invalidity pension on the grounds that they have been granted an old-age pension in the course of the coexistence of the rights to both types of pensions;
(f) are recognised as a dependent person by the taxpayer (Article 7) and receive an invalidity or partial invalidity pension;
2. persons who do not receive any of the pensions mentioned under number 1, but
(a) prove that they have waived the provision benefits referred to in No 1, point (b). (b) or that they do not receive them only on the grounds that they have missed the period for claiming entitlement to them;
(b) receive an old-age pension instead of an invalidity or partial invalidity pension on the grounds that they are entitled to an old-age pension instead of an invalidity pension;
(c) 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 during employment, so that they do not receive an invalidity pension or 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 referred to in points (d) and (e);
(d) have become disabled or partially disabled before entering the service or the period of employment required for entitlement to a pension and hold a ZTP or ZTP / P card;
(e) they have been affected by both-sided deafness or their long-term unfavourable health condition, which significantly impedes their general living conditions, according to the opinion of the assessor, even if those persons do not receive a partial disability pension;
(f) they are recognised as a dependent person by the taxpayer (Article 7) and their health status according to the opinion of the medical assessor complies with the conditions for the grant of an invalidity or partial invalidity pension under the social security rules.
(2) The discount referred to in the preceding paragraph shall be granted by adding:
(a) two additional dependants, if the taxpayer (the person it provides) receives an invalidity pension (paragraph 1 (1)), or if he is to be assessed as having received an invalidity pension (paragraph 1 (2) (a) to (d) and (f)));
(b) one additional 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 percentage of damage mentioned in the last decision on accident pension or insurance benefits is decisive for the amount of the discount. If damage is 30% to 50%, one additional person shall be added; if damage is more than 50%, two additional persons shall be added. If the taxpayer receives more than one disability pension or an accident pension and the benefits of the invalidity benefits provided for by Act No 164 / 1946 Coll. and if the percentage of invalidity is stated in each measure, the amount of the discount shall be determined by the sum of these percentages if the pensions have been awarded from different titles. If not, the highest percentage is decisive. In doubt, an assessment of the assessment physician should be requested.
(4) The grant of the allowance and its amount shall be decided by the district national committee on the basis of:
(a) the decision to grant the relevant pension and the certificate of payment (paragraph 1 (1));
(b) the assessment of the assessment physician and the evidence of compliance with the conditions laid down in the cases referred to in paragraph 1 (2).
(5) In assessing persons who are not entitled to 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 dependent by him) must be assessed according to his state of health as if he were receiving a partial invalidity pension or as if he were receiving an invalidity pension and whether the condition is permanent or if the assessment is valid.
(6) The discount on account of the taxpayer's invalidity cannot be allowed in any way if the taxpayer's tax base exceeds the limit of CZK 2400 in the month.
(7) The discount is payable to the spouse (in the case of Section 8 (4) of the Law). However, if they do not apply a discount, it may be applied by one of the spouses whose invalidity (medical defect) has been permitted, even if the other spouse applies a discount on dependants.
(8) The discount provided for in Article 9 (1) of the Act does not apply to the taxpayer for a child's physical or mental defect to which maintenance is payable (Article 7 (1) (c), if that discount was permitted by the parent with whom the child lives.
(9) The relief provided for in Article 9 (2) is for widows only for the period of widows.
Article 11 of the Act
(1) Payers who pay wages which do not exceed 200 CZK in the current month shall, in accordance with Article 11 (1) of the Act, refrain from withholding tax only if the taxpayer submits to them the written declaration referred to in Article 15 (5) (b) (cc).
(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 one to whom the taxpayer will submit the card and declaration provided for in Article 15 (5). The other taxpayers will tax as if the taxpayer did not support any person, i.e. with an appropriate increase under § 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 a tax is levied in accordance with Article 6 (5) at the rate of 10%.
Method of collection
Article 12 of the Act
(1) All organisations (offices, institutes, establishments, businesses, etc., if they are self-accounting units) and persons who pay wages are a payer.
(2) The payer collects the tax on each payment of the full amount of the salary. The advances paid during the wage period are not deducted from the tax, but from the total in the final statement.
(3) If a second or additional payer has sent a claim to the taxpayer for a gross wage (remuneration) to the organisation in order to pay it to the worker who is in employment with it, it shall be taxed by that organisation together with the salary paid to the taxpayer.
(4) The shares in the economic results of the organisation shall be taxed on the accounting of the share, separately from the other salary of the worker, by the rates of the wage tax for the monthly payment period, taking into account all the factors relevant to the deduction in the period in which the shares were charged. *) The share of the economic results shall not be taken into account when clearing the payroll tax.
Article 13 of the Act
(1) The one-off wage is, in particular, compensation for unpaid leave, gifts and remuneration, if not exempt, remuneration for ancillary activities carried out for the organisation in respect of which the worker is employed, on the basis of employment agreements, lump-sum premiums, salary payments for previous calendar years, etc.
(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 is confident, at the time of payment of the one-off wage, that the payer's salary will change during the year, he shall take into account the expected change.
(3) If the worker is not in employment with the payer throughout the year (for example, he / she enters the service during the year or is untied before the end of the year), the one-off wage may be allocated only to those periods of pay for which the wage will or has been paid.
(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 Article 9 (2).
(5) The allowances for the wage periods of the current calendar year shall be allocated for each month and the amounts thus determined shall be added to each month's 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. Fees 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 fee or repayments in the month of payment, if this is more favourable to the payer.
(7) The conversion of tax under Paragraph 13 (3) of the Act - the so-called settlement - shall be carried out by the payer only if requested by the taxpayer (orally or in writing) or by the ROH race committee for all employees at the latest on the bill of pay for December. The missing deadline may be waived by the district national committee responsible for the settlement of the payer's treasury (Article 19).
(8) If the taxpayer has been employed by the payer throughout the year, he has received wages for all periods of pay and has not changed the circumstances applicable to the increase and reduction of the tax, the payer shall, when carrying out the settlement, tax on the year-round income by means of an annual table. If these assumptions are not met, the payer shall set the tax on the average monthly wage according to the monthly table (see paragraph 11).
(9) If the payer has entered into employment with the payer during the year, the payer shall only settle for the months in which the payer was employed. For the period during which the payer received a salary from another payer in the same year, the payer may only make a settlement on the basis of a confirmation by the previous payer of the amount of the salary paid and tax withheld in each month and on which rates the tax was deducted. If the payer has untied his employment before the end of the year, the payer shall also carry out the settlement for the months in which the payer was employed and only if the payer did not enter the new employment in the same year.
(10) If the payers are settling with the payers who have worked for them throughout the year but have not received wages at all periods of pay (e.g. for sickness, maternity or unpaid leave, etc.), they only take into account 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 the settlement by dividing the sum of wages during the year paid by the number of periods of pay for which the salary has been taxed. The average wage thus calculated shall be fixed for each wage period 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) In the case of non-wage payers, but only in proportion to the employment ratio (Article 2 (3)), settlement can only be made if they have been deducted from the monthly table and only for the months for which they have been paid (paragraph 10).
(13) If a taxpayer who has been granted a discount under Article 9 of the Act has received a salary exceeding 2400 CZK in some months, so that he has not been granted that discount for those months, a discount shall be granted for those months, even if the average monthly wage for the period charged does not exceed 2400 CZK.
(14) 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 amount which they repay workers as a result of the settlement shall be paid less by the payer at the next payment of the tax and shall be indicated on the payroll tax report (Article 14 (3) (c)). The tax must be charged by the end of February after each year. This period may be extended by the national committee responsible for the payer's office (Article 19).
Article 14 of the Act
(1) A tax which has not been struck by a payer shall be prescribed by the district national committee responsible for direct payment to the payer, whether or not the payer has caused the misdeduction.
(2) Taxes shall be levied by the district national committee in the district of which he resides on taxpayers receiving foreign wages. However, taxpayers living in the district of the National Committee of the City of Prague are charged the tax on the District National Committee Prague 1.
(3) If it is found that the taxpayer has been hit more than it should have been, the excess payment shall be refunded to him unless three years have elapsed since the end of the wage period in which the salary from which the tax was wrongly withheld has elapsed.
(4) The payer may return the excess tax to the taxpayer only during the year in which it was struck down or at the beginning of the following year, until he has submitted to the district national committee the balance of the wage tax withheld and paid (Article 14 (3) (a)). The refund will be paid less by the payer at the next tax payment and will mark the refund on the reverse of the voucher or transfer order. After the expiry of that period, the overpayment shall be returned by the district national committee competent according to the head office of the payer's treasury.
Liability of payers
Article 15 of the Act
(1) The tax-withholding organisations are required to submit a commission to the Czechoslovak State Bank for the collection of the wage supplement for the last month.
(2) The tax, measured in accordance with Paragraph 14 (2) of the Act, is payable within three days of delivery of the payment notice and the periodic penalty payment is calculated as from the following day. In such cases, periodic penalty payments may not be charged for the period from the date on which the tax to be deducted was due to be delivered until the payment notice.
(3) Penalties shall not be imposed unless they are at least 20 CZK per year.
(4) A tax on persons who are liable to pay a proportion similar to that of a worker does not have to pay the payer within three days of the tax deduction being made, but will pay it together with the tax deducted from the workers in employment.
(5) The Regional National Committee may allow derogations in respect of the method, period and place of payment where the derogation concerns district national committees of its constituency.
Article 17 of the Act
(1) Each payer shall be required to include in the payroll notes, in addition to the basic data (the taxpayer's name, surname, occupation, date of birth, residence, family status, names of persons who are dependent on the payer and the date of birth, the number of persons recognised in addition in accordance with Article 9 of the Act and for each period of pay of his designation) the following additional information:
(a) details of working time;
(b) the gross amount of the cash salary, with all the allowances, premiums and remuneration, as well as the amounts overpaid, if any, by other payers to the payer in accordance with Article 10 (3) (but not compensation for service expenses),
(c) the value of the natural benefits;
(d) the amount of compensation for service expenses subject to payroll tax;
(e) amounts exempt from payroll tax;
(f) the basis for calculating the wage tax deduction;
(g) withholding of payroll tax.
(2) For persons who are not employed but who work for them in a proportion similar to that of the worker (Article 2 (3) (a)), the payer need not keep the payroll; a list is sufficient with the following information: the date of payment, the taxpayer's name and address, age, family status, salary paid and tax withheld. The same applies to the record keeping by the heads of sets of folk musicians (Article 2 (3) (b)).
(3) The payers are also obliged to:
(a) submit by the end of March each year to the competent district national committee the accounts of the wage tax withheld and paid for the previous year on the prescribed forms;
(b) submit annually to the same district national committee within the time limit laid down by it a statement of the number of employees according to the amount of the salary and the number of establishments, wages and payroll tax;
(c) report on the reverse of the transfer order or in the ticket by which they pay the tax deducted, as a sum of all the taxpayers in the wage period,
(d) to issue a written confirmation to the taxpayers who so request after the end of the calendar year or at the end of the period of employment or at the end of the period of termination of the obligation to pay the salary, in writing of how much it was in the previous year or, where appropriate, by the date of termination of the service, of the payer's gross wage and of the tax on which it was deducted and at which tax rate.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 24 / 1967 Coll., implementing the payroll tax law |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.03.1967 |
|---|---|
| Effective from | 01.04.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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