Act No. 76 / 1952 Coll.
Salary Tax Act
Valid
Effective from 01.01.1953
76.
Law
of 11 December 1952
about payroll tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
For the purposes of equal taxation of workers and officials, in accordance with their earnings, and in order to further increase labour productivity and simplify collection of tax and national insurance, a wage tax is introduced, including the contribution of workers and officials to national insurance insurance.
Tax duty.
(1) Salary tax payers are:
(a) persons who receive wages for work carried out within the territory of the country, irrespective of residence;
(b) employees of the Czechoslovak representative offices and other civil servants active abroad if they are Czechoslovak nationals.
(2) Dani is not subject to the salary of diplomatic representatives authorised by the Government of the Czechoslovak Republic, professional consuls and other persons enjoying the rights of exteritoriality, if they are not Czechoslovak nationals and if reciprocity persists.
(1) Dani is subject to pay for work.
(2) The wages of the work referred to in paragraph 1 are:
(a) any revenue arising from or in connection with the service of a payer, that is to say, any recurring and one-off income without distinction, if paid in cash or in kind, in particular all types of wages and salaries, pay for overtime work, all types of premises, performance allowances, compensation for leave not taken, etc.;
(b) functional benefits;
(c) income from employment carried out in proportion to the employment ratio.
(4) The revenue referred to in paragraphs 2 and 3 shall be hereinafter referred to as "wages'. Offices, businesses, other organisations and persons paying wages are hereinafter referred to as" payers. "
(5) Compensation for service expenses is not a wage.
Liberation.
The following shall be exempt from payroll tax:
(a) the remuneration provided under the applicable regulations to employees for inventions and improvements to the amount of CZK 100.000 for each invention or improvement, and the benefits and rewards provided by the employer in connection with the employment relationship, if applicable, up to the total amount of CZK 10,000 per year. Dani is subject only to the part by which the above-mentioned rewards and gifts exceed those amounts;
(c) national sickness insurance benefits, one-off national pension benefits and an increase in helplessness pension, as well as other similar benefits;
(d) child allowance and child allowance, family allowance, educational and similar benefits granted to unprovided children.
The tax base.
The tax shall be calculated in each wage period on the salary paid during that period (tax base).
Tax rate.
The tax shall be calculated from the monthly wage according to the following table:
| ze základu | činí daň: | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| přes Kčs | až včetně do Kčs | |||||||||
| 1.500 | 5% | |||||||||
| 1.500 | 2.000 | 8% | ||||||||
| 2.000 | 3.000 | 160 | Kčs | a | 10% | ze | základu | přesahujícího | 2.000 | Kčs, |
| 3.000 | 4.000 | 260 | ,, | a | 11% | ,, | ,, | ,, | 3.000 | ,, |
| 4.000 | 5.000 | 370 | ,, | a | 12% | ,, | ,, | ,, | 4.000 | ,, |
| 5.000 | 6.000 | 490 | ,, | a | 13% | ,, | ,, | ,, | 5.000 | ,, |
| 6.000 | 7.000 | 620 | ,, | a | 14% | ,, | ,, | ,, | 6.000 | ,, |
| 7.000 | 8.000 | 760 | ,, | a | 15% | ,, | ,, | ,, | 7.000 | ,, |
| 8.000 | 9.000 | 910 | ,, | a | 16% | ,, | ,, | ,, | 8.000 | ,, |
| 9.000 | 10.000 | 1.070 | ,, | a | 17% | ,, | ,, | ,, | 9.000 | ,, |
| 10.000 | 12.000 | 1.240 | ,, | a | 18% | ,, | ,, | ,, | 10.000 | ,, |
| 12.000 | a výše | 1.600 | ,, | a | 20% | ,, | ,, | ,, | 12.000 | ,,. |
For the calculation of tax, the wage is rounded up to 100 CZK. If the monthly salary exceeds 10 000 CZK, the tax shall be calculated as the sum of the tax on the amount of 10 000 CZK calculated according to the table, taking into account paragraphs 7 and 8 and the tax calculated on the amount by which the salary exceeds 10 000 CZK, rounded up to 20 CZK at a rate of 33%, without taking into account the provisions of paragraphs 7 and 8.
Tax increases and reductions.
(1) The tax pursuant to Article 6 increases to taxpayers who:
(a) do not support any person by 40% of the tax;
(b) support one person by 20% of the tax.
(2) An increase of 40% is collected if it exceeds the tax base of 2.000 CZK per month, and an increase of 20% if it exceeds the tax base of 2.500 CZK per month.
(1) The tax provided for in Article 6 shall be reduced by 15% to taxpayers who support 3 persons, 30% to taxpayers who support 4 persons and 45% to taxpayers who support 5 or more persons, subject to the provisions of Article 10.
(2) Widows (widows), divorces and persons permanently not living with their spouse in the common household shall be assessed, if they support at least one child, as if they had one extra dependant. The same applies to free taxpayers who support at least one child.
(3) A spouse (spouse) who receives a salary and lives with a spouse (species) in a common household is considered as if she had nourished one person.
(4) If the two spouses living in the same household receive the salary, the district national committee responsible for their residence shall, at their request, allow the dependants to take into account the spouse (s) instead of the spouse (s); in this case, the spouse (type) shall be considered as feeding one person.
(5) If the payer receives a salary from two or more payers, only one payer shall take account of the dependants; The other taxpayers tax as if the taxpayer did not feed any person.
(6) In order to increase and reduce the tax, the relevant situation is at the beginning of the wage period. However, if a child is born to the taxpayer during the wage period, it shall be taken into account in the period in which he was born.
(1) In order to calculate the payroll tax, the taxable persons who are disabled or, where appropriate, support the disabled,
(a) one additional dependant, if the taxpayer or, as the case may be, persons entitled to a partial invalidity pension (another similar pension granted to them for their partial invalidity), or, according to the opinion of the social security assessor of the district (district) national committee, are assessed as having received a partial invalidity pension;
(b) two additional dependants, if the taxpayer or, as the case may be, persons who are entitled to an invalidity pension (another similar pension granted to them for their invalidity), or, according to the opinion of the social security assessor of the district (district) national committee, are assessed as receiving an invalidity pension.
(2) Widows of fallen members of the foreign resistance or victims of combat events, political or national persecution, shall be treated as if they were nourishing one additional person.
(3) According to the preceding paragraphs, the tax shall be reduced only to taxpayers whose tax base does not exceed CZK 12,000 per month, at the earliest in the wage period following the submission of the confirmation by the District National Committee.
(4) Paragraph 8 (5) applies mutatis mutandis.
After the tax reduction provided for in Sections 8 and 9, the taxpayer must not pay less than 8% of the tax base on a monthly basis.
(1) The payroll tax does not shrink unless it exceeds the tax base of 1.000 Kcs per month.
(2) If the payer receives a salary from two or more payers at the same time, only one payer may take account of the provisions of paragraph 1; other payers shall deduct the tax even if they do not exceed the salary paid by them per month of at least 10% of the tax base.
The method of collecting tax.
(1) The taxpayers shall calculate the tax, bring it down and pay it to the Treasury.
(2) The tax shall be deducted on payment or payment of the taxpayer's salary, regardless of the period in which the salary is paid.
(1) From the one-off wage, i.e. that which is paid irregularly in addition to the normal salary, the payer shall calculate the tax deduction as follows: it shall determine the salary likely to be paid to the taxpayer for the whole year without offsetting the one-off wage currently paid and calculate the annual tax thereon. In addition to the recorded annual wage, the one-off wage paid will be added and calculated from the total annual tax. The difference between the two annual tax amounts will bring down the payer when paying a one-off wage.
(2) If the salary is paid over a longer period than the normal wage period, the tax shall be calculated and deducted as if the salary had been paid at the relevant regular wage periods. However, the amounts of the salary attributable to earlier calendar years shall be calculated and deducted in accordance with the provisions of paragraph 1.
(3) At the request of the taxpayer, the payer is required to calculate, on the last payment of the salary in the year, how much the aggregate deduction would have been if the salary paid in the year had been spread evenly over the individual periods of pay. The amount by which the tax actually deducted exceeds the tax thus calculated shall be refunded to the payer if it is at least 20 CZK.
(1) The deduction carried out properly under the previous provisions is subject to tax.
(2) If the wage tax deduction was not made either at all or if it was not properly carried out, the district national committee shall prescribe the amount to be paid directly to the payer.
(3) A tax shall be prescribed on the basis of declarations to be filed before the end of February following the end of each calendar year to the district national committee in whose territory they reside. If the taxpayer does not submit the return on time, the tax may be increased by a maximum of 10%.
(4) The tax prescribed in paragraph 3 shall be payable within 15 days of receipt of the payment notice. If the tax has not been paid on time, the taxpayer shall pay a penalty of 0,05% of the amount due for each day of delay.
Payee liability.
(1) The amounts which the payer was obliged to deduct shall be repaid no later than three days from the date on which the tax reduction was or should have taken place to the district national committee in whose district the payer's treasury is situated, unless the Ministry of Finance provides for a shorter period.
(2) If the payer has failed to pay the wage tax, it will be enforced on him as his debt.
(3) The payer is obliged to pay the tax prescribed by Paragraph 14 (2) within three days of receipt of the payment notice.
(4) If the payer fails to comply with the time limits laid down in paragraphs 1 and 3, he shall pay a penalty of 0,05% of the amount due for each day of delay.
The payer may only be reduced retroactively by a tax that he has not deducted from the taxpayer if it has not been paid more than three months. However, if an incorrect tax deduction was caused by a taxpayer, the payer may deduct the tax retrospectively within three years of payment of the salary.
For the purposes of payroll tax, the payer shall be obliged to lead and submit to the district national committee the records and statements provided for by the Ministry of Finance and to issue, at the request of the taxpayer, a certificate of the amount of wages paid and tax withheld.
License for tax increases and reductions.
The taxpayer is obliged to prove to the payer the circumstances applicable to the increase and reduction of tax pursuant to § § 7 to 9. Subject to the provisions of § 8 (6) second sentence of the second sentence of Article 8 (6), the licence shall be taken into account in the period of pay following the period in which the licence is to be presented to the payer.
The taxpayer is obliged to report to the tax payer without delay that he is an old-age pensioner.
The payroll tax check.
(1) The County National Committee, in whose district is the payer's treasury, is responsible for the withholding and payment of the tax.
(2) The payer shall:
(a) allow the authorities of the District National Committee empowered to control the tax to enter the operating rooms in normal operating hours and to enable them to carry out their duties;
(b) provide the necessary explanations and provide supporting documents to the district national committee and its bodies, where appropriate, to other control bodies.
(3) The persons to whom wages are paid are required to provide the district national committee and its bodies, after other control bodies, after other control authorities, with an explanation of the type and amount of such wages.
(4) Persons who dispute the proportion in which they are related to the payer are required to provide the information required to establish the nature of that ratio.
(5) The same supervisory powers shall also apply to the Regional National Committee and the Ministry of Finance.
Disputes and remedies.
(1) Complaints arising from disputes arising between the payers and the payers on the implementation of the wage tax reduction are decided by the district national committee in whose district the payer's cashier is located.
(2) The District National Committee is required to communicate all its decisions in writing to the parties, with a notice of appeal.
(3) The decisions of the District National Committees referred to in paragraphs 1 and 2 and the payment notices referred to in paragraphs 14 (2) and (3) may be appealed within 15 days of receipt of the notices to the Regional National Committee, which shall decide definitively. In the absence of a legal question and if full appeal is accepted, it shall be definitively decided by the District National Committee.
Silence.
(1) A tax may not be prescribed and enforced after three years from the end of the calendar year in which the tax became due and in the cases of Paragraph 14 (3) from the end of the calendar year in which the taxpayer was required to submit the VAT return.
(2) Where an act is carried out to prescribe or enforce a tax, the limitation period shall run again from the end of the calendar year in which the act was notified by the person liable to pay the tax.
Final provisions.
(1) The Government will take the measures necessary to adjust the gross salaries of certain employee groups to reflect the change in the tax rate under this Act, the redefinition of the tax base and the netting of employee contributions to national insurance premiums into the tax rate.
(2) The Government is hereby authorised to adjust, where necessary, the percentages of tax increases and reductions provided for in Sections 7 and 8 and to allow derogations from the provisions of Section 10.
(3) Ministry of Finance:
1. Specifies under which conditions work carried out only temporarily outside the territory of the Czechoslovak Republic can be regarded as domestic work (§ 2);
2. may declare certain employment to be pursued in a proportion similar to that of employment (§ 3 (2));
3. may exempt certain types or parts of wages from payroll tax and forgive the tax;
4. Determines which revenue is to be regarded as compensation for service expenses, where applicable, by a flat-rate payment (Section 3 (5));
5. issue tables for the calculation of payroll tax, converted from the rate referred to in § 6;
6. Specifies how the tax is calculated in cases where the salary is paid for a period shorter than the regular wage period;
7. Specifies who is understood by dependants (Sections 7 and 8);
8. May allow derogations in respect of the method, period and place of payment of the tax deducted (§ 15);
9. may take measures to prevent irregularities and hardships which may arise from this law, in particular from the numerical limits laid down therein;
10. Issue the provisions necessary for the implementation of this Act;
11. is hereby authorised to adjust the procedure relating to that tax.
12. is hereby authorised to fix for certain secondary or occasional employment a flat rate not exceeding the maximum permissible rate. Paragraph 10 shall apply mutatis mutandis.
The measures referred to in points 2, 3 and 4 may be taken by the Ministry of Finance only after a hearing of the Unified Trade Union Organisation.
The national budget shall specify each year the amount to be paid for the purposes of national staff insurance.
Starting in 1953:
(a) Act No. 109 / 1947 Coll., on payroll tax;
(b) any legal provisions and other measures which exempt certain or parts of wages;
(c) the provisions of Act No. 99 / 1948 Coll., on National Insurance, and the provisions on its basis issued, provided that they provide for the determination and collection of the part of the insurance against employees;
(d) the provisions of Act No. 236 / 1948 Coll., on Military Disability Care, and other provisions, provided that they provide for the determination and collection of part of the insurance premiums attributable to members of the armed forces;
(e) the provisions of Decree-Law No 250 / 1943 Coll., on aid for inclusion in work, and the provisions on its basis, provided that they provide for the establishment and collection of allowances payable to staff.
This Law shall take effect on 1 January 1953 and shall apply to the taxation of wages paid after 31 December 1952 and of wages paid before 1 January 1953 for the year 1953; to be carried out by the Minister for Finance.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 76 / 1952 Coll., on payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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