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| July 30, 2024
As we have already informed you in our article here, this April the Chamber of Deputies approved newly proposed changes to agreements to complete a job with effect from 2025 in response to the originally intended changes under the austerity package which would not be satisfactory in practice.
The amended rules for the payment of insurance premiums should apply from 1 January 2025, however, the obligation to register employees working on the basis of agreements to complete a job was retained and became effective on 1 July 2024.
As of that date, employers are obliged to keep records of “workers under agreements to complete a job” and to report these facts to the locally competent Czech Social Security Administration (hereinafter referred to as the “CSSA”) by the 20th day of the following month using the form “Výkaz příjmů zúčtovaných zaměstnavatelem zaměstnancům činným na základě dohody o provedení práce” (“Statement of Income Charged by the Employer to Employees Working on the Basis of an Agreement on Work Performance”). This form will also be used to communicate the commencement and termination of the employment relationship of persons working based on agreements to complete a job.
Employers will also have to report in the first statement, by 20 August 2024 at the latest, workers under agreements to complete a job, working based on agreements to complete a job before 1 July 2024 and the agreement to complete a job continues in July.
Non-registered employers (previously employing only “uninsured” workers under these agreements) must register in the Employers’ Register by 30 July 2024.
Employer registration can be done via an electronic form on the CSSA website here. In the form, you must state both identification and contact details, whether you are a legal entity, an individual, an entrepreneurial individual, as well as, for example, a bank connection or the date of establishment of the employer. Furthermore, the employer is also obliged to register each of its payroll accountants in the register of employers.
We would like to remind you that the same rules apply to these employers and they must also send their first income statement to the relevant CSSA by 20 August 2024.
If you are not sure what obligations apply to you as an employer, please do not hesitate to contact us. Our team will be happy to help you with your specific situation.
