In the Czech Republic, under changes that are effective in 2014, employers will need to ready new rules regarding the taxation and insurance premiums in respect of employees.
Again, there are changes to the social and health insurance premiums for 2014, by using electronic means, employers may only interact with social security administration authorities from January 1, 2014. In addition, employees subject to the “solidarity tax surcharges” in 2013 cannot be given with a year-end tax deal by their employers, but instead, employees will have to file for their own income tax return.
