If the taxpayer does not apply tax benefits and has an overpayment from the annual settlement of advances, the employer will return this overpayment to him at the latest when settling the salary for March of the following year, if the total amount of the overpayment is more than CZK 50. The employer will then reduce his next advance payments by the returned overpayment, or request its return from the tax administrator.
Issuance of a certificate of taxable income
When an employee fills out a tax return, they need a certificate of taxable income from their employer . This certificate is available on the website of the Financial Administration .
From a practical point of view, it is advantageous chinese overseas africa database to fill out the confirmation electronically and provide the document with a digital signature. This procedure saves work not only for the payroll accountant, but also for the employee. The document serves the employee who files the tax return to prove the amount of income from employment , as the employee will use it as a mandatory attachment.
Confirmation from the employer about the total assessment bases
This is important because there is a maximum assessment base for social insurance, which determines the maximum amount that an individual must pay to the state for social insurance.
If a self-employed person (SVČ) is also an employee and the leveraging affiliate marketing as a performance marketing strategy total assessment .
The employer is obliged to issue this confirmation within 8 days of receiving the application.
Accounting for personal income tax from dependent activities
The statement of personal income tax from dependent activities is a legal obligation that every taxpayer (employer) must fulfill . If the employer submits a statement for part of the tax period, it proceeds according to the deadlines specified in Act No. 280/2009 Coll., Tax Code.
The above statement is mandatory for employers who have settled or paid income from dependent activity (employment). However, if the employer withheld only tax collected by withholding according to a special tax rate from income from dependent activity, the obligation to submit this statement does not apply.
Obligation to notify the regional branch of the labor office thailand data of the fulfillment of the mandatory share of employment of persons with disabilities
by employing these persons,
by payment to the state budget,
or by taking products or services from certain employers (these are employers in the protected labor market who employ a certain proportion of employees with some type of disability) or people with disabilities.
>Maintenance of pension insurance records (ELDP)
The employer creates two copies of the ELDP, one for his records and the other for the employee.