Reduction in social security contributions for part-time schedule jobs from 2023

With the issuance of Act No. 216/2022 Coll., the Act on social security premiums and contribution to the state employment policy was amended. A relief in the insurance premium payments paid by the employer in the amount of 5% of the assessment base is newly introduced, especially for employees with shorter working hours (8 to 30 hours per week), who are under 21 years of age, or who are over 55 years old, or who are caring for a child under the age of 10 years, or who are students or persons with disabilities.

However, the relief will not be granted if the employee’s monthly income, i.e. his assessment base, exceeds 1.5 times the monthly average wage. The employer will be obliged to notify the CSSA of the intention to apply this reduction, by means of a data message.

This enactment will come into effect on 1 February 2023; it will therefore be possible to apply the relief on the insurance premium payments for the month of February 2023 for the first time.

publikováno 26.09.2022
share on fb

Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

cs en de 

ETL Global
newsletter close