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Remission of tax on income from dependent activities in case of compensations provided under the Crisis Act (No. 984)

The Financial Bulletin No. 5/2021 publishes the decision on remission of income tax from dependent activities for the compensations paid under the Act on Crisis Management, for compulsory service or temporary help ordered under the Crisis Act.

The tax exemption applies to income (compensations) for the period of all states of emergency related to COVID-19 (i.e. both past and possible future ones). The decreed compulsory service and temporary help affected students of specific branches of secondary schools and universities in the sphere of health and social care (or in related areas).

Amounts that have already been deducted will be returned to payers in accordance with standard procedures under the Law of Income Tax. The detailed procedure is presented in the statement of reasons for the decision just in the Financial Bulletin No. 5/2021. In case of filing a tax return, an omission of this income in the tax return will be also accepted.

According to the press release of the Ministry of Labor and Social affairs, the students involved are to receive an additional remuneration in the same amount as if the contributions (social security contributions and health insurance contributions) did not apply.

publikováno 18.01.2021
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