Mt two employees is not unusual in the Czech Republic. Especially during the summer holidays, a number of people live, so I have two employees at the same time. How obligations come from this. When is the time to give you a good advice, this is the advice of Gabriela Ivanco from Mazars.
During the year, the employee is paid an advance on the personal income tax from the gross salary of his employer. The tax liability for the whole year is then issued in the form of a tax return performed by the employer. The employee must file a tax return with his / her employer at the same time and at the same time sign the tax return. How is the tax liability in the case of two or more employees? Wrong with what form they have.
1. Both substitutes send evil to yes
Employees can have two jobs at the same time during the year. If the tax on both taxes is based on income tax, then it is not possible to issue a tax liability in the form of a tax return provided by the employer.
2. Main employment and DPP
In the event that employees in the main employment relationship want to go to an agreement on the performance of work with a monthly remuneration of up to 10 thousand crowns, they can file a tax return for their main employer, with whom they have signed a tax return.
In the case of a monthly remuneration of 10 thousand crowns and less, 15% of the tax will be charged to the tax if unsigned, and not a tax deposit, adds Gabriela Ivanco. If the remuneration for work at DPP exceeds the limit of 10 thousand crowns per month, it is again necessary to pay a deposit for income tax and the employee must again file a tax return for income tax.
3. Work only after a hundred years
If people work only for a year, especially in the summer months, and have their employer signed a tax return (the same form), then in the case of the same wage, apply a proportionate tax rebate for the month. For example, a discount on the fee in the amount of 2070 crowns per month, a relative discount on a student in the amount of 335 crowns or less tax, which is advantageous for children. The tax is 1117 crowns on the first day, 1317 crowns on the second day and 1417 crowns on the father and father.
When terminating an employment relationship, for example in the autumn, it is advisable to give the last employer a year again. Due to the application of a basic discount on the fee for the whole year in the total amount of 24840 crowns, a claim for tax overpayment will arise.
as is in the hole
It is necessary to submit the last employer for the annual re-taxation by 15 February 2016. When working during the year for more employers, if the work did not overlap, it is possible to re-file only the last employer. It is necessary to deliver a certificate of taxable income from all previous employers and at the same time it is necessary for all employers to sign your tax return during the year.
Students working during the holidays can also apply for the last employer for the same year in 2015 for only one employer. If they sign a tax return, they will be entitled to a tax refund, said Gabriela Ivanco from Mazars.
What is appropriate? Ron ztovn, or daov piznn?
If the employee meets the conditions for the execution of the tax return by the employer, we can decide whether the employer will pay for it or prefer to pay the tax. Both variants have their advantages and disadvantages. The advantage during the processing of the tax return is the fact that there is no tax arrears and that the employer will provide the tax and all the administration.
The disadvantage, on the other hand, is that in a subtle time. All documents for the application of tax rebates and tax rebates must be delivered to the payroll by 15 February.
Employees have at the same time two incomes from which the tax was paid, or, for example, with income from rent and self-employment, do not have a bag to collect and must file a tax return themselves, by April 1.