Changes to the reporting of agreements to complete a job from 1 July 2024
We would like to inform you that as of 1 July 2024 employers are obliged to report all agreements to complete a job to the Czech Social Security Administration.
While the levying of insurance according to the new rules should start to apply only from 1 January 2025 (the law does not yet contain information on how to proceed in the case of the levying of health insurance under agreements to complete a job), the registration of employees working under agreements to complete a job will take effect on 1 July 2024.
What does this mean in practice for employers?
Each month, a fresh form called a “Statement of income posted by the employer for employees working under agreements to complete a job” (shortened to “Statement of agreements to complete a job”) will have to be sent to the Czech Social Security Administration. The document will need to be delivered by the 20th day of the following month. All commencements and terminations of agreements to complete a job will also need to be reported electronically by the same date. Therefore, for July 2024, the deadline for delivery will be 20 August 2024.
From 1 August 2024 onwards, it will be possible to submit the Statement of agreements to complete a job electronically via e-filing in the Czech Social Security Administration e-portal: https://www.cssz.cz/web/cz/definice-e-podani-vppdpp-nove-podani-od-1.8.2024-
Employers will have to register all agreements to complete a job with the Czech Social Security Administration, including those with zero income. All employees working under agreements to complete a job will be recorded, regardless of whether their agreements were concluded before or after 1 July 2024. The records will be the same as for regular employment relationships, but will be reported using a different type of form.
What about unregistered employers?
Employers who have not yet registered for social insurance because of employing people under agreements to complete a job with an income not exceeding CZK 10 thousand are obliged to register by 31 July 2024 at the latest. They will then be assigned a VS (variable symbol) identifier and will have to send the above-mentioned reports (Statements of agreements to complete a job). The deadlines are the same, i.e. the statement for July 2024 will have to be submitted by 20 August 2024 at the latest.
If you need any further information on this issue, please do not hesitate to contact us.
