It is also popular in political debates. The leaders of the left-wing party often find fire when they claim that it is also unsuitable for people with low incomes. However, the analysis of the Czech tax system shows that the domestic tax is actually only one big fiction.
The system of tax rebates, tax bonuses and maximum redemption funds ultimately leads to tax progression. That is, to the state when the payer has paid the money, he will pay the tax.
From the point of view of taxes, the best peaks of manaei are not earning more than 120 thousand crowns or more, but those who earn between 60 and 80 thousand crowns. Unlike elite workers, they do not get the maximum deposit for insurance.
The taxation of the employee’s work is different for the gross wages. Let’s compare a certain salary of a model employee with a gross salary of 12,000, 24,000, 50,000 and 120,000 msn.
Click to enlarge the table
A model employee who has always signed a tax and wage statement always applies a discount on the taxpayer (2,070 crowns per month) and at the same time a tax advantage of two children (1,780 crowns). The result is the data in the “Deposit or Bonus” column.
In the case of a gross salary of 12,000 crowns, the employee will even receive a bonus, which will increase his contributions to social and health insurance. This eventually leads to wages with a gross salary of 115 crowns.
On the other hand, the regular monthly gross salary of an elite manager in the amount of 120,000 crowns means in June that the maximum return on social security and health insurance (1,130,640 crowns) will be exceeded. The new payment will not be subject to payment. For the months of November and December, the insurance will not be paid at all.
In all years, for his same salary, the salary would amount to 97,685 crowns, in November and December it would even jump to 105,850 crowns. If we consume the average of this, his salary in 2009 will be init 90 680 crowns.
The reform was carried away by the middle class
Now we have the opportunity to compare according to the wage and gross at individual income levels. With gross wages of 120,000 crowns, insurance ceilings brought a sharp left.
|Gross salary||is mzda||Podl is / hrub mzda|
|12 000||12 115||1,01|
|24 000||20 380||0,85|
|50 000||38 300||0,77|
|120 000||90 680||0,76|
People with low incomes due to discounts and tax benefits very often receive tax bonuses, which do not seem to be their contribution to social and health insurance. For quite some time, those who take the average salary, which currently amounts to 22,992 crowns, are relatively secure and gross wages.
On the contrary, people with a salary between 50-100 thousand crowns a month are in the least favorable dog tax burden. The worst ratio and gross wages are for people with a salary of about 90,000 crowns, who will not be able to go to the maximum exchange.
On the contrary, this institute will have a positive effect on employees with high incomes, and to our surprise, for example, with a salary of 150,000 crowns a month, we would very quickly get to a ratio and a gross wage of 0.8. As a result, the current data system supports both extremes.