Holiday bags are a regular holiday for not only students, but also employees or self-employed people. Gabriela Ivanco from Mazars explains how the second income appears in such a case and when you do not have to pay social and health insurance contributions.
If someone wants to pay, what employment contract can be concluded?
For the individual employee, the work is usually chosen on the basis of an agreement on the performance of work or an agreement on work activities. The bag can also be used to twist the ligament. Employees working in the main job can also have a type of income. In practice, it is common for me to be a self-employed person, but this variant is also possible. It is possible to work for one employer for a maximum of 300 hours per year on the basis of an agreement on the performance of work, while the remuneration is not legally limited.
What about social and health insurance contributions for agreements?
The agreement on the performance of work does not apply to social and health insurance, if the gross monthly remuneration does not exceed 10 thousand crowns. In the case of an employment agreement, this limit is CZK 2,499. If the lower remuneration is you, then the employee’s and employer’s social and health insurance salary. The limit for unpaid social and health insurance when working on agreements is assessed for each employer individually. It is possible to work for all employers at the same time and socially and not pay for health insurance.
If I live as an employee, do I have to pay all health insurance pensions?
This year, the health insurance company must receive at least 1,647 crowns of health insurance for employees (13.5% of the minimum wage of CZK 12,200). It is a sum of health insurance paid by the employee (4.5%) and the employer (9%). If the employee has a gross salary or remuneration of not less than 12,200 crowns, the addition is made to the minimum so that the health insurance company receives 1,647 crowns, and the employee pays the salary.
Employees who live during the holidays will in most cases pay their health insurance in the same way from their main employee, therefore their health insurance is deducted from their income in real terms and will not be paid from their remuneration or gross salary. However, it is necessary to provide proof of proof from the main employer.
If I have several employers during the year, what about the application of tax rebates?
In practice, it is possible in some cities to work, for example, for those employers, for example. In the case of personal income tax, it is possible to apply tax rebates only once. All employees are entitled to a tax rebate on fees in the amount of 2,070 K. For the application of other tax rebates, such as discounts for students and disabilities or tax benefits for children, the final conditions must be met.
For the application of tax rebates, it is necessary to sign the same form (tax return) for wages, which can be signed only with one employer. Employees who live during the summer months usually have the tax return signed by their main employer, so they cannot sign it with the brigade.
If I have a beer, what to look out for in a tax credit?Employees who earn a living in the summer months and, in addition to the gross salary from the main employee, will receive the purchase and gross remuneration from the agreement on the performance of work in the amount of 10,001 K and more, must file a tax return themselves. In such a case, they cannot file a payroll account with the main employer for the performance of the annual tax for the year 2018. The obligation to file a tax return also for people who have two incomes in some month, of which an income tax was paid. And a hundred pity, when it will happen only in one msci of 2018.