Some are positive, but others complicate the lives of small and medium-sized enterprises. The Association of Small and Medium-Sized Enterprises and Businesses has prepared a package of the most important legislative changes that the entrepreneur has had to deal with since January.
From the number of planned changes, the entrepreneur is best born with a child and wife at OSV and a number of wages. The small and medium-sized entrepreneur is dissatisfied with the new regime for the protection of personal data of the GDPR and the reduction of the income limit for the payment of flat rates for businesses.
Although slightly positive changes prevail in the package of changes for five years, the European policy on GDPR data capture will attract the attention of entrepreneurs and it will undoubtedly be the darkness of 2018, which is the strength of iEET. It is important that in the end the amendment to the end of work was not adopted, which was a hot needle and as a result it would become a threat for both employers and employees, to the chairman of the board of directors of the association Karel Havlek. The association divided the news into twenty-five points, not the fifteen most important ones.
1. The difference between the resistance of the child and the non-working wife and husband
A new claim for a discount on children and a dependent wife is also being applied to OSV by applying a payment rate (more precisely even in a situation where the tax base from business and rent exceeds 50% of the total tax base).
2. Zven daovho zvhodnn na dti
For the loan for the year 2017, the tax is favorable for the second, third and further dependent child. Specifically, it is 200 K msn more for the type of child, ie 2,400 crowns more, and for aunt and children he gave a child for 300 K msn, which is 3,600 K more than in the previous year. From the tax advantage, it will be 19 404 K for the type of maintenance, and 24 204 K for the aunt and place.
3. Zvyovn monost elektronickho podn daovch dokument
From this tax period, employees will be able to submit and thus sign Declarations for Taxation in electronic form. However, in order for employees to be able to do so, the employer must ensure unambiguous identification of the specific employee. From 2018, the entrepreneur will decide on the form of tax return for his employees, whether paper or electronic.
4. Monost to pay on adech cards
Taxpayers will be able to pay taxes, duties and other fees with the card if the company decides to offer this type of payment.
5. Roses pauln dan
Pauln da is an agreement with the financial board that for a year the entrepreneur pays for the income tax of the specific amount, so it is a set amount of income tax for the whole year in advance. An entrepreneur with employees or those who live as an OSV for employment can also have a new one available.
6. Simplified tax credit for small businesses
In the case of income from small-scale activities (for example, in the case of employment agreements) up to 2,500 CZK per month, the entrepreneur will now apply Serbian tax, similarly to previous contracts for work performed up to 10 thousand K. .
7. Upcoming 3rd and 4th wave EET
st entrepreneur electronic mode in t, st her rejection, direct dissatisfaction is especially for small businesses. On the contrary, medium-sized companies with electronics do not have a problem. EEThe likely jet will go through some changes. However, now that from March 1, 2018, in the 3rd phase, an entrepreneur operating a free license will participate, such as doctors, freshmen, ethnics, car repair shops and tire repair shops, according to transport and agriculture, food production and beverages and other manufacturing activities, sports and kulturnch akc. From June 1, the last to join the register will include selected crafts and activities related to production.
8. Introduced the institute of unreliable persons
A new institute of unreliable person is introduced for the institute of an unreliable VAT payer. An unreliable person will be a person who is not a payer and who, in a so-called manner, breaches his or her obligations related to the administration.
9. Changes in depreciation of assets
There are a number of taxpayers who have the opportunity to apply tax depreciation from technical improvements performed on third-party property. In addition to the lessee and the user for financial leasing, the depreciation may also apply a fee to which the property was transferred to the outside (for example, the lessee), under similar conditions as for the technical evaluation performed by the lessee.
10.Naven sickness yard
There is an increase in hospital facilities for long-term sick patients. From 1 January 2018, the sickness benefits for each calendar day of incapacity for work are determined as follows:
- 60% of the daily exchange deposit until the 30th calendar day of permanent temporary incapacity for work or quarantine
- 66% of the daily exchange basis from the 31st calendar day of permanent incapacity for work or quarantine until the 60th calendar day of permanent incapacity for work or quarantine
- 72% of the daily exchange of funds from the 61st calendar day of permanent temporary incapacity for work or quarantine
Until now, she made 60% of her daily maternity leave for a calendar day for the entire period of temporary incapacity for work. In the case of diseases that arose to run this year, according to the higher percentage of the duration of the disease, the number will be reduced by two according to the higher percentage.
ChangesNegatively, which entrepreneur does not want
11. European opinion on the protection of personal data GDPR
It completely replaces the current legislation. GDPR refers to all companies that process personal data in the course of their activities. The norm affects the impact on any entrepreneur who has at least one employee among his clients of a natural entrepreneur.
12. Limited maximum amount given in paul
From 2018, there will be a limit to the maximum amount of expenses that a self-employed person who applies for flat expenses will be able to claim. These data correspond to a new income of 1,000,000 K. If you will have taxable income, you can apply the flat costs in this way, but only in hundreds corresponding to 1 million crowns, and thus also the corresponding money. In the previous period, it is about halving the number of expenses, ie reducing the maximum income limit for their application from two million to one million crowns:
- paul 80% (agricultural business, trade), maximum expenditure 800 000 K
- paul 60% (other activities except crafts), maximum expenditure 600 000 K
- paul 40% (other business), maximum expenditure 400 000 K
- paul 30% (income from rent of commercial property according to 7, income from rent according to 9), maximum expenditure 300 000 K
For the year 2017, the taxpayer will be able to choose whether to choose the right for 2016, ie you can pay the costs without the possibility of a discount on the man and / or children, or the right for the year 2018, ie no flat expenses and the possibility of deducting the discount on the person / person. a daovho zvhodnn na dt.
Long-term accounting with a claim to accounting will last up to 90 calendar days in a given year. However, Dvka will not fly on days when the patient is closely hospitalized in a medical facility. The school will be accessible to borrowers from the family and outside the patient’s home and will also be available for self-employed persons, not only for employees.
The claimant will be a person who provides long-term care in the home environment and does not perform employment or personal performance of independent self-employed activity. It will therefore not be possible to draw this door and work or do business at the same time. It will be set at 60% of the daily replacement base, ie the same as the short-term sick leave within 30 days of illness. The activity of the amendment introducing long-term accounting is set for June 1, 2018.
According to the entrepreneur, this news strengthens the responsibility of the state to employees and employers, moreover, it is conceived very broadly with regard to the number of relatives, and this possibility can be easily abused.
14. In addition to the minimum wage
From 1 January, the minimum monthly wage will increase from the current 11 thousand to 12,200 K and the minimum hourly wage from 66 K to 73.20 K. This amount applies to work with a set weekly working time of 40 hours, ie full commitment. At the same time, guaranteed wages are guaranteed, in a total of eight groups, from 12,200 K and wages guaranteed in the amount of 24,400 crowns. Over the last three years, its confirmation has been growing. In addition, the guaranteed wages are shifting. This can have a negative impact on both employers and employees in times of crisis.
15. Zven zloh OSV na sociln a zdravotn pojitn
There is an increase in the minimum share of social and health insurance OSV, in connection with the growth of the average wage. The deposit for social insurance will increase from 2,061 K to 2,189 K, ie by 128 K msn. The deposit for health insurance will increase from 1,906 K to 2,024 K, ie by 118 K msn.