On 1 August 2024 it is possible to send for the first time statement of income from FTE (The obligation to send this report results from changes effective from 1 July 2024.
Changes effective from 1.7.2024
On 1.7.2024, the following shall enter into force changes to work performance agreements. The fundamental change is that employers are obliged to send a FTE Income Statement every month for each active work arrangement (Statement of income charged by the employer to employees working under a work performance agreement). This statement is sent each month to the Czech Social Security Administration for all insured and uninsured agreements, even for agreements with zero income in a given calendar month.
Methods and deadline for sending the statement
The FTE income statement is sent exclusively to electronically. One option is direct submission via e-filing from the payroll software. It is also possible to send the statement via the ČSSZ e-Portal or via data box in *.xml format.
The employer must send the statement to by the 20th day following the calendar monthfor which the statement is sent. The period for the submission of the first VAT return is from 1 August 2024 to 20 August 2024.
The form for the VPDPP
The employee's identifier on the PIT Income Statement is the employee's birth number or insurance registration number. The employee's insurance relationship with the employer is identified by the FIC code. The codes for a work performance agreement are the letters T - Z.
From 1.7.2024, the code of the health insurance company according to the code of health insurance companies (111, 205,...) shall be indicated on the Notice of Employee's entry/termination and on the Statement of Income from the FTA.
An important detail that must always be filled in on the statement is the "Action". The types of actions are:
- Action 1 - Income statement
- Action 2 - Entry to DPP with statement
- Action 3 - Termination of DPP with statement
- Action 4 - Repair
- Action 5 - Cancellation
Are you interested in detailed information on how to fill in the FTE income statement? Do you want to know how to declare your unregistered FTEs in July? Or how to handle the start and end of a work arrangement within one calendar month?
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