Pursuant to Section 6(9)(l) of Act No. 586/1992 Coll., on Income Taxes, income from pupils' and students' work from practical teaching and practical training exempt from income tax from dependent activities. However, this exemption from income tax cannot be used for university students doing professional practice - see Minutes of the meeting of the Coordination Committee with the Chamber of Tax Advisors of the Czech Republic of 28.5.2015.
Neither these revenues nor are not subject to social security contributionsas pupils and students do not fall into the category of employees under Section 3(1)(b) of Act No 589/1992 Coll., on social security contributions and contributions to state employment policy.
The same applies to health insurance contributions - see § 5 (a) of Act No. 48/1997 Coll.,
on public health insurance.
Income for pupils' and students' work from practical teaching and practical training is must include income for the purposes of determining the qualifying income and assessing entitlement to state social assistance benefits (117/1995 Coll., on State Social Support), despite the fact that they are exempt from income tax.
AVENSIO Software
In payroll and HR software AVENSIO Software apprentices are recorded with a relationship type of 10-2. The user code with system code 445 to 448 (depending on how the remuneration is entered and calculated) is used to post the remuneration from OON (= other personnel costs), and the user code with system code 286 is used to post the remuneration from MP (= wage resources).
Proof of quarterly income for the purpose of assessing entitlement to state social assistance benefits is printed using report 610611 - see Main menu - Print reports - Confirmations and reports.
