The date of 1 July 2024 is the date on which the changes relating to work performance agreements come into force. The changes are based on Act No. 163/2024 Coll., amending Act No. 240/2013 Coll., on Investment Companies, which includes an amendment to the legal regulation of work performance agreements.
What changes from 1 July 2024?
With effect from 1 July 2024 the obligation applies Employers report all agreements on the implementation of Czech Social Security Administration. The obligation applies even on uninsured agreements on the performance of work and agreements with zero revenue in the period.
Decisive income for insurance of agreements to perform work remains still amount 10.000 CZK. For insurance purposes, income from multiple work contracts with the same employer is added together.
Reporting of agreements and statement of income from FTEs
Employers will report all active work performance agreements using the form "Statement of income charged by the employer to employees working under a work performance agreement", abbreviated as the DPP Statement.
The employer is obliged to provide the FTE statement send by the 20th calendar day following the month for which the statement is sent. The earliest the statement can be sent is the first day following the end of the reporting period. For the month of July, the TPL Statement must be sent between 1 August 2024 and 20 August 2024. The cut-off date is therefore the same as for the Monthly Premium Payment Statement (MPPS).
The DPP statement is sent Exclusively electronically, through e-filing from payroll software, alternatively it is possible to send in *.xml file via the ČSSZ e-Portal or data box. A paper statement can only be submitted in the event of serious technical problems that the employer would have to prove.
The employer will be required to send a DPP statement every month for each agreement on the performance of the work of each employee, when this FTC will apply. The PPA statement shall be sent to for all insured and uninsured agreements including zero-income agreements for a given calendar month.
Via DPP statement the employer will report not only the income earned on the FTE, but the form can also be used to log in and out of work performance agreements.
Register of employers
Every employer employing a person working under a work performance agreement is obliged to be registered in the register of employers. An employer who has not yet registered in this register is required to register by means of the Application to the Employers' Register form (available on the CSSA website HERE) within 8 days of the first employee starting work on the work agreement.
If an employer employed an employee under a work arrangement before 1 July 2024 that continues after the commencement of the Act, the employer must be registered on the Employers' Register by 30 July 2024.
TIP: Are you interested in details on filling DPP statement? You want to know, how to log in pending agreements to carry out work or how to resolve entry or exit within one calendar month? Then download FREE our e-book, where you can find all the information on the changes effective from 1 July 2024 and on completing the DPP Statement.
You process payroll in program AVENSIO SW? Then don't miss Webinar concerning changes in the FTE and processing of the FTE statement in AVENSIO SW.
You can choose from two dates, 18 July 2024 and 30 July 2024. The price of the webinar is 900 CZK excluding VAT.
