Are you wondering about the legislative changes for 2022 and how ABRA Flexi responds to these changes? You can find a list of changes relevant to the software in this article.
Contents:
Payroll changes
Intrastat changes
Payroll changes
Average and minimum wage
The minimum wage for 2022 is 16,200 CZK and the average wage is 38,911 CZK.
The increase in the minimum wage also affects the increase in the child placement tax credit, raises the threshold for exempt pensions, and changes the threshold for minimum income required for the monthly and annual tax bonus. The minimum wage increase also impacts the health insurance top-up to the minimum, which is now 2,187 CZK. These changes were applied to Flexi as part of version 2022.1.
Taxpayer discount
The taxpayer discount has been increased again for 2022, to 30,840 CZK per year (2,570 CZK per month). The discount has been updated in version 2022.1.
Child tax benefit
Child tax benefits have also increased. However, the increase only applies when an employee claims the benefit for two or more children — the benefit for one child remains unchanged. The credit for the second child is now 1,860 CZK, and for the third and each additional child 2,320 CZK; for children with a ZTP disability card, double the credit applies.
The increase for 2021 could not be applied in monthly payroll, but only as part of the annual tax settlement with the employer or in a submitted tax return. Version 2022.1 already includes the annual tax settlement form where the 2021 increase can be applied. The child tax credits mentioned above have also been updated in this version.
Tax bonus
The upper limit for the payment of the tax bonus has been abolished. Previously, the upper limit was set at 60,300 CZK; this limit has now been removed, but the income must be higher than 8,100 CZK.
Flat-rate tax
The flat-rate tax for self-employed individuals (OSVČ) has also been increased to 5,994 CZK. The tax payment amount remains the same at 100 CZK, while the health insurance and social insurance payments have increased. The flat-rate tax payment therefore includes a social insurance payment of 3,267 CZK and a health insurance payment of 2,267 CZK.
Withholding advance tax
From version 2022.1, the advance tax rate of 23% has been updated and applies when the threshold of 155,644 CZK is exceeded.
Social insurance
The maximum assessment base for social insurance is now 1,867,728 CZK; social insurance contributions are not paid on income above this threshold.
New reduction thresholds for the calculation of sickness compensation, and a new amount for the maximum assessment base for social insurance.
Health insurance
In the case of disability, a reduced health insurance contribution applies; no health insurance is paid at all on amounts up to 14,570 CZK. This limit has again been updated in version 2022.1.
Meal allowance lump sum
The meal allowance lump sum threshold has also increased, to 82.60 CZK. If you want to update this amount, you can do so in the Employees - HR menu, where you can edit the amount for the Meal Allowance Lump Sum component on the Permanent Payroll Components tab:
You must again be updated to version 2022.1.
Environment supplement
The environment supplement for 2022 is 9.64 CZK. This amount has been updated in version 2022.1 under Employees - Payroll Component Settings:
Sickness compensation
For 2022, the reduction thresholds have been updated from version 2022.1 and are as follows:
227.15 CZK
340.55 CZK
681.10 CZK
Nursing care benefit
From 2022, the nursing care benefit can be claimed not only by people living in the same household, but also by close relatives who care for the sick person but do not live with them. The nursing care benefit can now be claimed by:
relatives in the direct line (parents, grandparents, children, grandchildren, etc.),
siblings (regardless of whether they share one or both parents),
spouses and registered partners,
parents of spouses or registered partners.
Intrastat
Reporting thresholds
The thresholds for Intrastat reporting remain unchanged at CZK 12 million in both directions of trade. You therefore only report the movement for which this threshold is exceeded.
Simplified reporting
The export and import declarations can now be prepared in the form of a simplified report in the following cases:
if the total value of goods exported to other EU member states or imported from other EU member states in the preceding calendar year did not exceed CZK 20,000,000, and
if in the preceding calendar year the entity did not export or import goods that are not eligible for simplified reporting (the list is defined as a code list communicated by the Czech Statistical Office — for the upcoming period, this refers to Communication No. 498/2021 Coll.).
From version 2022.1, the "simplified mode" field can be selected for a declaration in the Accounting - Accounting Outputs - Intrastat Generation menu:
Expanded data scope in the standard declaration
The following data must now also be reported on the import side:
the country of origin of the exported goods,
For a document to be included in the Intrastat declaration, the Special Movement field must also be filled in:
the tax identification or equivalent number assigned for VAT purposes to the partner entity in the EU member state to which the goods will be exported; if the goods were exported to a buyer who has not been assigned a VAT number or other equivalent number, or if the reporting unit does not know this number, the code "QV123" shall be used in the declaration. Therefore, if no VAT number is present on the document, Flexi will use the code QV123 from version 2022.1 onwards.
Small consignment limit
From 2022, the limit for small consignments (reported under the code "MZ") has been increased from the original 200 euros to 400 euros.
Rounding of supplementary units of measure
Rounding of supplementary units of measure in 2022 will be carried out as follows:
if the quantity in the supplementary unit of measure is less than 1, it shall be stated to three decimal places,
if the quantity in the supplementary unit of measure is greater than 1, it shall be mathematically rounded to whole numbers,
InstatOnline and InstatDesk will, however, allow the quantity in the supplementary unit of measure to be entered without rounding, and after a notification and confirmation by the reporting unit, the Intrastat reporting application itself will perform the rounding.