DÚVaP 1-2/2025 Dohody o pracovní činnosti, dohody o provedení práce

The rise in costs and current economic problems in the labor market are among the reasons for entering into agreements outside of employment relationships. These include agreements on work activities (DPČ) and agreements on the performance of work (DPP), which, alongside employment relationships, are among the basic labor law relationships. The determined tax base for personal income must still be adjusted before the reduction for non-taxable amounts and deductible items, meaning it must be decreased or increased by the relevant amounts specified by the income tax law. What about income from self-employment and rental? The author addresses the issue of tax-deductible expenses related to assets included in the business assets of entrepreneurs, both natural and legal persons, in the third chapter. The contribution also addresses cases of creating reserves and provisions for assets, and discusses financial leasing, loans, and credits. If we are to look for a truly problematic area in health insurance, it will undoubtedly be the topic of the employer's insurance contributions for employees in direct relation to the minimum assessment base. Therefore, employers must carefully ensure that when calculating and remitting contributions, they strictly follow the law, which is the subject of this discussion. How is it...