PaM č. 5-6/2025 - Dohody a zdravotní pojištění

Tax treatment of employee shares and options in 2025 – The amendment to the law introduces changes in the taxation of employee income from the acquisition of employee shares. The existing deferral regime for the taxation of employee shares, introduced on January 1, 2024, can only be applied voluntarily. Employers will now be able to decide to voluntarily proceed according to the legal regulation effective from January 1, 2024. The publication includes: The monthly magazine features current contributions supplemented with practical examples and current case law. It is divided into sections: Current Affairs, Labor Law, Errors and Penalties, Case Law, Business Trips, Cars in Business, Contributions, Public Administration, Contract Templates, Employer Expenses, Management ... - Tax treatment of employee shares and options in 2025 - Agreements and health insurance – changes - Will a longer probation period help? - Short-term employment - Compensation for workplace injuries - Vacation is just around the corner - Donations to individuals in connection with floods - Student, part-time job abroad, and health insurance - Solutions for using an employee's vehicle for business trips in 2025 - Education Act – amendment - New regulation on the transfer of property between the state and municipalities