PaM 12/2022 Třetí valorizace rent

Valuation of pensions - The average earnings relevant for calculating compensation for loss of earnings and support for survivors are increased by the same percentage as pensions, namely by 5.2%, and with the same effectiveness, starting from September 1, 2022. New limits for tax contributions for employee meals - The Income Tax Act contains two value limits for the tax treatment of employer contributions to employee meals. Both value limits are identical. The title includes: A monthly publication containing current contributions supplemented with practical examples and current case law. It is divided into sections: Current, Labor Law, Errors and Penalties, Case Law, Business Trip, Car in Business, Contributions, Public Administration, Contract Templates, Employer Expenses, Manager... - Third pension valuation - Payments from the state to health insurance companies and deductions after the change - New limits for tax contributions for meals - Secondary activities of employees - When can an employer transfer an employee to another job - Advice for debtors of public health insurance - Non-monetary gifts – employee benefits - Changes in salary ratios of employees in public service and state employees - Basic education – amendment of the regulation - Employee liability for damages in public administration - Cybersecurity...