PaM 1/2026 Jednotné měsíční hlášení zaměstnavatele - nový zákon – Jouza Ladislav (2025)

This Czech-language monthly publication examines the new Act No. 323/2025 Coll., on the Uniform Monthly Employer Report, which comes into force on 1 January 2026. The completely new legislation aims to create one electronic monthly report for employers to use when fulfilling their information obligations towards selected public authorities. The issue contains up-to-date articles supplemented with practical examples and current case law. Its sections include Current Affairs, Employment Law, Errors and Fines, Case Law, Business Travel, Cars in Business, Contributions, Public Administration, Contract Templates, Employer Expenses and Managers. Topics include the Uniform Monthly Employer Report, new employer obligations concerning illegal work, tax exemption for employee benefits in 2026, additional work for the same employer, the advantages and disadvantages of non-compete clauses, dismissal due to redundancy, changes in the tax treatment of employee shares and options, deductions from income, changes and important figures in health insurance from 1 January 2026, employers and health insurance at the turn of 2025 and 2026, changes in school catering, and amendments to hygiene limits for schools.