PaM 4/2026 Cestovní náhrady - Průměrná mzda zvyšuje v roce 2026 práva a nároky zaměstnanců, Práce na dálku – Jouza Ladislav (2026)

This Czech-language monthly publication covers travel expenses, which employees receive when sent on a business trip. Travel expense amounts change regularly on 1 January, and changes also took effect on 1 January 2026. The meal allowance and mileage rate increase, while average fuel prices decrease. The publication contains current contributions supplemented with practical examples and up-to-date case law. It is divided into sections covering current affairs, employment law, mistakes and fines, case law, business travel, cars in business, deductions, public administration, contract templates, employer expenses and managers. Topics in this issue include new travel expenses, how the average wage increases employees’ rights and entitlements in 2026, new rules for remote work, problems in work agreements following amendments to the Labour Code, unemployment and retraining support, changes to Sections 15 and 15b of the Income Tax Act, the possibility of reducing tax and deductions for employed people running a business, short-term employment relationships and health insurance in 2026, employers’ use of the “M” and “U” codes in health insurance, when higher severance pay applies in the public service, new legislation for municipalities, and changes to selected education regulations.