Zdanění mezd, platů a ostatních příjmů ze závislé činnosti v roce 2024 – Rindová Iva (2024)

This Czech-language publication provides a detailed explanation of the provisions of the income tax legislation relating directly or indirectly to the calculation of monthly tax advances and monthly child bonuses in 2024. It also covers withholding tax at a special rate and the combination of tax advances and withholding tax for one employee, illustrated with practical examples. Particular attention is paid to changes introduced by the consolidation package, new options for tax-advantaged retirement savings, employee benefits, employer contributions to supported retirement products and the tax obligations arising when such savings are terminated early. The book also discusses tax allowances, including the discontinuation of some allowances and changes to the allowance for a spouse, clearly explains the taxation process through payment to the tax administrator, answers frequently asked questions from readers and seminar participants, and addresses the completion of the relevant forms. It also covers the future annual settlement of tax advances in 2025 for 2024 and provides a general overview of the 2024 tax reconciliation statement.