Abeceda mzdové účetní 2026 (2026)

This comprehensive and uniquely structured guide is an indispensable aid for payroll accountants. Its clear explanation of payroll issues, prepared by an expert team of authors, is supplemented with dozens of practical examples, document templates, sample forms showing how to complete them correctly, and references to the relevant legal provisions, placed alongside the related text for easy reference. The 2026 edition incorporates the legislative changes introduced in 2025, including the flexible amendment to the Labour Code affecting probationary periods, notice periods, the calculation of average earnings, work by people under 15 and payment of wages or salaries in foreign currency. It also covers amendments concerning obstacles to work, including equal treatment of same-sex partnerships and extended leave following a death. Two new chapters explain the comprehensive system of the unified monthly employer report, which from 2026 combines 25 existing forms into a single electronic report, and the mandatory employer contribution for employees engaged in hazardous work. The guide also reflects changes to the minimum wage, travel allowances, remote-work compensation, average wages, health insurance, employer reporting duties, electronic communication with health insurers, limitation periods and debt recovery. Further updates concern the sheltered labour market and the registration obligation for employers of foreign employees with temporary protection. The contents are in Czech.