1 10. HUMAN RESOURCES WAGES, STATUTORY DEDUCTION Annotation: The aim of the module Human Resources is to introduce its activities in a company and to clarify the way of salary taxing of employees. Next, the module describes a system of social insurance in the Czech Republic including the subsystems from which the system consists of. Key words: Personnel work, wages, public health insurance, health insurance, retirement insurance, state employment policy. 1. Personnel Work Personnel work is a part of the organization management, which focuses on human resources in a work context.
2 Personnel Administration Management Personnel Administration Management includes administrative activities related to employment. It covers the compiling, maintenance and updating of personnel documents. In addition, personnel administration is linked with company management communication and with external bodies. It may also include activities related to the hiring of particular employees, staff training and education. It deals with the information needed for staff bonuses and timesheet records. Personnel Activities One of the main activities of a personnel manager is the recruitment, consideration of the need for a new employee and a choice of labour-law relations of an employee to an employer. In case of occasional irregular activities or work of a lesser extent, it is possible to arrange the work with agreements outside the employment. The more frequent situation is when the work performed is the primary activity of the employer and the employment relation is based on labour-law relation. Employers can hire employees themselves, with the help of the Job Centre or they can find staff through recruitment agencies. A new employee is recruited based on the characteristics of the job either from among current employees, or based on advertising in the media or on a selective procedure. When hiring a suitable worker, not only should the applicant have the correct qualifications, but also other skills in order to be selected for the vacant job position. An HR manager must also collect all the necessary personal information and he / she must ensure that a future employee undergoes an initial medical examination, if required by specific legislation.
3 This is the data needed to fulfil the employer's obligations with respect to the Social Security Administration, for the purposes of pension insurance and for assessing any obstacles at work and so on. The employer is also obliged to inform employees of their rights and obligations, of working conditions and conditions of bonuses before the establishment of the labour-law relation. The employment is based on an employment contract which must comply with the labour code laws. The contract must be in writing and must also indicate the type of work, place of work and a day of starting work. This should be in written form which increases the legal certainty for employees and employers. It is necessary to inform the relevant insurance company and Social Security Administration. The employer must also find additional information on the marital status and details of children of employees. If this information is not supplied before commencing employment it could lead to discriminatory action. These items of information are necessary for a proper assessment of employee s rights such as going on business trips or other business affairs. Another activity of HR includes records of working time. This has to comply with the labour code law which includes overtime work, set breaks for meals and rest periods. Timesheets are used as a basis for the wage or salary of employees. The HR department also monitors if the working hours are kept and details of holiday and sick leave which the employer has to pay.
4 To make an employment termination legally binding, it is necessary to deliver written notice by one party to the other. The termination of employment may also be brought about by the end of a contract period or the death of the employee. In all cases, the personnel manager is to ensure the settlement of mutual obligations. An acknowledgment of taxable income from employment and taxable benefits and deducted tax advances must be supplied, within 10 days of the employee request. On the day of the termination of employment, employees must be issued documents relating to their personal data and the transmission of the acknowledgment of employment. 2. Earnings Income tax must be paid on earnings from employment as stated in the tax law. The current or former labour contract, of service, membership or similar legal relation- in which the recipients of income carry out work according to the instructions of the person who pays income is considered income from employment. 2.1 Taxation of monthly earnings Each employee can choose one as the main employer. Then the employee signs a so-called Declaration of Personal Income. In such a case, employee reduction is applied and tax payment is withheld. If employees have more than one employer, then the employers deduct a tax, depending on the income. An employer - with whom the Declaration of Personal Income cannot be signed is referred to as the next employer and a different way of tax deduction is applied with him. Taxable earning to CZK 5,000 makes a separate taxable basis and it is a subject to 15% deduction tax. In other cases, a 15% deposit is deducted from taxable earnings. Figure 1: Calculation of net earnings of employees
5 Accounted gross income for the calendar month - exempt income tax (such as travel) = gross earnings + social security and state employment policy contributions paid by employer (25%) + premiums for health insurance paid by the employer (9%) = THE TAX BASE for calculation of advance (rounded to CZK 100 up) x tax rate (15%) = basic amount of tax advance - tax relief = tax advance - deducted Social Insurance of 6.5% - deducted Public Health Insurance of 4.5% Net earnings = gross earnings - advance tax - deducted Social Security - deducted Public Health Insurance Tax rebates Basic tax credit may be applied by every tax payer of income tax. The aim of this discount is to ensure a minimum tax-free income for each taxpayer. Disability takes into account the social position of the taxpayer. The level of discount for disability varies according to the degree of disability of the taxpayer. Tax abatements for students can be applied by taxpayer under 26 years of age, who are in full time education.
6 Tax credit for the husband (or wife) can be used in case if the taxable income of the other spouse is below CZK 68, 000. Tax advantage - credit for a child can be applied by one of payers with whom the child lives in the same household. A child means a person under 26 who receives no disability pension of the 3rd degree and he / she is in full time education. Tax allowances for a child - who is born during a tax year, or is adopted or starts studying - can be applied for the calendar month in which the event has occurred. If the conditions for the tax credit for employment are not met throughout the tax year, only one twelfth of tax abatement is counted for each month. This rule does not apply to basic rate taxpayer. Overview tax credits when calculating monthly tax advance on income from employment in the tax year 2013 The tax credit amount Type of tax credits Basic CZK 2,070 Disability of the first and second degree CZK 210 Disability of the third degree CZK 420 Holders of the cards ZTP/P (health disability) CZK 1,345 For students CZK 335 Tax advantages for child / children CZK 1, Social insurance contributions Figure 2: The social insurance system in the Czech Republic
7 Subsystem Payment for Provided benefits Public health insurance Premiums for public health insurance Material benefits arising from health care providers to policyholders Health insurance Premiums for health insurance Sickness benefit, family member care benefit, maternity benefit Pension insurance Premiums for pension insurance Old-age pensions, disability pensions, survivors' pensions - widow's, widower's and orphan's State employment policy Premiums for state employment policy Pecuniary unemployment benefit and the socalled active employment policy (i.e. support for the creation of new jobs)
8 Figure 3: Rates of social insurance for employees Insurance Public health insurance Social security and state employment policy contributions 13.5 % rate 6.5 % paid by employee 25 % paid by employer 1/3 of insurance paid by employee 2/3 of insurance paid by employer 2.2 Settlement of advances for taxes on income from employment To reduce the number of tax returns and simplification of tax for taxpayers who have income only from employment, the following rules are applied for the settlement of tax obligations for the tax period. If a taxpayer has only one employer or more in the tax year, but successively one after the other, he/she may ask their last employer for the settlement of tax deposits by 15 th February. When clearing advances the taxpayer may use the following types of deductions: Interest on loans for housing
9 Donations for beneficial purposes Contributions paid to pension Paid life insurance premiums Labour union contributions Reimbursement for tests to verify the results of further education. Interest on loans for housing Housing needs means: - The construction or purchase of residential buildings; - Purchase of land for housing; - Extensions, alterations, modernization and maintenance of the dwelling or residential buildings; - Repayment of deposits in connection with the acquisition of rights to lease an apartment or building for housing; - Construction work for commercial space per apartment etc. Interests on housing loans are limited with a deduction - up to CZK 300,000 per tax year per household. Donations In order to make a donation deductible item from the tax base, it must meet the following: - Purpose - Minimal amount - Maximal amount.
10 Purposes, which may make a donation: Science, research and development Culture, education and sport Education, support and protection of youth Humanitarian and charity purposes Social and healthcare Ecology and animal protection, etc. The minimum amount of the sum of all eligible donations amounts to CZK 1,000 during the tax period or at least to 2% of the tax base, if those 2% are less than CZK 1,000. The maximum amount is set at 10% of the tax base. Contributions to pension schemes - Can be claimed as a deduction of contributions paid in excess of 6,000 for the tax year; - The tax base can be reduced up to CZK 12,000. Life insurance premiums - Can be applied, provided that the payment is not agreed before the year in which the taxpayer reaches 60 years of age and is paid not earlier than 60 months after the assuring of the contract; - Is limited to CZK 12, 000 for one tax year. Labour union contributions This deduction may be applied by a taxpayer that is a member of the union. The deduction can be applied in the amount of 1.5% of taxable income from employment, maximum CZK 3,000 per tax year. Reimbursement for examinations to verify the results of further education
11 - Maximum deduction for the taxable period is CZK 10, 000. Tax overpayment identified during the annual settlement of advances is returned by an employer without an application. Any arrears are not enforced. If the taxpayer does not meet the conditions for the annual settlement, he/she will be required to submit the tax return by 1 st April stating the details of income from employment, social insurance premiums paid by the employer and advances of income tax from the employment according to the confirmation that will be made by all his/her employers. 2.3 Current changes in the taxation of earnings from 1 st January 2013 The solidarity (or millionaires) tax came into force from January This means that employees with incomes above CZK 100,000 a month, will pay the amount on income exceeding CZK100,000 new 7% tax. For example a worker who earns CZK120,000 per month, he/she will pay an additional 7% tax on the CZK 20, 000. The law clearly states that part of the income that exceeds 48 times the average gross salary a year; it will be subject to a tax rate of 22%. The remaining income will be taxed as before - 15%. The so-called millionaire's tax will be applied to those who will have a tax base of at least CZK1.2 million per year, E.g. employees that receive more than CZK 100,000 per month. The calculation of a new tax is also specific. Tax of 7% will be paid not from the super gross earnings, but only from the gross earnings. Basis for the calculation of this tax will be slightly lower. Solidarity (millionaires) tax should be applied by the end of 2015.
12 Tax returns for employees with high income Employees with high incomes will have to submit the tax return from 2013 onwards. Employees - who have at least one month income above CZK 100,000 will be required to submit the tax return. Dictionary: related to /rɪˈleɪtɪd tu:/ to cover /tu: ˈkʌvəʳ/ to compile /tu: kəmˈpaɪl/ maintenance /ˈmeɪntᵊnənts/ personnel /ˌpɜːsᵊnˈel/ external body /ɪkˈstɜːnᵊl ˈbɒdi/ hiring /ˈhaɪrɪŋ/ recruitment /rɪˈkruːt/ labour-law /ˈleɪbəʳ lɔː/ occasional /əˈkeɪʒᵊnᵊl/ job centre /ʤɒb ˈsentəʳ/ vacant /ˈveɪkᵊnt/ to ensure /tu: ɪnˈʃɔːʳ/ to assess /tu: əˈses/ to comply with /tu: kəmˈplaɪ wɪð/ labour code laws /ˈleɪbəʳ kəʊd lɔːz/ social security administration /ˈsəʊʃᵊl sɪˈkjʊərəti ədˌmɪnɪˈstreɪʃᵊn/ to commence /tu: kəˈments/ a record /ə ˈrekɔːd/ employment termination /ɪmˈplɔɪmənt ˌtɜːmɪˈneɪʃᵊn/ acknowledgement /əkˈnɒlɪʤmənt/ recipient /rɪˈsɪpiənt/ to carry out /tu: ˈkæri aʊt/ according to /əˈkɔːdɪŋ tu:/ to consider /tu: kənˈsɪdəʳ/ so-called /ˌsəʊˈkɔːld/ vztahující se k pokrývat sebrat, shrnout (podklady) aktualizace, údržba zaměstnanci vnější orgán najímaní, náběr nových pracovních sil najímaní, náběr nových pracovních sil pracovně-právní příležitostný úřad práce prázdný, volný zajistit ohodnotit vyhovět čemu, splňovat zákoník práce správa sociálního zabezpečení začít záznam ukončení pracovního poměru potvrzení, stvrzenka příjemce vykonávat podle zvažovat, považovat, pokládat, myslet si takzvaný
13 declaration of personal income /ˌdekləˈreɪʃᵊn əv ˈpɜːsᵊnᵊl ˈɪŋkʌm/ deduction /dɪˈdʌkʃᵊn/ net earnings /net ˈɜːnɪŋz/ gross earnings /grəʊs ˈɜːnɪŋz/ tax rebates /tæks ˈriːbeɪts/ basic tax credit /ˈbeɪsɪk tæks ˈkredɪt/ disability /ˌdɪsəˈbɪləti/ tax abatement for students /tæks əˈbeɪtmənt fəʳ ˈstjuːdᵊnts/ tax credit for a wife / husband /tæks ˈkredɪt fəʳ ə waɪf/ ˈhʌzbənd/ spouse /spaʊs/ tax advantage /tæks ədˈvɑːntɪʤ/ household /ˈhaʊshəʊld/ tax allowance /tæks əˈlaʊənts/ to occur /tu: əˈkɜːʳ/ disability of the first and second degree /ˌdɪsəˈbɪləti əv ðə ˈfɜːst ənd ˈsekᵊnd dɪˈgriː/ holder /ˈhəʊldəʳ/ premiums /ˈpriːmiəmz/ arising /əˈraɪzɪŋ/ pecuniary /pɪˈkjuːnjᵊri/ rate /reɪt/ settlement of advances for taxes /ˈsetᵊlmənt əv ədˈva:ntsɪz fəʳ ˈtæksɪz/ reimbursement /ˌriːɪmˈbɜːsmənt/ interest /ˈɪntrəst/ loan /ləʊn/ housing /ˈhaʊzɪŋ/ extension /ɪkˈstenʧᵊn/ alteration /ˌɔːltᵊrˈeɪʃᵊn/ dwelling /ˈdwelɪŋ/ acquisition /ˌækwɪˈzɪʃᵊn/ right to lease /raɪt tu: liːs/ purpose /ˈpɜːpəs/ to claim /tu: kleɪm/ provided that /prəʊˈvaɪd ðæt/ prohlášení poplatníka daně z příjmů fyzických osob srážka, odečtení čistý příjem hrubý příjem slevy na dani základní sleva na dani invalidita sleva na dani pro studenty sleva na manželku / manžela choť, manžel, manželka daňové zvýhodnění domácnost daňové zvýhodnění přihodit se, stát se invalidita i. a ii. stupně držitel pojistné plynoucí peněžní sazba zúčtování záloh u daně úhrada úrok úvěr bydlení, bytová výstavba nástavba přístavba bydlení, byt získání, nabytí čeho práva nájmu účel uplatnit za podmínky, pod podmínkou, za
14 tax payer /tæks ˈpleɪəʳ/ to reach /tu: riːʧ/ union /ˈjuːnjən/ arrears /əˈrɪəʳz / onwards /ˈɒnwədz/ to require /tu: rɪˈkwaɪəʳ/ to submit /tu: səbˈmɪt/ tax return /tæks rɪˈtɜːn/ předpokladu poplatník dosáhnout odbory nedoplatky, resty dále (od určitého momentu) požadovat předložit daňové přiznání Questions: 1. What does the Personnel Administration Management include? 2. What examples of the tax rebates do you remember? 3. What is deducted from the gross earnings in order to get the net earnings? 4. What benefits do premiums paid for the state employment policy provide? 5. What is the synonym for solidarity tax? Exercises: I. Work with your schoolmate. Find what the sentences below have in common (from grammar point of view.) Many materials can be recycled nowadays. The Coca-Cola bottles were brought to the local recycling centre, the only one in the capital. The book has been written by Bill Bryson. The parcels with Christmas gifts will be shipped later in the afternoon. II. Work in small groups of three. Match the information from the left column with the endings from the right column. Hamlet was written by Leonardo da Vinci
15 The moons of Jupiter were discovered by The Internet was invented by James Cameron Avatar and Titanic were directed by Tim Berners-Lee The Mona Lisa was painted by... Galileo The first modern Olympics were held in Shakespeare Source: Scrivener, 244 III. Ask questions to your partner. React as spontaneously as you can using the passive. example: What happened to your hand? Oh, I was bitten by a dog. What happened to your arm? Why aren t you riding your bike?
16 What happened to your leg? Why are you looking so disappointed? Where s your bag? Where s your dog? Why are you late? What s wrong? Source: Seymour, Popova, 87 IV. Are we really ready? Work with your partner. Imagine you are responsible for a conference and a room for it. Ask the staff to check that everything has been done. Write at least five questions using the passive with the present perfect. example: Have the data projectors been checked?
17 Source: VŠTE archive V. Use the words below (in the same order) to create sentences. Add any necessary prepositions or articles, and put the verbs in an appropriate form. 1) He / have / terrible / fear / travel / by / plane 2) She / be / right / tell / boss / about / problem 3) He / have / ability / play / highest / level / the / sport 4) We / have / difficulty / find / parking / space
18 5) It / be not / worth / cook / full / meal / for / one / person 6) I / feel / lucky / have / such / good / friends 7) He / not / have / courage / tell / her / face to face 8) He / be / not / used to / get up / so / early Source: Moore, J., 2005 Mind map: Fill in your idea you have in our mind when talking about Human Resources wages, statutory deductions. Three examples have been done for to help you to start off. Then choose one and talk about it with your partner for about two minutes. Human Resources - wages, statutory deductions Advertising Hiring Job Interview
19 Solutions: Questions 1. It covers the compiling, maintenance and updating of personnel documents. In addition, personnel administration is linked with company management communication and with external bodies. 2. Basic tax credit, disability, for students, for husband. 3. Net earnings = gross earnings - advance tax - deducted Social Security - deducted Public Health Insurance. 4. Pecuniary unemployment benefit and the so-called active employment policy (i.e. support for the creation of new jobs). 5. Millionaires tax. Exercises: I. Passive voice is used in all sentences. Hamlet was written by The moons of Jupiter were discovered by... The Internet was invented by Avatar and Titanic were directed by The Mona Lisa was painted by... The first modern Olympics were held Shakespeare Galileo Tim Berners-Lee James Cameron Leonardo da Vinci
20 in 1896 III. Possible answers: What happened to your arm? It got hit by a crazy biker. Why aren t you riding your bike? It was stolen last Saturday. What happened to your leg? You mean the plaster, do you? I have been shadowed by a group of drunk youngsters. So I started to run and tripped over the litter. Why are you looking so disappointed? The outside performance has been cancelled because of the rainy weather. Where s your bag? It has been ruined; I put there a lot of things. Where s your dog? Bruno was killed when he was hunting. Why are you late? The engine of the bus I took was blocked on the road by lorries. What s wrong? The rabbit has gone but I have no idea how.
21 IV. Possible answers: 1. Has the room been dusted? 2. Have the invitations been sent to all speakers? 3. Have the interpreters been hired? 4. Has been air-conditioning purchased? 5. Has the catering been booked? V. Use the words below (in the same order) to create sentences. Add any necessary prepositions or articles, and put the verbs in an appropriate form. 1) He / have / terrible / fear / travel / by / plane HE HAS / HAD A TERRIBLE FEAR OF TRAVELLING BY PLANE. 2) She / be / right / tell / boss / about / problem SHE WAS RIGHT TO TELL HER BOSS ABOUT THE PROBLEM. 3) He / have / ability / play / highest / level / the / sport HE HAS / HAD THE ABILITY TO PLAY AT THE HIGHEST LEVEL OF THE SPORT. 4) We / have / difficulty / find / parking / space WE HAD DIFFICULTY FINDING A PARKING SPACE. 5) It / be not / worth / cook / full / meal / for / one / person IT ISN T / WASN T WORTH COOKING A FULL MEAL FOR ONE PERSON. 6) I / feel / lucky / have / such / good / friends I FEEL LUCKY TO HAVE SUCH GOOD FRIENDS. 7) He / not / have / courage / tell / her / face to face HE DIDN T HAVE THE COURAGE TO TELL HER FACE TO FACE. 8) He / be / not / used to / get up / so / early
22 HE ISN T / WASN T USED TO GETTING UP SO EARLY. Mind map Possible answers: Social Security Administration Contract Employment Salary Taxes Declaration of Personal Income Tax advantage Timesheets Bibliography SAYMOUR, J., POPOVA, M. 700 Classroom activities. Macmillan, ISBN SCRIVENER, J. Teaching English Grammar. Macmillan, Third edition.288 p. ISBN
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