The much-discussed consolidation package, which was approved by the Senate on November 8, 2023, and forwarded to the President for his signature a day later, contains, among other things, information on the postponement of the effective date of certain legislative changes to July 1, 2024.

This is the case, for example, with regard to social security participation in the case of work performance agreements, which was due to take effect on 1 January 2024. Such a postponement of the effective date gives room for fine-tuning the new legislation and gives employers more time to put the changes into practice. Therefore, until 30 June 2024, the current limit of CZK 10,000 will still apply for participation in social security, which is assessed for each employer separately.

We will continue to monitor further changes to the consolidation package and keep you informed on a regular basis.

Author: Karolína Hricová - Junior Tax Consultant

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