In the Collective Agreement entered into between union organisations and MENDELU it is stated that the university guarantees its employees a wage for the work they carry out as set down in general valid legal regulations and the internal wage regulations of the university, which form an indivisible part of the Collective Agreement. The salary is paid within the set payment date. Next HERE
Salary regulation of MENDEL UNIVERSITY in Brno of 8 March 2023 (effective from 1.7.2023)
Deductions from wages
Voluntary and involuntary deductions of part of the wages of other subjects.
Deductions set out by law are primarily advances on income tax for physical persons from dependent activities, payments of insurance (social and health). From this it follows that deductions from wages also include these preferentially made deductions. After subtracting these deductions the net wage is calculated from the gross income.
The other deductions are then made from the net wage. The law also allows deductions to be made by the employer from wages without the approval of the employee. § 147 of the labour law gives exhaustive examples of when a deduction can be made:
- an advancement on a wage,
- an un-receipted advance on travel costs and other un-receipted operating advances,
- substitution of wages for holidays
Annual tax settlement
The annual tax settlement is the period of tax declaration for the employed. It is a form of settlement of tax paid for the calendar year, which is done for employees by the wages office.
The annual tax settlement must be signed at the wages office by the 15th of February and at the same time one must supply all documents about any possible tax discounts or deductible items. The annual settlement is thus carried out before the date for handing over the tax declaration and immediately at the start of the year the employed have their taxes solved.
During the annual settlement so called tax overpayments and rights to returned tax or even a tax bonus can arise. This is a situation where during the year you paid a larger amount of income tax than was calculated during the annual settlement. This is caused by the fact that you did not apply for one of the tax discounts over the entire year, or you are applying for a tax relief which can only be applied for once a year. Tax refunds can also arise in cases where you have a right to an untaxed item. These are applied for only once a year. Next HERE