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 Mendel University in Brno (effective from 1 April 2026) - it is currently being translated into English, which form an indivisible part of the Collective Agreement. The salary is paid within the set payment date.
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 xhaustive 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 personal income tax return is an alternative to the tax return for employees. Employees of MENDELU submit an electronic application for the tax return (UIS Employee Portal), where they upload all the necessary documents on any tax deductions or deductible items. Thanks to this application, there is no longer any need to contact the Wage Department of the Economic Department. The application also includes a help function, which is available under the ? in the top right corner. The application will be available no later than 15 February of the year following the calendar year in question.
Notice: If an employee files a tax return through the app, the option to download an income statement will automatically be locked as only one of these options can be used.