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
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 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.
Changes Related to the 2025 Labor Code Amendment
- Employees Receiving a Full Old-Age Pension
An employed individual who is a recipient of an old-age pension, has reached retirement age, and is entitled to the full payment of an old-age pension under Act No. 155/1995 Coll., is eligible for a monthly insurance discount of 6.5% of their assessment base. Eligibility conditions must be met for the entire calendar month for which the discount is claimed. The discount cannot be applied retroactively.
The discount is claimed by the employee through their employer (via the Human Resources Management Office) by providing:
-
-
a decision granting the old-age pension and a declaration of entitlement to the full pension payment, or
-
a confirmation from the pension payer indicating receipt of the full pension and the date from which it applies.
-
The day on which the employee submits one of these documents to their employer is considered the date the discount is applied. More details here.
- Changes in Sickness Insurance
From 1 January 2025, all sickness insurance benefits will be digitalized, similar to the "e-neschopenka" system. More information: e-benefits nursing benefits (e-dávky ošetřovné), e-benefits long-term nursing benefitsm (e-dávky dlouhodobé ošetřovné), e-benefits maternity benefits (e-dávky peněžitá pomoc v mateřství), e-benefits paternity benefits (e-dávky otcovská)
Additionally, care allowance will be introduced for employees working under agreements performed beside the employee relationship.
For maternity benefits, periods of study will now count toward the insurance participation requirement, even if the study was interrupted. This change will help students meet the condition of 270 days of participation in sickness insurance.
At the same time, the decisive amount for participation in sickness insurance for employees working under agreements held outside the employment relationship is changed. As of 1 January 2025, this amount for an agreement to complete a job is CZK 11 500 per month. For an agreement to perform a work, this amount has increased to CZK 4 500 per month.