Student Jobs in the Czech Republic
An employment relationship in the Czech Republic is established by an employment contract. The employment contract must include the type of work which the employee will perform, the place or places of his work and the date on which the employee will start working.
In addition to employment contract, the Czech Labor Code provides two other contracts which may be used for employing an student employee:
Agreement on work performance (“dohoda o provedení práce”)
The scope of work for which an agreement on work performance is concluded, may not exceed 300 hours in a one calendar year. The said number of working hours shall also include those hours of work for which an employee carried out for the same employer in one calendar year based on another agreement on work performance.
Agreement on working activity (“dohoda o pracovní činnosti”)
An agreement on working activity may be concluded by an employer with an employee where the average scope of work does not exceed one-half on normal weekly working hours (40 hours). Observance of the agreed and maximum permissible amount of one-half of normal weekly working hours shall be assessed for the entire period for which an agreement on working activity was concluded. The agreement on working activity may be unilaterally terminated by stating any reason, or without stating it, with a 15-day termination notice period starting to run as of the day when the written notice is served on the other party.
The relationship based on the agreement on working activity or work performance is faster and easier to be terminated than the employment contract.
Taxes and Insurance
The employer does not pay the social and health insurance on behalf of the employee if the salary is not higher than CZK 10,000 for the employee who works under the agreement on work performance, respectively CZK 2,500 for the employee who works under the agreement on working activity.
In the Czech Republic, the personal income tax rate is a flat 15 %.
The income tax is payable by Czech resident individuals on income derived from worldwide sources. Nonresident individuals are only required to pay tax on Czech sourced income. Residence is determined by reference to domicile or where the individual has spent at least 183 days of the relevant calendar year in the Czech Republic.
Czech Republic income tax is payable on assessable income less expenses and allowable deductions. Assessable income includes business income; employment income; other capital gains; dividends; rental; interest income; annuities and other income.
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