Dear business partners,

we would like to inform you about the news in the field of wages, taxation of employees, health and
social insurance valid for employers from January 2025. At the same time, we would like to inform you
about the dates for submitting tax returns for the year 2024

Summary:

• Changes in the field of empoyee wages
• Changes in the field of taxation of employees
• Changes to employee benefits
• Changes in the area of social insurance (SP)
• Changes in the area of sickness insurance (NP)
• Changes in the field of health insurance (ZP)
• Changes in value added tax (VAT)
• Changes to the excise tax (SD)
• Changes to real estate tax
• Other significant legislative changes
• Deadlines for submitting tax returns for the year 2024 (DP)

If you have any questions, please do not hesitate to contact your financial or payroll accountant.
Have a nice day.

Mgr. Martin Kučera
Acting manager
FIKU s.r.o.