Aktuálně ke změnám odvodu pojistného z DPP a příjmů z akcií a opcí

Update on changes to insurance premiums on work performance agreements and income from employee share and stock option plans

The planned changes in the insurance premiums due from income under the work performance agreement arrangements (DPP) and employment income from share and stock option plans, which we informed you about (HERE), were submitted late last week as amendment proposals to the ongoing 2nd reading of the amendment to Act No. 240/2013 Coll., on Investment Companies and Investment Funds (Parliamentary Document No. 570).

For DPP arrangements, the amendment proposal also includes an amendment to the Income Tax Act, which sets new limits for application of final withholding tax on income from DPPs following changes to social security and health insurance laws. At the same time, it is proposed to postpone the effective date of the changes to 1 January 2025.

The amendment proposal for income from employee stock option and share plans now includes, in addition to the same time of levying the insurance premiums and personal income tax, the alignment of the assessment base for the insurance settlement with the tax base. It should therefore also be possible to adjust the assessment base for insurance purposes when the market value of a share falls. These changes should take effect in the month following the promulgation of the amendment to Act No. 240/2013 Coll.

We will continue to monitor further developments. If you have any questions, please contact the authors of this article or the EY tax team with whom you regularly work.

Authors:

Radka Růžičková

Ondřej Polívka