Sometimes it happens that an entrepreneur needs someone only once in a while to provide an activity of a perhaps short-term nature. In turn, it is appropriate to draw up an agreement on the performance of work with those who perform work on behalf of the self-employed (hereinafter referred to as employees).
The contract must be in writing and must contain some important information.
· The name, address and ID number of the self-employed person
· The name, address, place of residence, birth number or ID number of the worker
· The period during which the labor contract is negotiated
· The description of the activities carried out by the worker
· The financial assessment of the worker
· The date of DPP signing and the date of submission of the job
· The date of the worker\’s signature
· The date of the worker\’s signature
* the date of the worker\’s signature
* The date of the worker\’s signature
* The date of the worker\’s signature Signature date
* Worker signature date
* Worker signature date
* Worker signature date
* Worker signature date
* Worker signature date
* Worker signature date
* Worker signature date
* Worker signature date
DPP conditions, especially for slow or poor quality delivery of work
• Stakeholder signature
, A person who signs a labor contract with a self-employed person may have the same contract with multiple employers, but the amount of earnings for working up to 300 hours per year for each employer is not limited.
From incomes up to 10,000 CZK, neither workers nor self-employed workers pay social and health insurance contributions. The worker can have some such income – from more signed DPP, he will not pay anything. However, since the income is added from multiple DPP with 1 employer, the employee may be required to prepay SP and ZP.
If the compensation for work exceeds 10,000 CZK per month, the self-employed must apply for social and health insurance for the worker and pay the appropriate amount. Therefore, the salary of workers will be lower by these values.
What about income tax?
1. If the worker submits a pink taxpayer return to the tax, he must withhold and pay the advance income tax.The amount of labor compensation in this case is insignificant. It is good for workers to have zero tax liability if their income is low, as the basic tax discount per taxpayer is included in the payment.Other discounts that workers belong to and those that prove their qualifications (discounts for children, studies, etc.) are good for workers.). The taxpayer\’s declaration may be signed by the employee only with 1 person of the employer.
2. If the employee does not hand over the signed pink declaration on income tax and his income does not exceed 10,000 CZK, the self-employed person will withhold and pay the so-called 15% withholding tax to the tax office. For more than 10 thousand 1 of the income, the self-employed receive a pre-tax.