23/06/2022
By wizewebsite
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How much does a flat -rate tax rising in 2022 and apply for it<

The possibility of paying direct taxes in the form of a monthly flat -rate tax is the legislative novelty of 2021. The monthly amount this year is CZK 5,469, which includes the payment of personal income tax, social insurance and health insurance.

"Due to the increase in minimum advances for compulsory premiums for 2022, the monthly amount of flat tax to CZK 5,994 has increased from next year," adds Gabriela Ivanco, tax advisor to Mazars.The flat -rateists will pay 525 crowns more a month next year.

The amounts of individual tax payments

The monthly amount of the flat -rate tax next year will consist of a personal income tax of CZK 100, minimum monthly advances for health insurance in the amount of CZK 2,627 and 1.15 times the minimum monthly advance for social insurance in the amount of CZK 3,267."The self -employed persons paying a flat -rate tax are slightly better for the future calculation of old -age pension or even a possible disability pension than the self -employed paying only minimum monthly advances for social insurance," adds Gabriela Ivanco.

Not completed with tax returns and overviews

The flat -rate tax eliminates the risk of error and facilitates financial planning when there are no tax arrears.The tax return or overviews on income and expenditure is not submitted and any inspection basically only determines whether the conditions for paying taxes are met in the form of a flat -rate tax, in particular that the income limit is not exceeded.

Who is not a flat -rate tax beneficial?

Employees and self -employed with more children will receive tax return from the state

O kolik se zvedne v roce 2022 paušální daň a dokdy o ni zažádat

Self -employed persons in a flat -rate tax regime cannot receive a tax bonus from the state.In practice, the entry into a flat -rate tax regime is not beneficial for self -employed persons applying a tax advantage to children.

In the event that the tax benefit is higher than the calculated income tax, then nothing pays for income tax, and the money from the state will be given in the form of a tax bonus.

“Only one parent can apply a tax advantage to children.For example, if the second parent is an employee and applies a tax advantage per month in calculating net wages, this reason does not play a role in deciding on the tax fee, ”explains the tax advisor.

New candidates have time by 10 January

Small entrepreneurs, tradesmen and other self -employed who want to fulfill tax liability in the form of a flat -rate tax in 2022 must notify the financial administration on the relevant form no later than 10 January 2022.

Notifications about the input of a flat -rate mode can be submitted:

Elektronicky datovou zprávou s využitím dálkového přístupu prostřednictvím datové schránky, či uznávaným elektronickým podpisem, nebo s ověřenou identitou podatele způsobem, kterým se lze přihlásit do jeho datové schránky.
Písemně na příslušném formuláři (na tiskopisu vydaném Ministerstvem financí, nebo na tiskovém výstupu z počítačové tiskárny, který má údaje, obsah a uspořádání údajů shodné s tiskopisem Ministerstva financí). Vyplněný tiskopis lze předat prostřednictvím podatelen finančních úřadů či sběrných boxů umístěných před finančními úřady.

Source: Financial Administration

The self -employed persons who have already entered the flat -rate regime since 2021 and want to continue it will only change the standing orders for payment.When starting self -employment during 2022, it is possible to apply for a flat -rate tax at the same time as the start of the activity.

"The monthly flat tax is paid by the 20th day in the relevant month for which it is paid to a special bank account," concludes Gabriela Ivanco.