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Taxes and students Added:22.6. 2011
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Taxes and students

Vacation time is coming that many students also used in addition to fun seasonal přivýdělkům. In fact you usually have time during the year. But what with taxes and payments in the student what to do for it not to levy taxes not prepared for more than you need?

Although in political circles these days, still loudly talking about tax reform or the substantial changes in the wage system, it is certain that this year is nothing in these areas change.

Whether you earn an ongoing basis during the year, or about their work efforts concentrate mainly in the coming days holiday, you should know that with the signing of any contract of employment is linked to certain obligations ** ** – or at least knowledge. Let us now briefly analyze the different types of employee and occasional work performed in the study and focus mainly on how it is for them to levy taxes **. **

Agreement on work performance (DPP)

This type of workload, held outside the employment relationship is one of the most popular by both employees and employers. Neither of the two sides of it is not paid or health or social insurance, which usually net earnings significantly reduce employee. For it to be signed employment agreement, you must meet the following conditions:

  • Total time worked for one employer may not exceed 150 hours a year
  • 1 January 2011 the obligation to conclude the DPP in writing (not yet possible to conclude it both in writing and orally)
  • Agreement is used for occasional, not long-term work (such as a predetermined work task)

Agreement on working activity (DPC)

DPC is by its nature more close working relationship – especially since it already pays social security and health insurance, or for certain guarantees that a student working on the DPP does not, this does not apply to brigadier earns less than CZK 2 000 per month. For close to DPC according to the following conditions:

  • An agreed working hours must not exceed half the state set a maximum weekly working time, ie it can not work off an average of more than 20 hours per week (this time is seen in the maximum length of 52 weeks)
  • Must be in writing signed

The exact definition of the agreement held out of employment can be found in „§ 74 et seq. Labour Code“:… # par74.

Calculation === === taxes for students Calculate tax agreements held outside employment can be generally summarized into several points:

If a student signs ** ** Declaration taxpayer to tax (hereinafter Declaration, by law it can not be in one month to sign on more employers at the same time):

  • Student may at the end of the year when the tax overpayment applied as a discount on the tax payer, which for 2011 amounts to CZK 23 640 ** ** (** is 1 970 CZK per month , this discount is for all , ie not only for students), as well as a discount per student – this is for 2011 set at CZK ** 4020 ** ( is 335 CZK per month **)
  • In practice this means that if a student earns approximately 16 000 CZK per month gross, pay no tax and all overpayments are returned to him

If the student does not sign ** ** Declaration (signed by him at another employer):

  • On earnings up to 5 000 CZK he deducted 15% withholding tax on the earnings CZK 5001 or more is deducted pre-tax
  • Compared to the previous case, the student can not claim any tax credit

How do I apply for a refund

Expressions such as „tax return“, „a statement taxpayer“, „tax office“ or „advance tax“ causing many students if not anxiety, at least uncertainty. A closer look, however, we find that nothing is as difficult as it may seem. What's more, if the student has correctly and timely in terms of easier search, you may get back the money with which they might not even counted. Is not it nice when you get a few months after you have completed the account Brigade arrives even a few hundred more?

The refund is requested at the end of the year. This can be done in two ways:

and / student may request (but not later than February 15) called his employer ** ** annual tax settlement and because he overpaid tax returns online. It is only necessary to fill out the form in the counting-room and submit a certificate of study. If a student more employers during the year and worked with them gradually (ie, for all to sign the Declaration), asks for clearing the last of them. However, he must submit a confirmation of receipt from all previous employers. If a student is not obliged to file a tax return, you can sign the Declaration and back, even for the amount of flat rate tax. It must, however, only do so simultaneously with the application for an annual accounting and tax by 15 February. In the event that also must file a tax return, the annual tax settlement and can not ask the employer has withheld tax is final.

b / student may request to issue a Confirmation ** ** of income and file a tax return with the tax authorities themselves. The deadline for the submission is from 2011 to 1 April. In the event that a student earns more than CZK 15 000 per year, filing tax returns is a must, just as if you had more income than the other brigades – for example business, royalties (over 7000 CZK per month), rent etc.. Revenue from tax exempt (scholarships, grants, social welfare benefits, blood donation, alimony, etc..) Taxable income and withholding taxes, tax returns do not.

=== Why does it all

For each calendar month can be used in calculating earnings from which are deducted pre-tax applied only twelfth annual rebates to taxpayers and the same proportion as the discount per student. However, if a student has paid more in taxes, he will be returned at the end of the overpayment, and up to the total annual discount (which amounts to 23 640 CZK per taxpayer and the aforementioned 4020 CZK per student). If a student worked for just one month of the year, he will only be deducted as a student discount of 335 CZK, but the total annual showdown with taxes taken into account when calculating the full annual amount, whether a student worked for one or all 12 months.

What about business?

If the student is taking during the study, that the activity is considered irrelevant. Like any entrepreneur, a student must file a tax return for the previous year, give it all your income (which can be reduced by a lump or demonstrably incurred expenses) and they subsequently pay the calculated tax. Student status (26 years younger, respectively. 28 years for doctoral studies), however, allows him to deduct from this tax rebate only for the taxpayer, but also the above-mentioned discount per student. Furthermore, you still can – like any entrepreneur – even reduce the tax base of the deductible items, the list offers "§ 15 of the Taxes

Student working on employment

If the student works full-time employment, resulting from it had the same benefits and obligations as all other employees. The only, but certainly a welcome difference is that students can once again deduct discount per student.

More to the payment of taxes, see "Tax Act

An article on social payments and health insurance from work done during the study can be read „here“:…a-pojistneho. Other useful guidance and advice on student money, see the section „Student and Finance“:…nt-a-finance.

Photo: stock.xchng

Author: Černá, Lucie

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