<abstract xmlns="http://www.w3.org/1999/xhtml"><p> Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.</p></abstract>

Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.

Tax Law: Third Party As Payer of Income from Dependent Activity

International and Comparative Law Review

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Tax Law: Third Party As Payer of Income from Dependent Activity"}

Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for...

Tax Law: Third Party As Payer of Income from Dependent Activity

Published Online: Jan 24, 2018

Page range: 147 - 161

DOI: https://doi.org/10.1515/iclr-2016-0065

Keywords
employment income, payroll taxation, social security contributions, single collection point

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Tax Law: Third Party As Payer of Income from Dependent Activity

Published Online: Jan 24, 2018

Page range: 147 - 161

DOI: https://doi.org/10.1515/iclr-2016-0065

Keywordsemployment income, payroll taxation, social security contributions, single collection point

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
employment income, payroll taxation, social security contributions, single collection point