What must the payroll accountant prepare?
- preparation of the employment certificate (known as a zápočtový list)
- deregister the employee with the Czech Social Security Administration (ČSSZ)
- deregister the employee with their health insurer
- submit a pension insurance record (ELDP)
- preparation of the certificate of taxable income for the relevant year
The day the termination of employment is signed
- Give the termination document to your payroll accountant (mutual agreement, notice or termination during the probationary period).
- Determine the notice period and severance pay based on the method and reason for termination.
- Calculate remaining annual leave.
The employee’s last working day
- Give the employee their employment certificate. Print 2 copies and sign them as the employer. Ask the employee to sign and date them to acknowledge receipt. One copy belongs to the employee and the other to you. Send a scan of your copy to your payroll accountant.
Within 8 days of employment ending
- Give your payroll accountant the information needed to process the final wage (leave taken, bonuses and any other information used to calculate pay).
- The payroll accountant uses this information to process the employee’s final wage. They also submit deregistrations to the ČSSZ and health insurer.
Within 30 days of settling the employee’s final income (no later than 31.1. of the following year)
- The payroll accountant prepares and submits the pension insurance record (ELDP). Print 2 copies and sign them as the employer. When they are handed over, the former employee must also sign both copies and date their receipt. The ELDP must be handed over on the day it is submitted to the ČSSZ. One signed copy belongs to the former employee and the other to you. Send a scan of your copy to your payroll accountant.
Certificate of taxable income
- The payroll accountant issues this certificate at the former employee’s request, within 10 days of the request.
How does this work for our clients?
We prepare a “leaving pack” for our clients. First, we prepare the employment certificate for the employee’s departure date. We prepare all other documents (deregistrations, ELDP and income certificate) for our clients within 8 days of employment ending. 🙂
