Comparason of Employee Mandatory Payroll Tax Deductions in the Czech Republic and in the Federal Republic of Germany

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A89539" target="_blank" >RIV/60460709:41110/21:89539 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparason of Employee Mandatory Payroll Tax Deductions in the Czech Republic and in the Federal Republic of Germany

Popis výsledku v původním jazyce

For work performed, employees are entitled to gross pay which is subject to a number of deductions, such as income tax and other deductions. However, the payroll deductions system is not exactly the same in every country, it usually reflects the history, politics and culture of the specific country. This paper deals with the comparison of payroll deductions systems of two neighbouring countries - the Czech Republic and the Federal Republic of Germany. Based on a comparison of model situations with calculating the mandatory payroll deductions of employees in a selected company with branches in the Czech Republic and in the Federal Republic of Germany, it can be stated that the burden rate (income tax + social security and medical taxes) in Germany is significantly higher (reaching almost 60% of gross pay) in comparison with the Czech Republic where - after the abolition of the methodology of calculating the net pay from the so called super-gross pay - it does not even reach 25% of gross pay with low p

Název v anglickém jazyce

Comparason of Employee Mandatory Payroll Tax Deductions in the Czech Republic and in the Federal Republic of Germany

Popis výsledku anglicky

For work performed, employees are entitled to gross pay which is subject to a number of deductions, such as income tax and other deductions. However, the payroll deductions system is not exactly the same in every country, it usually reflects the history, politics and culture of the specific country. This paper deals with the comparison of payroll deductions systems of two neighbouring countries - the Czech Republic and the Federal Republic of Germany. Based on a comparison of model situations with calculating the mandatory payroll deductions of employees in a selected company with branches in the Czech Republic and in the Federal Republic of Germany, it can be stated that the burden rate (income tax + social security and medical taxes) in Germany is significantly higher (reaching almost 60% of gross pay) in comparison with the Czech Republic where - after the abolition of the methodology of calculating the net pay from the so called super-gross pay - it does not even reach 25% of gross pay with low p

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Opportunities and Threats to Current Business Management in Cross-border Comparison

ISBN

978-3-86367-067-2

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

199-207

Název nakladatele

GUC - Chemnitz

Místo vydání

Germany

Místo konání akce

Železná Ruda

Datum konání akce

11. 11. 2021

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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