FS: Employed OSVČ with CZK 3,000+ income not eligible

(ČIA) Self-employed persons (OSVČ) who are also working on employment basis are not entitled to the compensation bonus for self-employed persons if their monthly income reaches at least the amount of CZK 3,000. The Financial Administration (FS) stated that an exemption from this rule is granted to employees working on the basis of an agreement on the performance of work, for whom participation in health insurance arises only after exceeding the amount of CZK 10,000 per month. In the event of unauthorized exercise of this right, the situation can be remedied by refunding the amount of the bonus already paid to the tax administrator.



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