Guide for Foreign Employees

Working hours

• ƒ A full-time work week is 40 hours (breaks for meals and rest are not included in the working hours).
• At the end of each month, you must fill out a work hours report (listed as “Time sheet”, in Czech: Evidence pracovní doby) and hand it over to your supervisor for them to sign. The form is available upon login to the Portal; click on the ELF (Electronic Forms) tile.
• If the nature of your work or for personal reasons you require specific working time arrangements, ask your employer for a change in writ- ing through your supervisor.

Vacation

• Academic staff (i .e . professors, associate professors, assistant professors, lecturers and researchers, research and development staff involved in teaching activities) are legally entitled to 40 days of leave. Other staff (including non-teaching researchers) are entitled to 30 days.
• The leave request must be approved or mandated by the supervisor of the employee. Employees are entitled to wage compensation equal to the gross average earnings of the previous quarter for the period of their leave.
• In addition to this statutory period, the Rector or the Dean of the relevant faculty may grant a Rector’s or Dean’s leave. The conditions for taking time off are set by the Rector’s / Dean’s decision.

Wages

• You will have already signed an agreement on your wages before you start at work. It is a gross wage from which taxes and social security contributions are paid . All information about your wage and its payment can be found on the Portal (portal.upol.cz), in the “My Profile” section.
• Your wages are paid once a month by direct deposit to your current bank account, which should be opened with a Czech bank. If the account number has changed, fill in the Account Number Change Request form (the form can be found in the Portal – ELF section) and submit it to the Payroll Department of your organisational section.
• Pay dates (the pay schedule for the whole calendar year) can also be found under the links above.
• Pay slips are available at UP in electronic form, the PIN code for viewing pay slips can be obtained from the HR Office serving your workplace.

Taxes and levies

• If you work as an employee exclusively in the Czech Republic, you be- come a Czech tax resident, i.e. you pay taxes and submit a tax return in the Czech Republic (most often through your employer).
• If you work in another country, it is important to identify your tax residency status to pay taxes. Tax residents of the Czech Republic have a tax liability relating to worldwide income, i.e. income from sources in the Czech Republic as well as income from sources abroad. Tax non-residents then have a tax liability applying only to income from sources in the Czech Republic . The payroll accountant will assist you in determining your tax residency or you will be asked for a ‘tax residency certificate’ (in Czech: Potvrzení o daňovém domicilu) issued by the local tax office in Olomouc.
• The amount of the monthly income tax may vary for each employee, depending on the tax credit applied. You can apply for discounts both as a tax resident and non-resident. The discount most often applied for is a standard taxpayer discount, and tax residents may also apply for a discount for dependents or a stay-at-home spouse.
• If you work in the Czech Republic and only at Palacký University, we will report you to the tax office for tax payment once a year (before February 15th); ask your payroll accountant about an annual state- ment of wage deposits and tax benefits.
• If you work for more than one employer at the same time or own your own business, and your total income is higher than 6,000 CZK, you are obliged to file your income tax return directly with the tax office no later than three months after the end of the tax period, i.e. March 31st.
• ƒ In addition to income tax, health and social insurance contributions are deducted from your wages . The amounts are determined on the basis of the relevant social security legislation within the EU.
• If you are employed in multiple eu countries or run your own business outside the Czech Republic in some eu country, you need to complete an A1 form before coming to the Czech Republic. Citizens outside the EU are subject to Czech legislation in this respect (your employer will notify you about applicable exceptions).