Looking to hire in Czech Republic

Sick leave is available, and a medical certificate is required from the first day of absence under the referenced policy. Employers should align internal procedures with this requirement when managing sickness-related absences.

Employees must submit expenses within 60 days of when they are incurred, or within 30 days after a business trip ends, whichever is later. Prior year expenses are not accepted after February 1 of the following year.

Phone, internet, and coworking costs can be reimbursed when properly documented. Phone and internet expenses incurred in Czechia must be supported by a tax invoice that includes the employer’s details, and business travel use is treated differently from recurring monthly services for tax purposes.

Laptops, other equipment, office supplies, and software subscriptions are reimbursable when supported by a tax invoice or, for smaller amounts under CZK 10,000, a receipt. These items are treated as non-taxable when they meet the documentation requirements, and some documents must also show the employer and, for smaller purchases, the employee’s name.

A wide range of business travel costs can be reimbursed tax-free when backed by appropriate documents, such as a tax invoice, ticket, or booking confirmation. For domestic and international trips, employees must complete a Business Trip Form, and different transport modes and services have specific acceptable documents and, in some cases, name requirements.

Standard meals while traveling and business meals with clients or partners are non-taxable when supported by a tax invoice or, for smaller amounts, a receipt. Groceries do not require documentation but are treated as taxable and classified as an allowance rather than a business expense.

Training, courses, books, promotional items, and certain gifts can be reimbursed on a non-taxable basis when properly documented. Medical costs are non-taxable when they relate to mandatory medical checks, while other medical services are taxable, and many items require the employee’s name on the invoice or receipt for smaller amounts.

Under EU rules, employers must reimburse employees for protective eyewear and eye exams when needed due to screen work, and the need must be confirmed by a medical exam or health and safety assessment. These reimbursements are non-taxable within the specified annual limits when supported by receipts or tax invoices and, for eyewear, medical certification and exam results.

Employees using a personal vehicle for business travel can receive tax-free mileage reimbursements. They must complete the Business Trip Form for mileage with a private car, provide the vehicle registration number, and keep a log of distance traveled and fuel consumed.

Employers may offer a non-taxable per diem to cover meal costs on business trips lasting more than 5 hours. Rates depend on whether the trip is domestic or international and on its duration, and they can be reduced when the employer provides meals.

Some allowances are mandatory or widely used to support remote work and meals, while others are fully discretionary perks. Where noted, certain allowances are non-taxable up to a specific limit; above that, or where marked taxable, they are treated as taxable income. Many discretionary allowances can be offered to selected employees only, at the employer’s choice.