You can terminate or terminate your business at any time and for any reason. Just report it to pslunm adm. But what if you have employees or due dates? How do you have to pay? And when are you entitled to support from a number of jobs?
Termination of self-employment is advisable to think carefully and then fulfill all your final reporting obligations. Employers must notify the cancellation of activities in the trade council, financial office, district administration of social security and health insurance. Failure to notify is a sanction, so it is necessary to look at the final deadline, warns tax adviser Gabriela Ivanco from Mazars.
By filling in the uniform registration form on the trade license, it is possible to fulfill the notification obligation at all institutions at the same time. Today, most of the business can be done in a long way, according to Gabriela Ivanco’s experience, the business community prefers to personally visit the family to see if all the bonds are fulfilled and paid.
Employees are entitled to severance pay
Do you have only one employee? If he agrees with it, it is appropriate to enter into an agreement on the termination of employment. The end of the work of the employee is quite abrupt, for example, it allows you to say only for some reasons, but the fact that the employer is wrong is the final reason for the termination of employment by the employer.
It is not decisive whether you will say the answer and after what you canceled the business announced an adm or two. In order to assess the validity of such an extension of employment, it is important that the employer has made a decision to terminate his business and for this reason he can no longer assign work according to the employment contract, explains the lawyer Pavel Nastis.
However, do not forget that the former employee had a year for severance pay in the amount of one and three times his average length (according to the length of employment) and this right arises even in the case of an agreement. The fact that you have terminated your business, because it is not possible for a long time, does not play a long role in this direction.
If the employer does not have to pay severance pay, he will incur a debt and the employee will be able to enforce this debt in court, add the lawyer.
And you have one duty to do with employees. The employer, who terminates his activity and therefore the employment relationship with his employees, is obliged to announce on the prescribed form the date of termination of employment with the employee, within 8 calendar days of termination of employment, informs Jitka Drmolov from the Czech Social Security Administration. And if you do not have it for an employee, you must log out of the employer’s register within 8 calendar days.
Debts do not disappear with the termination of the activity
Volumes from the performance of self-employment by the termination of the activity do not end. And when it comes to space, payments for energy or for a mobile phone, you need to pay. Even after the end of the business, the owner of the castle can extort. In the earliest case, file an action with the court and, after obtaining the execution title (final court decision), file a petition for the order of execution.
While the companies in the company with a limited liability for the company’s debts only up to the time in which they did not fulfill their deposit obligations according to the state registered in the Commercial Register at the time when they were called upon to perform, the self-employed person (OSV) I am told that you will lose your family home during the execution, warns lawyer Pavel Nastis.
A decisive active approach to one volume reduces possible financial troubles. When paying to public institutions, such as a health insurance company, it is appropriate to resolve the situation in the form of a repayment agreement, the tax adviser recommends.
Give Daov piznn yourself and you
Even if you terminated your business activity during this year and immediately became an employee, in 2020 you must go to fulfill your tax obligations yourself, ie file a tax return and reports on income and expenses from self-employment.
The new employer does not have to pay a tax for the current business, to fill in the tax return only before confirming the taxable income from the activity, says Gabriela Ivanco from Mazars and adds: depending on whether the OSV kept ethnicity, tax records or applied data as a percentage of income.
Initial data in the tax return may result in sanctions from the financial authorities in the future, so if you are not an expert on ethnicity, try to contact a tax advisor who will give you advice.
Payment of health insurance is mandatory
If you did not find a job after graduation, so you are not employed and at the same time do not want to register for a number of jobs, you must pay health insurance. For these people, you are the so-called persons without taxable income (OBZP) with the obligation to pay health insurance in the amount of 13.5% of the minimum wage, this year 1,971 K, from 2021 in the city of 2,052 K.
The obligation to pay health insurance for the payment of health insurance at OBZP arises in cities, when these decisive facts last for the entire calendar month, for individual days of OBZP health insurance does not apply, the tax adviser specifies.
The OSV is also entitled to unemployment benefits
If you do not become an employee (or retired) smoothly after the end of your business activity, registration for a number of jobs is appropriate. The period of registration of values for pensioners, health insurance for all will be paid by the state and you will have to go – if you have completed the insurance period in the range of 12 months in the last two years – a year for unemployment benefits.
The length of the unemployment benefit varies according to age, people under 50 years of age are entitled to support for 5 months, from 50 to 55 years at 8 months and over 55 years at 11 months. The conditions are the same for both employees and OSV.
The support is paid by the debt from the last job. Support for self-employed persons does not come from income or profit, but from the exchange base, from which social insurance was paid, adds Gabriel Ivanco.