{"id":8846,"date":"2024-01-18T11:11:26","date_gmt":"2024-01-18T10:11:26","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8846"},"modified":"2024-01-25T09:41:24","modified_gmt":"2024-01-25T08:41:24","slug":"esop-uncertainties-regarding-social-security-and-health-insurance-premiums","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/esop-uncertainties-regarding-social-security-and-health-insurance-premiums\/","title":{"rendered":"ESOP: Uncertainties regarding social security and health insurance premiums"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 29 December 2023, Act No. 462\/2023 Coll. was promulgated in the Collection of Laws, amending certain acts in connection with the development of the financial market and the promotion of old-age security. It includes an amendment to the Income Taxes Act (ITA) concerning the acquisition of shares in a business corporation under employee stock ownership plans (ESOP). However, it now appears that the amendment contains ambiguities regarding the obligation to pay social security and health insurance premiums on the acquired shares.<\/p>\n","protected":false},"author":117,"featured_media":8847,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[719,640,628,8],"class_list":["post-8846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-health-insurance","tag-remuneration-of-employees","tag-social-insurance","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8846"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8846\/revisions"}],"predecessor-version":[{"id":8849,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8846\/revisions\/8849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8847"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}