Dear parents,

With the approaching beginning of the new school year, legislative changes come into force to apply the tax bonus to a child aged 6 to 15 years and the so-called free lunches.

We bring you an overview of basic information:

In assessing whether an employee is entitled to an increased amount of the tax bonus for a child between the ages of 6 and 15, more precisely whether he is entitled to a tax bonus for a child between the ages of 6 and 15 at all, it must be ascertained whether the employee is entitled to an increased tax bonus. a child aged between 6 and 15 has applied or has not applied a subsidy for meals according to § 4 par. 3 letter c) of Act no. 544/2010 Coll. on subsidies.

If the employee applies for a child from 6 to 15 years of age a subsidy for meals (by signing a solemn declaration at the child's school) and previously applied the tax bonus for the child, he is obliged to notify the employer in writing on the form Declaration for claiming the non-taxable part and tax bonus no later than the end of the month in which you decided to apply for a subsidy for meals.

The concurrence of the application of the tax bonus for a child aged 6 to 15 and the subsidy for food is not possible.

For example, if an employee applies for a subsidy for a child aged 6 to 15 from 1.9.2021, he is obliged to notify the employer by 30.9.2021.

The change shall be entered in the "Declaration for the application of the non-taxable part of the tax base to the taxpayer and the tax bonus". With the fact that the employee no longer applies the tax bonus to the child. The employer shall suspend the granting of the tax bonus to the child from the month from which the employee applies for the subsidy for meals.

If an employee does not apply for a meal subsidy for a child between the ages of 6 and 15, he or she does not have to notify the employer, the employer continues to pay him a tax bonus.

Impact on Annual Tax Settlement

In the annual settlement for the year 2021, the procedure will be such that for a child aged 6 to 15 and the employee meets the other conditions for granting a tax bonus (amount of taxable income, etc.) but for some months of 2021 (after 1.8. 2021) applied for a subsidy for meals according to § 4 par. 3 letter c) of Act no. 544/2010 Coll. on subsidies, the employer will not grant the tax bonus for these months, or will ensure its refund if the tax bonus was paid unduly.