Products

Product Catalogue

Auditable calculations with references to paragraphs — every step verifiable against the applicable law.

Aether.Travel

Act No. 283/2002 Coll. on Travel Allowances

Complete calculation of travel allowances for domestic and foreign business trips. Covers meal allowances, km reimbursements, accommodation, incidental expenses and foreign rates with automatically updated ECB exchange rates.

Domestic meal allowance §5

✓5–8h: €5.10 · 8–12h: €7.70 · 12h+: €11.60 (current rates)
✓Reduction for free meals (breakfast, lunch, dinner)
✓Multi-trip aggregation (§5 par. 4): multiple trips per day

Km reimbursements §7

✓Own vehicle: 0.213 €/km + fuel consumption
✓Petrol, diesel, electric — fuel rates from the decree
✓Company vehicle: fuel only

Foreign §13

✓160+ countries with rates per the decree annex
✓ECB FX rates — daily automatic update
✓Multi-country in one day (§13 par. 5): proportional calculation
✓Historical rates from 2010

Accommodation and expenses

✓Accommodation §8: limit by country and receipt
✓Incidental expenses §9: parking, taxi, local charges

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Aether.Payroll

Act No. 461/2003 Coll. (SP) · 580/2004 Coll. (ZP)

Calculation of monthly wage from gross to net — social insurance, health insurance (employee and employer), tax advance, company car benefit, child tax bonus, total employer cost. Every step verifiable against the applicable paragraph.

Social insurance §12-13 (461/2003)

✓Employee: 9.4% (sickness+old-age+disability+unempl+guarantee)
✓Employer: 25.2% (+ accident 0.5–8%)
✓Max assessment base: 7× average wage/month

Health insurance §12 (580/2004)

✓Employee: 4% · Employer: 10%
✓Increased rates for disabled persons: 2%/5%

Income tax §35 (595/2003)

✓Monthly non-taxable base = NTB/12
✓Tax bonus §33: monthly per child
✓Rate 19%/25% by tax base

Special calculations

✓Company car benefit: 1% of purchase price/month → non-cash income
✓Employer cost: gross + SP/ZP employer = full cost of employment
✓Historical rates from 2010

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Aether.Tax

Act No. 595/2003 Coll. on Income Tax

Annual personal income tax — tax base, non-taxable parts, child tax bonus, historical rates. Monthly advance for employers.

Non-taxable base §11

✓NTB basic: 21× subsistence minimum (2024: ~€4 500)
✓NTB spouse: if income ≤ 92.8× subsistence min
✓Pension savings contributions (3rd pillar): up to €180/year
✓Life insurance contributions: up to €180/year

Tax bonus §33

✓Child under 6: €280/year · 6–15 years: €140/year
✓Entitlement at income ≥ 6× minimum wage
✓Monthly bonus for payroll purposes: 1/12 of annual

Tax rates §15

✓19% on the portion of the base up to 176.8× subsistence minimum
✓25% on the portion of the base above 176.8× subsistence minimum
✓Historical rates from 2010

Monthly advance §35

✓For employers: base/12 − NTB/12 → rate → minus bonus
✓Annual reconciliation: overpayment/shortfall

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Aether.Executions

Act No. 268/2006 Coll. · 233/1995 Coll. · Labour Code §131-131a

Wage garnishments — thirds system, claim prioritisation (alimony, priority, other), non-deductible amount, automatic distribution across multiple simultaneous claims.

Thirds system §131 Labour Code

✓Non-deductible amount = subsistence minimum × 1.2 (2024: ~€353)
✓Basic third: (net − non-deductible) / 3
✓Increased third (2 thirds): priority claims
✓Max deduction: must not exceed 2/3 of net wage

Claim prioritisation

✓Priority 1 (preferred): alimony, compensation for bodily injury
✓Priority 2 (other): enforcement proceedings by date filed
✓Proportional distribution at equal priority

Claim types

✓Court enforcement · Administrative enforcement
✓Voluntary wage deduction
✓Batched: multiple claims at once with automatic distribution

Historical rates

✓Subsistence minimum — updated annually (August)
✓Historical values from 2010

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B2B

B2B — tax and contributions for companies

B2B VAT

222/2004 Coll.

VAT calculation for business transactions — input/output tax, base, adjustments.

✓Input and output VAT: rates 20%/10%
✓Tax base, tax adjustments
✓Supporting data for VAT return

B2B Depreciation

595/2003 §22–§28

Tax depreciation of tangible assets — straight-line and accelerated methods.

✓Straight-line and accelerated depreciation
✓Depreciation groups 1–4 (2–12 years)
✓Suspension, disposal, residual value

B2B Corporate Tax

595/2003 §15

Corporate income tax — tax base, rates, reliefs.

✓Corporate tax base
✓Rate 21% (micro-taxpayers 15%)
✓Tax reliefs and deductions per §30

B2B Health Ins. Settlement

580/2004 §19

Annual health insurance settlement for self-employed and employers.

✓Annual insurance settlement for self-employed
✓Overpayment/shortfall calculation
✓Minimum assessment base

B2B Withholding Tax

595/2003 §43

Withholding tax on dividends, interest and royalty payments.

✓Dividends, interest, royalties
✓Rate 7% / 19% / treaty rate (DTT)
✓Resident and non-resident payments