Summer at the faculty will again be marked by reconstructions
What's waiting for us this year? Here is an overview of the highlights.
The conclusion of innominate contracts is regulated by a new methodological sheet
They can be used very conveniently to pay one-time financial rewards to students or externs. For a larger number of contracts, an application in Inet is available that allows you to administer them completely electronically.
An innominate or unnamed contract is one that is not defined by the Civil Code. In our circumstances, it is appropriate to conclude one in the following cases:
- presentation of a paper at a conference
- a one-day lecture within a project
- expertise, opposition to a project
- review report
- thesis reviews
- consultation, exchange of experience
- provision of teaching practice
- external membership of committees
- short-term provision of language teaching
The basic condition is that the performance of the contract must not meet the definition of a dependent activity, which may only be remunerated within the framework of an employment relationship. The remuneration is typically not taxable, and the recipient is liable for tax (however, up to CZK 6,000 per year, such income is not taxable for persons with employment income). However, if necessary, withholding tax may be deducted from the remuneration.
Detailed conditions, including new obligatory models of individual contracts, are set out in a new methodological sheet issued by the Rector's Office.
In the case of concluding a large number of contracts, it is possible to use a special application in Inet, which allows repeated use of a preset model contract with the possibility of inserting variable values into the text (e.g., date and name of the event, amount of remuneration) and complete administration, including payment, can be handled electronically.
If you are interested in using this application, please contact Mgr. Lenka Sobotková.
