Comparable working and salary conditions

The State Labour Inspection Office issued a Methodical Instruction of the Inspector General (No. 2/2016) that deals with the issue of comparable working and salary conditions of the temporarily assigned employee and the own employee of the user.

The Methodical Instruction was primarily issued for the labour inspectors that are obliged to follow it. Nevertheless it is a practical aid also for employment agencies and the employers/users.

According to the Methodical Instruction the working conditions of the temporarily assigned employee cannot be worse than the working conditions of the comparable employee of the user, if granting of these working conditions is regulated in labour law regulations and at the same time they are tax recognizable expenses in compliance with the Act on Income Taxes. In case of salary conditions it must be a remuneration that is directly connected with the performance of work.

The Methodical Instruction contains an illustrative list of working and salary conditions that have to be guaranteed.

The complete wording of the Methodical Instruction is available on the website of the State Labour Inspection Office www.suip.cz.