Full text of Act No. 104 / 1996 Coll.
Law on Social Security Insurance and Contribution to State Employment Policy (full text as seen from subsequent amendments and additions)
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30.04.1996
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104
_
Announces
The full text of the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as follows from the amendments made by the Act of the Czech National Council No. 10 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 241 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 149 / 1995 Coll. and Act No. 160 / 1995 Coll.
THE LAW
on social security contributions and contributions to national employment policy
The Czech National Council decided on this law:
This law regulates social security contributions, which include pension and sickness insurance premiums, and a contribution to state employment policy ("insurance ').
The insurance is the income of the state budget. The income of the state budget is also penalty payments (§ 20), the premium on social security contributions (§ 21) and fines (§ 22) imposed under this law. The pension insurance is carried out in a separate state budget account and the State Budget Act sets out as a separate item of state budget income.
Charges
(1) The insurance premiums are payable by the following taxpayers:
(a) organisations which, for the purposes of this Act, mean legal or natural persons who employ more than 25 employees, or less, but who are kept by another natural or legal person who employs more than 25 employees;
(b) small organisations which, for the purposes of this Act, are legal or natural persons who employ at least one employee and do not fulfil the conditions set out in (a);
(c) staff covered for the purposes of this Act:
1. staff in employment; for the purposes of this Act, a person who is active in an employment relationship but does not have an employment relationship shall also be regarded as having an employment relationship, since all the conditions laid down in the labour law governing its establishment have not been fulfilled,
2. staff working under an agreement on work,
3. members of cooperatives, if they are not in employment relations with the cooperative but are engaged in the work for which they are remunerated;
4. Associates and agents of a limited liability company and commanditists of a limited liability company, if they are not in employment relations with that company but are engaged in the work for which they are remunerated,
5. Judges,
6. Members of the Chamber of Deputies and Senators of the Senate of Parliament,
7. members of municipal councils, if they are paid remuneration as long-term vacant members of municipal councils,
8. Members of the Government, President, Vice President and Members of the Supreme Audit Office and Director of the Security Information Service,
9. volunteer staff of the care service,
10th foster care in special facilities,
11. persons assigned to regular work in the execution of a custodial sentence or detention;
12. Citizens with altered working capacity preparing for employment,
(1) an employee shall also be regarded as a citizen whose income from that employment has been cleared after the end of the employment giving rise to the sickness insurance, which is included in the assessment basis under Article 5 (1) (a) and (2).
(2) Self-employed persons are required to pay pension insurance premiums and a contribution to the state employment policy if they participate in pension insurance under the pension rules, 2) and, under the conditions laid down by this law, also advances on pension insurance premiums and a contribution to the state employment policy; self-employed persons are required to pay sickness insurance if they participate in sickness insurance under social security rules. 51) Those who consider themselves self-employed shall be governed by the Pension Insurance Act. 52)
(3) Persons voluntarily participating in pension insurance (53) are required to pay pension insurance premiums for the period of voluntary participation in pension insurance.
Insurance
The amount of the premium shall be determined at the percentage of the assessment base established for the relevant period.
Measurement basis
(1) Measurement basis
(a) the staff member shall be the total of the revenue charged to him by the organisation or by a small organisation in connection with the performance of the employment which gives rise to participation in sickness insurance, with the exception of non-deductible income which is:
1. reimbursement of expenditure, or parts thereof, not subject to natural persons' income tax, 3)
2. compensation, 4)
3. fees paid under the Act on inventions, designs and improvements, 5)
4. value (financial valuation) of non-cash transactions not subject to natural person income tax, 6)
(b) the organisation and the small organisation shall be the amount corresponding to the sum of the assessment bases of its staff.
(2) In addition, the following shall be included in the staff member's assessment base:
(a) compensation for wages, with the exception of compensation for wages in the performance of the armed forces and civil services7) and compensation for wages paid for the period prior to the establishment of the staff member's sickness insurance;
(b) on-call remuneration, 8)
(c) performance of a loyalty or stability nature; such transactions shall always be deemed to have been granted on account of the duration of employment for a certain period of time or on a particular date, except:
1. loyalty allowance to miners; 9)
2. recruitment allowances to residents; 10)
3. the amount paid by the employer for the employees for the health care provided not covered by the general health insurance;
4. one-off non-refundable social assistance provided by employees in extremely serious cases;
5. the amounts provided by the employer as a social contribution to avoid a significant decline in the standard of living at a time of incapacity for work of more than six weeks;
6. insurance premiums paid by the employer for employees for their accident insurance, health insurance, pension insurance with a state contribution, supplementary pension insurance and insurance in case of a certain age;
7. Cash or non-cash benefits, benefits, contributions, allowances, severance payments and, where applicable, other amounts exempt from income tax; 10a)
8. The amount by which the remuneration of the employee for the goods or services provided by the employer is lower than their normal price;
9. an amount of 1% of the purchase price of a motor vehicle per calendar month, provided by the employer to the employee for use for both professional and private purposes;
10. severance grants to staff members in accordance with the Labour Code 10b) and severance payments,
(d) performance provided for the life of the jubilee, with the exception of those granted on the occasion of the life of a child of 50 years of age and on the first termination of employment after entitlement to an old-age or invalidity pension.
(1) The assessment basis of the self-employed person for pension insurance premiums and the contribution to the national employment policy is the amount to be determined, but not less than 35% of the income from self-employment after deduction of expenditure incurred in achieving, securing and maintaining it. Revenue from self-employment and expenditure incurred in achieving it, securing and maintaining it shall be assessed under a special law for the purposes of this Act; 54) income from self-employment is also considered to be income from self-employed activities for the purposes of this Act, even if such income is considered to be income from dependent activities for the purposes of personal income tax 55) or other income. 56) In the case of a self-employed person who accounts in a double-entry accounting system, 57) a member of a public commercial company and an associate of a limited company, for the purposes of this Act, the income from a self-employed activity, after deduction of the expenses incurred in achieving, securing and maintaining it, is considered to be the basis of income tax 58).
(2) The assessment basis of the self-employed person for pension insurance and the contribution to the state employment policy shall be at least three times the amount to which the full part of the personal assessment basis for determining the calculation basis for the pension pension scheme (59) (hereinafter referred to as the "unlimited amount for the calculation of pensions') shall be included on 1 January of the calendar year for which the pension insurance is paid. The assessment basis referred to in the preceding sentence shall be reduced by an amount equal to a quarter of the unlimited amount for the calculation of the pension referred to in the preceding sentence for each calendar month in the relevant period in which the participation in the pension insurance of self-employed persons has not lasted for the entire calendar month, or for the entire calendar month, the self-employed person has been entitled to sickness insurance of self-employed persons, or has been engaged in an armed service (civil service) or has received cash assistance in the maternity (cash assistance) from the sickness insurance of self-employed persons; For the purposes of the part of the sentence in front of the semicolon, the calendar month shall mean the part of the sentence in respect of which the self-employed person has been self-employed, unless the pursuit of that activity has lasted for a full calendar month. In the case of an old-age or full-time disability pension, for the purposes of this Act, the period of incapacity for the sickness insurance of self-employed persons shall also mean the period of incapacity for work after the period of support for the provision of sickness insurance laid down by the sickness insurance rules. The measuring basis may not exceed CZK 486 000; this amount is reduced by CZK 40 500 for each calendar month indicated in the sentence of the second.
(3) The assessment basis of the self-employed person for sickness insurance insurance is the amount determined as a monthly assessment basis pursuant to § 14 (2), (4) and (5).
(1) The assessment basis of a person voluntarily involved in pension insurance for determining the amount of pension insurance premiums shall be the amount to be determined but at least a monthly unlimited amount for calculating the pension valid on 1 January of the calendar year in which the pension insurance is paid.
(2) For the purposes of the Pension Insurance Act, the assessment basis referred to in paragraph 1 shall be considered as the basis for determining the annual assessment base60), adjusted by multiplying it by the coefficient established as a proportion of the general assessment base61) for the calendar year for which the pension insurance is paid and the general assessment base61) for the calendar year in which the pension insurance was paid, but not more than for the calendar year preceding the calendar year in which the pension is granted for two years; However, if the calendar year for which the pension insurance is paid is no more than two years preceding the calendar year in which the day from which the pension is granted falls, the assessment basis for the purposes of the Pension Insurance Act shall be deemed to be the assessment basis referred to in paragraph 1.
The assessment bases according to § 5 to 5b are rounded up to the whole crown.
Applicable period
(1) The relevant period for determining the basis of assessment is the calendar month for which the premium is paid, unless otherwise specified.
(2) In the case of a self-employed person, the period from which the assessment basis for pension and national employment policy contributions is to be determined is the calendar year for which the insurance and contribution are paid.
Rates of premiums
(1) The premiums on the basis of the assessment are:
(a) 26% for the organisation and small organisation, of which 3,3% for sickness insurance, 19.5% for pension insurance and 3.2% for national employment policy;
(b) for employees 8%, of which 1,1% for sickness insurance, 6,5% for pension insurance and 0,4% for national employment policy;
(c) for self-employed persons, 29,6% for pension and national employment policies, of which 26% for pension and 3,6% for state employment policy, and 4,4% for sickness insurance;
(d) for persons voluntarily involved in pension insurance, 26% for pension insurance.
(2) The rate of the premium applicable on 1 January of the calendar year in which the pension insurance is paid shall be used to determine the pension insurance premiums paid by the person voluntarily participating in the pension insurance for the period preceding the calendar year in which the insurance is paid.
(3) The insurance is rounded to the top of the crown.
Insurance premiums
(1) The organisation and the small organisation are also obliged to pay the insurance premiums which the employee is obliged to pay. The insurance premiums paid for the staff member shall be deducted by the organisation or a small organisation from its income, which it has settled. For the calendar month in which the employee has a deductible income but cannot be deducted from it on the grounds that the income is not in monetary form, the organisation or small organisation shall reduce the income insurance in monetary form by the staff member in the next calendar month.
(2) The organisation and the small organisation are obliged to calculate the premiums which they are obliged to pay.
(1) The organisation will deduct the sum of the sickness insurance benefits settled from the insurance premiums it is obliged to pay and will transfer the difference to the Czech Social Security Administration.
(2) The amount of the premiums referred to in paragraph 1 shall be paid for each calendar month and shall be payable on the date specified in the organisation for the payment of wages and salaries for the month in question. In organisations where wage and salary payments are spread over different days, the due date of the premium shall be the last day of that payment for the preceding calendar month. If this date is not specified, the premium shall be due no later than eight days after the end of the calendar month for which it is paid. If the organisation changes the date for payment of wages and salaries by determining a later day, it is obliged to notify the Czech Social Security Administration of the change in writing no later than one day before the original day of payment of wages and salaries; If the organisation fails to fulfil this obligation, it shall be considered that the change of the date specified in the organisation for the payment of wages and salaries has not occurred. If the insurance staff member is a member of the temporary staff referred to in the third sentence of Article 8 (1), the insurance shall be payable within the time limits specified in the first to fourth sentences of the calendar month following the month in which the staff member is charged the income from which the insurance is deducted.
(3) Within the time limit referred to in paragraph 2, the Czech Social Security Administration shall provide an overview of the amounts of the sickness insurance, the amount of the assessment basis, the amount of the premiums it is obliged to pay and the difference between the insurance premiums and the sickness insurance contributions cleared, indicating the date of payment of this difference and the account number of the account from which the difference was made.
(4) If the total of the sickness insurance benefits charged is higher than the insurance payable by the organisation, the organisation shall request the Czech Social Security Administration to pay the difference. The Czech Social Security Administration shall pay the difference within eight days of receipt of the request for reimbursement and the summary of the data referred to in paragraph 3.
A small organisation is required to pay the premium per calendar month to the account of the relevant district social security administration (17) on the day it has designated for the payment of wages and salaries for the month in question. In a small organisation where wages and salaries are spread over different days, the due date of the premium shall be the last day of that payment for the preceding calendar month. If this date is not specified, the premium shall be due no later than eight days after the end of the calendar month for which it is paid. Within the time limit specified in the previous sentences, the small organisation shall provide the competent district authority with an overview of the assessment bases for each employee for the relevant period and an indication of the aggregate amount of premiums, indicating the date of payment of the insurance premiums and the account number from which the payment was made. Paragraph 9 (2) of the fourth and fifth sentences shall apply mutatis mutandis.
The organisation or small organisation in which the sentenced person is assigned to carry out the work shall be obliged to pay for each calendar month to the prison responsible, together with the salary for the work of the convicted person and of the insurance payable [(§ 7 (1) (a)]. The prison will deduct the sum of sickness insurance benefits paid to the sentenced person who is obliged to pay for the sentenced person (§ 8 (1)) and will pay the amount of the insurance on behalf of the Czech Social Security Administration within the period referred to in § 9 (2). Paragraph 9 (3) and (4) shall apply mutatis mutandis.
(1) The legal successor of an organisation or a small organisation shall be subject to an obligation to pay insurance premiums for a maximum period of 10 years from the date on which it became the legal successor. The relevant district social security management18) is required to declare, at the request of such a successor, the registered amount of the premiums due.
(2) If a self-employed person dies, the pension insurance premiums due and the contribution to the state employment policy may be paid by the person who claims a pension because of the death of the self-employed person; This applies mutatis mutandis to pension insurance premiums due if a person voluntarily participating in pension insurance dies.
(1) A self-employed person is required to pay pension and national employment policy and sickness insurance contributions to the account of the relevant district social security administration. 19)
(2) The self-employed person shall be required to pay, under the conditions laid down below, either pension insurance premiums and the contribution to the State employment policy or the advance payment to the pension insurance and the contribution to the State employment policy (hereinafter referred to as the "advance payment ') and the supplementary payment to the pension insurance and the contribution to the State employment policy (hereinafter referred to as the" supplementary payment').
(1) Self-employed persons are required to pay advances on insurance premiums
(a) for the calendar month in which she applied to participate in pension insurance in the calendar year referred to in Article 10 (3) of the Pension Insurance Act and for the calendar months following that month; the obligation to pay advances on premiums under this application shall last for the calendar month preceding the calendar month in which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year in which the self-employed person applied for to participate in the pension scheme; or
(b) for the calendar month in which the revenue and expenditure referred to in Article 15 (1) were or should have been presented for the calendar year in which they were obliged to participate in the pension scheme referred to in Article 10 (1) and (2) of the Pension Insurance Act and for the calendar months following that month; the obligation to pay advances on premiums on the basis of this compulsory participation shall last for the calendar month preceding the calendar month in which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year following the calendar year in which the self-employed person was obliged to participate in pension insurance under Article 10 (1) and (2) of the Pension Insurance Act.
(2) Where a self-employed person has applied to participate in pension insurance pursuant to Article 10 (3) of the Pension Insurance Act at the time when he is still required to pay the advance on the premiums referred to in paragraph 1, the advance payment shall be paid on the basis of the application to participate in the pension insurance referred to in paragraph 1 (a) only after the end of the period for which he is obliged to pay the advance on the premiums referred to in paragraph 1 (b).
(3) The self-employed person shall be obliged to pay the advance on the premiums referred to in the preceding paragraphs for the last calendar month in which the facts referred to in the second sentence of Paragraph 10 (5) of the Second Pension Insurance Act occurred.
(4) Where a self-employed person who has been obliged to pay advances in respect of insurance under paragraph 1 (b) has ceased to be liable in a calendar year because the facts referred to in the second sentence of Paragraph 10 (5) of the Pension Insurance Act occurred and the self-employed person has subsequently started self-employment in that year, he shall be obliged to pay advances in respect of insurance premiums as if that obligation had not been terminated; there is an obligation to pay advances on premiums for the calendar month in which the self-employed person began his self-employed activity.
(5) A self-employed person who has applied under Paragraph 10 (3) of the Pension Insurance Act to participate in the pension scheme for a calendar year only after its expiry and has not been required to pay the advance on the insurance premiums for that year under paragraph 1 (b) may pay one-off advance on the premiums for that year, pending the submission of an overview of the income and expenditure referred to in Article 15 (1) for that year.
(6) Advances on premiums paid without being due shall be deemed to be premiums for the purposes of determining the excess premium on pension insurance and the contribution to the state employment policy (hereinafter referred to as "the excess premium on pension insurance") or the premium on premiums (Sections 14 (9) and 14 (10)), unless the self-employed person has requested to be refunded before the summary referred to in Section 15 (1); if they are refunded, they are considered to be overpayments on pension insurance. The provisions of the preceding sentence shall not apply to advances on premiums referred to in paragraph 5.
(1) Advances shall be paid for each calendar month. The amount of the premium advance shall be determined by the percentage referred to in Section 7 (1) (c) of the monthly assessment basis.
(2) The monthly basis of assessment of the self-employed person for the payment of advances on premiums is the amount to be determined. Where a self-employed person has been self-employed in the previous calendar year, the amount of the monthly assessment base shall be at least 35% of the amount equal to the average of the income from the self-employed activity for that year, after deduction of the expenditure incurred to achieve, secure and maintain them shall be equal to one calendar month in which the self-employed activity has been carried out for at least part of that month, provided that the amount of the lowest monthly assessment base thus determined exceeds CZK 40 500, the lowest monthly assessment basis shall be that amount.
(3) After the date on which the summary referred to in Article 15 (1) was or should have been submitted, the advance on the premium equivalent to the monthly assessment basis established in accordance with paragraphs 2, 4 and 5 shall be valid until the date on which such summary was or should have been submitted in the following calendar year.
(4) At the request of a self-employed person, the competent district social security administration shall reduce the monthly assessment basis for a maximum of three months if, after deduction of the expenditure incurred to achieve, secure and maintain it on average for one calendar month in the period from 1 January of the calendar year to the end of the calendar month preceding the calendar month in which the application for a reduction was made, but not less than three calendar months in succession, its income shall be at least one third lower than that of the previous calendar year on average for one calendar month in which a self-employed activity was carried out for at least part of the month.
(5) The monthly assessment basis established in accordance with paragraphs 2 and 4 shall not be less than a quarter of the unlimited amount for the calculation of the pension applicable on the first day of the calendar month in which the advance payment is made. The monthly assessment basis shall be rounded up to the whole crown.
(6) The monthly assessment basis established by the self-employed person in accordance with this law and paid an advance on insurance premiums cannot be amended retrospectively.
(7) Insurance advances are not paid for the calendar months in which the self-employed person has been entitled to sickness insurance for self-employed persons, or has received such sickness insurance, has served in the armed forces (civil service) or has received financial assistance for maternity (cash assistance) from the sickness insurance of self-employed persons; Paragraph 5a (2) of the second sentence of the semicolon applies mutatis mutandis. The provisions of the previous sentence shall not apply to the payment of advances on insurance premiums for the calendar month in which the self-employed person's participation in the sickness insurance was incurred, if his incapacity for work arose during that month (quarantine was ordered).
(8) The premiums due shall be fixed at the minimum amount of the monthly assessment base established in accordance with paragraphs 2, 4 and 5.
(9) If the sum of the advances on premiums paid for the relevant period is higher than the pension insurance and the contribution to the state employment policy provided for in Paragraph 4, or if the self-employed person has paid advances on premiums for the calendar year in which he is not participating in the pension insurance scheme, this shall be the excess of the pension insurance premium.
(10) The premium supplement shall be set at the difference between the amount of the pension insurance premiums and the contribution to the state employment policy determined in accordance with Section 4 and the amount of the advances on premiums paid for the relevant period.
(1) The premium advance shall be payable from the first day of the calendar month to which it is payable until the eighth day of the following calendar month.
(2) A self-employed person may, after consultation with the competent district social security administration, pay advances for premiums for more than a month, but only for the future and no later than the end of the calendar year.
(3) The supplementary premium shall be payable no later than eight days after the date on which the revenue and expenditure referred to in Article 15 (1) for the calendar year for which the pension insurance and the contribution to the State employment policy were paid was or should have been presented.
(1) A self-employed person is required to pay pension insurance contributions and a contribution to the State employment policy for a calendar year in which he was at least part of the year participating in pension insurance under § 10 (1) and (2) of the Pension Insurance Act and for which he was not required to pay advances on premiums under § 13a. The pension insurance and the contribution to the state employment policy referred to in the previous sentence shall be paid by the self-employed person no later than eight days after the date on which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year for which the pension and national employment policy contributions have been paid.
(2) The self-employed person is obliged to pay the pension insurance contributions and the contribution to the state employment policy for the calendar year for which he has applied to participate in the pension scheme under Section 10 (3) of the Pension Insurance Act only after its expiry and for which, pursuant to Section 13a (1) (b), he has not been required to pay the insurance advances, or he has not paid the insurance premiums under Section 13a (5), within eight days of the date on which he or she was or she should have been given an overview of the income and expenditure referred to in Section 15 (1) for that year.
(1) A self-employed person participating in sickness insurance is required to pay sickness insurance premiums for each calendar month, except for those calendar months in which the reasons for which insurance advances are not paid pursuant to Article 14 (7) remain (§ 13 (2)).
(2) Insurance against sickness insurance shall be paid together with an advance on insurance under Article 14a (1) and (2); if sickness insurance is incurred in the period for which the advance on insurance under Article 14a (2) has already been paid, Article 14a (1) shall apply mutatis mutandis to the maturity of sickness insurance premiums.
(1) A person who has been self-employed for at least part of a calendar year shall be required to submit an overview of the income and expenditure for that calendar year on the prescribed form to the competent district social security administration no later than one month from the date on which he was required to submit a tax return under the special law. This summary shall include, in addition to data on self-employment income and expenditure incurred in achieving, securing and maintaining them, the assessment basis for pension insurance premiums and the contribution to state employment policy, the lowest monthly assessment basis for advances on premiums, the sum of advances on premiums, pension insurance premiums and the contribution to state employment policy and sickness insurance; where the self-employed person has been engaged in a self-employed activity in the form of cooperation, he shall also indicate the name and surname, permanent residence and birth number of the self-employed person with whom he cooperates. Where a self-employed person is processing a tax return from a tax advisor, he shall be required to provide proof to the competent district social security administration by 30 April of the calendar year in which he is required to submit the tax return for the previous calendar year.
(2) Where, on the basis of an additional or corrective tax return, data on the amount of income from, or expenditure incurred in, self-employed activities in order to obtain, secure and maintain them, as indicated in the inventory referred to in paragraph 1, the self-employed person shall report those changes to the competent district social security administration no later than eight days after the date on which he became aware of the change; use the form for the summary referred to in paragraph 1. On the basis of this declaration, the administration is required to notify in writing the self-employed person of the new amount of the lowest monthly assessment basis for determining the advances on insurance premiums and sickness insurance premiums, the amount of the pension insurance premiums due and the contribution to the state employment policy, the amount of the excess payment on pension insurance premiums and the method of determining the amount of premiums due or the excess payment on pension insurance.
(3) The new amount of the lowest monthly assessment basis notified to the self-employed pursuant to paragraph 2 shall apply to the determination of advances on insurance premiums (sickness insurance premiums) due after the date on which that amount was notified to the self-employed person in writing if such advances (sickness insurance premiums) have not been paid before that date. A self-employed person shall be required to pay the pension insurance premiums due and the contribution to the state employment policy within eight days of the date on which it was notified in writing by the district social security administration. Paragraph 17 shall apply to the repayment of the excess payment on pension insurance resulting from the reduction of the designated assessment basis for the reason referred to in paragraph 2, provided that the form submitted in accordance with the first sentence of paragraph 2 is considered to be a request for repayment of the excess payment on the pension insurance premium.
(4) The indication of the designated assessment basis indicated by the self-employed person in the inventory referred to in paragraph 1 may not be altered retrospectively, except where this basis must be reduced to or increased to the extent that the self-employed person has determined, in the inventory referred to in paragraph 1, the assessment basis for the pension insurance premiums and the contribution to the state employment policy.
(5) Where the self-employed person, according to the information provided in the statement on income and expenditure referred to in paragraph 1, has complied with those conditions in the calendar year for which he submitted that summary, the conditions for participation in pension insurance referred to in paragraphs 10 (1) and (2) of the Pension Insurance Act and, as a result of an additional change in the income from self-employed activities or the expenditure incurred in achieving them, reinsurance and maintenance (paragraph 2), the pension insurance premium and the contribution to the state employment policy paid for that calendar year for the overpayment of the pension insurance premium and the first sentence for the application for such overpayment, provided that the self-employed person has not registered for the supplementary change of the pension insurance for that calendar year under Section 10 (3) of the Pension Insurance Act. If a self-employed person has applied under the previous sentence to participate in pension insurance, he shall at the same time determine the new amount of the assessment basis in accordance with Paragraph 5a (1) and (2) and, within eight days of the date on which the application is submitted, pay the difference in the pension insurance premiums and the contribution to the state employment policy if the new amount of the assessment basis gives rise to that difference. Advances for insurance premiums paid after the statement of revenue and expenditure referred to in paragraph 1 shall be considered as overpayments for pension insurance.
(6) If, according to the information provided in the statement on income and expenditure referred to in paragraph 1, the self-employed person did not meet the conditions for participation in pension insurance referred to in paragraphs 10 (1) and (2) of the Pension Insurance Act in the calendar year for which he submitted that summary, and as a result of an additional change in the amount of the income from the self-employed activity or the expenditure incurred in achieving, securing and maintaining it (paragraph 2), paragraphs 2 and 3 shall apply mutatis mutandis; where the self-employed person has already applied for pension insurance under Section 10 (3) of the Pension Insurance Act for this calendar year and, as a result of the newly determined assessment basis under Section 5a (1) and (2), a difference in pension insurance premiums and a contribution to the State Employment Policy has already been established, only that difference shall be deemed to be due.
(7) If a self-employed person dies before the obligations referred to in the preceding paragraphs are fulfilled, that person may be held by his heir or by a natural person who claims a pension pension because of the death of a self-employed person. Where more than one of the summaries referred to in the first sentence of paragraph 1 or in paragraph 2 is submitted by those persons and where they are not assessed against the amount of the assessment basis determined in accordance with Paragraph 5a (1) and (2), the summary shall be based on the list submitted by the person who submitted the tax return for the deceased self-employed person, 62) and, where none of these persons was required to submit a tax return on the basis of the death of the self-employed person, the lowest of the assessment bases indicated by those persons shall be considered to be the basis.
(1) A person voluntarily participating in a pension insurance scheme shall pay pension insurance contributions for each calendar month in which, for at least part of a calendar month, he is participating in pension insurance under Section 6 of the Pension Insurance Act.
(2) Pension insurance premiums for the periods referred to in Article 6 of the Pension Insurance Act cannot be paid after the date on which the application for a pension pension is made, for which the entitlement and the amount of the pension is to be credited.
(3) Pension insurance premiums for the periods mentioned
(a) Paragraph 6 (1) (c) of the Pension Insurance Act cannot be paid after two calendar years following the calendar year in which the calendar month for which the insurance is paid falls;
(b) Paragraph 6 (2) of the Pension Insurance Act cannot be paid after one year from the last day of the calendar month for which the insurance is paid.
(4) If the pension insurance is paid after the expiry of the time limits referred to in paragraphs 2 and 3 or if the insurance is paid by the person referred to in Article 6 (2) of the Pension Insurance Act for a period of more than 10 years, it shall be deemed to be a premium.
(5) The person voluntarily involved in the pension insurance pays pension insurance to the account of the competent district social security administration. For the payment of pension insurance premiums, the person voluntarily participating in pension insurance must indicate the calendar months for which the insurance is paid.
Excess premium
(1) The excess premium shall be refunded to the payer of the premium or to his legal successor within five years of the end of the calendar year in which it was incurred, unless there is another payable obligation towards the district social security administration or the Czech social security administration. If there is such a commitment, the premium shall be used to cover the premium.
(2) The Czech Social Security Administration or the competent district Social Security Government19) is obliged to refund the premium premium within one month of the date on which the excess was found. If the premium payer or his legal successor has requested the refund of the premium and the relevant social security administration has returned the premium premium after the expiry of the period set for the decision on the premium premium, 38) he is obliged to pay interest on the excess payment for the period after that period of 140% of the discount interest rate of the Czech National Bank applicable on the first day of the calendar quarter in which that period expired; Article 19 (2) shall apply mutatis mutandis to the date of payment of the premium. An application for repayment of the premium shall always be considered as a submission of an overview pursuant to Article 15 (1) if it results in an excess of the premium.
Limitation of premiums
(1) The right to prescribe the premiums due shall be limited 10 years from the due date. If an action has been taken to determine the amount of the premium or its measurement, the new limitation period shall be extended from the date on which the premium payer became aware of it.
(2) The right to claim premiums shall be limited within 10 years of the legal power of the payment notice by which it was assessed.
Method of payment of premiums
(1) Insurance premiums are payable in Czech currency
(a) a cash-free transfer from an account held with a bank to the relevant account of the relevant social security administration (§ 9, 10); or
(b) in cash by postal order to the relevant account referred to in (a).
(2) The date of payment of the premium is deemed to be:
(a) in the case of cash transfers from the bank's accounts, the date on which the write-off was made from the payer's account;
(b) in the case of cash payments, the date on which the bank, post office or other beneficiary accepted or accepted the cash.
(3) Banks and post offices are obliged to transfer payments to the relevant accounts of the relevant social security administrations (§ 9, 10) no later than the following working day after the payment from the insurance payer's account has been made or has been accepted for the account of the relevant social security administration in cash. Where the account of the competent social security administration with a bank other than the account of the payer of the insurance policy from which the payment is transferred, the bank making the payment shall transfer the amount paid to the bank with which the account of the competent social security administration is held within the period specified in the preceding sentence. The same procedure shall apply to payments made to the account of the competent social security administration in cash. The bank with an account of the relevant social security administration shall credit the payments thus transferred no later than the following working day after having acquired the right to dispose of such funds. At the same time, banks and post offices are required to communicate to the relevant social security administrations the date on which the payment was debited from the payer's account. In the event of failure to comply with these deadlines, the relevant social security administration must pay interest at the rate of the normal discount rate of the Czech National Bank on the amount not transferred in time.
Penalties
(1 The penalty shall be 0,1% of the amount due for each calendar day in which any of these factors were maintained. Paragraph 14 (8) shall apply mutatis mutandis to the amount of the premium advance.
(2) For the first time, periodic penalty payments are made on a calendar day immediately following the due date of insurance premiums. The penalty shall last be paid on the day on which the premium due was paid. The last day on which a self-employed person pays periodic penalty payments on outstanding premiums shall be:
(a) the date on which the summary referred to in Article 15 was submitted for the calendar year for which the advance payment debt was incurred, if that summary was submitted within the prescribed period; or
(b) on the last day of the period laid down for the submission of the summary referred to in Article 15 for the calendar year for which the advance payment debt has been incurred, provided that that summary has not been submitted within the prescribed period.
(3) Where the relevant district social security administration (44) has authorised the payment of premiums due in instalments (§ 20a), the periodic penalty payment on such debt amounts to 0,025% of the amount due for each calendar day on which the insurance claim is outstanding, starting from the day following that on which such district social security administration received the application from the payer for the payment of the premium; if the premium payer who has been authorised to pay the premiums due in instalments fails to pay, in due time or at the correct amount, any debt payment or insurance due in the period after the authorisation decision has been issued, he shall be obliged to pay a penalty of 0,075% of the amount due for each calendar day on which his insurance debt is outstanding, from the day following the date on which the district social security administration received the application of the payer of the premiums for payment. If the premium paid at the correct amount per calendar month has been used to cover the amounts due under Paragraph 22a, such a procedure shall not be taken into account for the purposes of the preceding sentence. From the date of the entry into liquidation of the payer of insurance premiums or of the declaration of bankruptcy or settlement proceedings on his property under the special legislature (45), or from the date of the legal authority of the court which rejected the application for bankruptcy proceedings for the lack of the property of the payer of insurance premiums, the premium payer shall again be obliged to pay the periodic penalty payment referred to in paragraph 1; the facts referred to in the part of the sentence before the semicolon the part of the sentence before the semicolayer shall be required to report the premium payer within eight days of the date on which he became aware of these facts to the social security administration which authorised the payment of the debt in instalments.
(4) For the purposes of paragraph 3, premiums due in the period after the decision to authorise instalments shall be considered to have been paid on time and at the correct amount even if they have been paid:
(a) in an amount lower than that in which it was to be paid, on account of the excess payment per sickness benefit; the condition is, however, that up to the correct amount has been paid at the latest on the day preceding the date on which the enforceable payment notice became enforceable (47) to which the premiums due for that reason have been prescribed for reimbursement; or
(b) later than should have been paid, on the ground that it was paid for an account other than the relevant social security administration or for the account of the tax administrator or, where appropriate, for the account of the health insurance undertaking; the condition is, however, that this insurance has been paid to the account of the relevant social security administration no later than eight days after it has been established that it has been paid to that other account; Paragraph 20 (6) of the part of the sentence after the semicolon applies also here.
(5) Penalties shall not be paid for periods when a self-employed person does not pursue a self-employed activity. A person voluntarily participating in pension insurance shall not pay periodic penalty payments on pension insurance premiums which he owes for the period of voluntary participation in such insurance.
(6) Where the insurance has been paid for an account other than the relevant social security administration or for the account of the tax administrator, or, where applicable, for a special expense account of the Ministry of Finance, 46), such an amount shall not be deemed to have been due under paragraph 1 from the day following its payment (Paragraph 19 (2)) within eight days of the date of the finding that the payer has paid the premium for that other account; the date on which the premium payer applied for reimbursement of the amount of premiums paid to another account shall be deemed to be the date on which the competent social security administration notified him in writing that he had not received the premium.
(7) If the insurance has been paid by the organisation in a lower amount than the one in which it should have been paid because of the excess payment per sickness benefit, the amount by which the insurance has been reduced in such a way shall not be considered to be the premiums due under paragraph 1 until the date preceding the date on which the payment notice became enforceable, 47) to which the premiums due for that reason have been prescribed for reimbursement.
(8) Each penalty payment shall be rounded up to the whole crown.
(9) As regards the maturity of the periodic penalty payment, the way in which it is paid, its recovery, the limitation period and the repayment of the excess payment on the periodic penalty payment shall be treated in the same way as insurance premiums.
Authorisation of premiums and periodic penalty payments
(1) At the written request of the payer of the premiums referred to in Article 3 (1) (a) and (b), the competent county social security administration (48) shall authorise the payment of premiums and periodic penalty payments due by that payer on the date of the decision authorising the instalments, in instalments, if the debt on premiums and periodic penalty payments is at least twice the applicable amount of the debt (paragraph 3). Payment of premiums due and periodic penalty payments in instalments may not be authorised if an application has been made against the payer of the premium for cancellation and liquidation or for a declaration of bankruptcy or settlement proceedings; the submission of such a proposal shall be subject to notification in writing to the competent district social security authorities of the person who has applied for the payment of the premium within eight days of the date on which the application was submitted or when he became aware of the submission of the application.
(2) At the written request of the payer of the insurance premiums referred to in Article 3 (2), the competent county social security administration (49) shall authorise the payment of the premium on the premiums (§ 14 (10)) and the periodic penalty payment due by that payer on the date of the decision authorising the instalments, in instalments, if the debt on that supplement and periodic penalty payment is at least twice the applicable amount of the debt (paragraph 3). Paragraph 1 of the second sentence shall apply mutatis mutandis.
(3) The operative amount of the debt shall be the sum of the premiums payable by the payer for the three calendar months immediately preceding the calendar month in which the relevant district social security administration received the application for payment authorisation and the sum of the premiums advances payable by the payer for the three calendar months in which the relevant district social security administration received the application for payment authorisation for the calendar month in which the relevant district social security administration received the application for payment authorisation. The sum of the premiums and the sum of the advances on premiums referred to in the previous sentence shall be collected not earlier than for the period after 31 December 1994.
(4) The amount of individual instalments of debt shall be determined by the competent district social security administration equally over each calendar month in such a way that:
(a) if the debt does not exceed four times the applicable amount of the debt, the debt was paid within one year of the due date of the first instalment of the debt;
(b) if the debt amounts to more than four times the applicable amount but does not exceed eight times that amount, the debt has been paid within two years of the due date of the first instalment of the debt;
(c) where the debt exceeds eight times the applicable amount of the debt, the debt has been paid within three years of the date of maturity of the first instalment of the debt;
the amount of each debt instalment shall be rounded up to the full crown.
(5) The due date of the first instalment of the debt shall be determined by the competent district social security administration in such a way that it falls for the period of the third calendar month following the calendar month in which the decision to authorise the instalments has been taken, unless the premium payer has requested that the date be fixed for the previous calendar month. Other debt repayments shall be payable on a monthly basis within the deadlines set by the competent district social security administration. 44)
(6) Individual instalments of debt shall be paid in one amount, separately from payments of normal premiums. The premium payer shall indicate each instalment of the debt in the manner specified in the authorisation; If the repayment is not so marked, it shall not be considered as a repayment of the debt.
(7) Where a payer pays a monthly payment of the debt in excess or pays an exceptional payment marked in accordance with the second sentence of paragraph 6, those amounts shall be used to pay the debt repayments first due.
(8) If, in the case of a premium payer authorised to pay premiums due and periodic penalty payments, one of the situations referred to in the first sentence of Paragraph 20 (3) of the first sentence after the semicolon and the third sentence of the first sentence of Article 20 (3), the competent district social security administration shall cancel the authorisation referred to in paragraphs 1 or 2 on the date on which such a situation occurred. Paragraph 20 (4) applies mutatis mutandis here.
(9) Prior to the repayment of a debt which has been authorised in instalments under paragraph 1 or 2, the payment of additional debt in premiums and periodic instalments may not be authorised.
(10) Save as otherwise provided in the preceding paragraphs, the provisions on insurance premiums shall apply mutatis mutandis to debt repayments.
Reinsurance premium
(1) The premium on social security insurance (hereinafter referred to as "premium on insurance") shall be imposed by the competent countries20) to the organisation or small organisation if:
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Regulation Information
| Citation | Full text of Act No. 104 / 1996 Coll., Act on Social Security Insurance and Contribution to State Employment Policy (full text as shown in later amendments and additions) |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.04.1996 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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