Act No. 136 / 2020 Coll.
Law on certain adjustments to social security premiums and contributions to the State Employment and Pension Insurance Policy in connection with exceptional epidemic measures in 2020
Valid
Law
Effective from 27.03.2020
Text versions:
27.03.2020
136
THE LAW
of 25 March 2020
on certain adjustments in the field of social security premiums and the contribution to national employment and pension policies in the context of exceptional epidemic measures in 2020
Parliament has decided on this law of the Czech Republic:
(1) Self-employed persons are not obliged to pay advances on pension insurance premiums and the contribution to the State employment policy (hereinafter referred to as "premium advance") for calendar months between March and August 2020. If the premium advance has been paid for a calendar month of this period, it shall be used to cover the liabilities due and then the premiums advance for the next calendar month of 2020.
(2) The pension insurance and the contribution to the national employment policy provided for in the 2020 assessment base shall be reduced by an amount for each calendar month in which the self-employed activity has been carried out for at least part of the month in the period referred to in paragraph 1.
(a) CZK 2 544, if it is for self-employed persons engaged in the main self-employed activity,
(b) CZK 1 018 if the self-employed are engaged in secondary self-employment.
(1) For the purposes of Section 11 (3) of the Pension Insurance Act, the advances referred to in Section 1 (1) shall be deemed to have been paid.
(2) For the purposes of determining the personal basis of assessment, for self-employed persons engaged in the main self-employed activity, the calendar months in the period from March to August 2020 for which they were not obliged to pay advances on premiums under Paragraph 1 (1) shall be deemed to be the excluded period.
This Act shall take effect on the day of its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 136 / 2020 Coll., on certain adjustments in the field of social security premiums and contributions to state employment policy and pension insurance in connection with exceptional measures for the epidemic in 2020 |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.03.2020 |
|---|---|
| Effective from | 27.03.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0