Act No 151 / 2025 Coll.

National Social Assistance Benefit Act

Valid Effective from 01.10.2025
151
THE LAW
of 30 April 2025
on the benefit of state social assistance
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

SUBJECT MATTER OF ADJUSTMENT AND BASIC INJURY
§ 1
Subject matter
This law regulates the benefit of state social assistance (hereinafter referred to as the "benefit '), incorporating the relevant European Union1 regulations) and, at the same time, building on the directly applicable European Union2 regulations. The cost of the levy shall be borne by the State.
§ 2
Actual facts
(1) For the purposes of this Act, the relevant costs of housing, the applicable income and other factors which, under this Act, affect the existence and duration of entitlement to benefit, the amount of benefit or the payment of benefit.
(2) Where members of multiple households reside in an apartment or other living space, the total number of persons living in an apartment or other living space is also the operative event.
(3) For the purposes of this Act, the applicable housing costs are the average monthly housing costs of the household during the relevant period. The monthly cost of living in the household is the sum of the monthly cost of living in the household members in one apartment or in one other living space.
(4) For the purposes of this Act, the applicable income shall mean the average of the household's monthly income over the relevant period. The monthly income of the household is the sum of the monthly income of the members of the household.
§ 3
Applicable period
(1) The period for assessing the relevant facts for determining entitlement to benefit is the calendar month in which the application for benefit was lodged.
(2) The period of three calendar months preceding the calendar month in which the application for the benefit was lodged shall be the relevant period for assessing the relevant income for determining entitlement to the benefit.
(3) The relevant period for assessing the relevant costs of housing for determining entitlement to benefit is:
(a) a period of 3 calendar months preceding the calendar month in which the application for a benefit was lodged in respect of the cost of housing incurred under the same housing title; or
(b) the calendar month in which the application for benefit was lodged where the legal title for residence of the members of the household arose later than 3 months before the first day of the calendar month in which the application for benefit was lodged.
(4) The period of three calendar months following the last calendar month of the immediately preceding three-month period for assessing the relevant income and the applicable housing costs for determining the duration of the entitlement to the benefit is the period of three calendar months.
§ 4
Reception
(1) For the purpose of determining the relevant income, the following shall be considered as income:
(a) income tax on natural persons under the Income Tax Act and not exempt from that tax;
1. income from dependent activity under the Income Tax Act, with the exception of the income of dependent children,
2. income from self-employment under the Income Tax Act, with the exception of the income of dependent children;
3. income from the lease under the Income Tax Act,
4. other income under the Income Tax Act,
(b) income exempt from income tax under the Income Tax Act;
1. the income determined by the court in the context of maintenance or similar transactions provided from abroad, with the exception of that income provided during the relevant period on the income of a person who, for the purpose of determining the income in question, is considered to be a member of the same household with the person who was to be paid such maintenance;
2. income agreed by the parents' agreement without the approval of this agreement by the court in the context of maintenance or similar transactions provided from abroad, except for that income provided during the period of the applicable period on the income of the person who, for the purposes of determining the income in question, is considered to be a member of the same household with the person who was to be paid such maintenance; this income is considered to be the first dependent child CZK 2,500 and for each additional dependent child CZK 1000, unless this income is agreed at a higher rate,
3. service charges and service allowances for residence for professional soldiers and service entitlements for members of the Security Corps under other legislation,
4. income from the transfer of a share in a commercial corporation, with the exception of income from the transfer of a security in return, if the period between its acquisition and sale exceeds 5 years;
5. Revenue accruing as compensation for the service provided by law or by decision of a public authority under another law;
6. reimbursement of salary, salary or remuneration or reduced salary or reduced remuneration from the first to the 14th calendar days of temporary incapacity for work or quarantine under other legislation;
7. remuneration, retirement pension, old-age pension, pension, allowance, kind of performance and reimbursement of expenses paid by a Member of the European Union to a Member of the European Parliament or to a former Member of the European Parliament, provision and reimbursement of expenses paid by the European Union budget to a surviving spouse and dependent children in the event of the death of a Member of the European Parliament,
8. income from dependent activities carried out on the territory of the Czech Republic, resulting from income tax on individuals who are tax non-residents, from employers having their registered office or resident abroad, under the Income Tax Act,
9. special charge or charge for service abroad provided under other legislation to professional soldiers and members of the Security Corps seconded to a multinational force or international security corps outside the Czech Republic for the duration of their activities abroad,
(c) sickness and pension insurance benefits;
(d) unemployment and retraining aid;
(e) income from abroad similar to the income referred to in points (a) to (d), in the amount in which it was paid or, where appropriate, after deduction of expenditure, taxes on income of natural persons or similar taxes abroad, and the premiums referred to in points (a) and (b), provided that such income has not already been credited under points (a) to (d);
(f) State social assistance benefits, excluding childbirth, funeral and university allowance, recurrent provision allowance, foster remuneration and foster care allowance;
(g) income arising from the care of another natural person who is entitled to a care allowance under the Social Services Act when such care is carried out by a natural person who is not a member of the household;
(h) wage entitlements under the Employee's Insolvency Protection Act to the extent that the employer has not charged them to the Employee;
(i) foreign income similar to that referred to in points (f) to (h), subject to the conditions, to the extent and to the extent that the revenue referred to in points (f) to (h) is accounted for.
(2) The revenue referred to in paragraph 1 shall be regarded as revenue after deduction of expenditure incurred in achieving, securing and maintaining them, after deduction of other expenditure deducted from such revenue under the Income Tax Act, after deduction of social security contributions and of contributions to national employment policy and public health insurance premiums, provided that the social security contributions and the contribution to national employment policy and public health insurance premiums have not been included in those expenditure and after deduction of the income tax on natural persons attributable to those income.
(3) Each revenue referred to in paragraph 1 shall be included separately in the applicable revenue and none of such revenue shall be reduced by a loss of another kind of income or by a loss of the same kind of income that occurred for a period other than that for which the revenue is collected. If the tax on income has been measured or the excess income tax has been refunded to the taxpayer under the Income Tax Act, the income referred to in paragraph 1 shall be adjusted in accordance with this amendment in the relevant period in which the change took place; This applies mutatis mutandis if there are overpayments or arrears for social security contributions and contributions to national employment policy and public health insurance premiums.
(4) Revenue referred to in paragraph 1
(a) points (a) (1) and (1) (a) are replaced by the following: (b) points 6 to 9 shall be included in the relevant period in which they were settled;
(b) points (b) (1) and (2) shall be included in the relevant period for which they are fixed;
(c) points (b) (3) to (5) and (1) (c), (d), (f) to (h) shall be counted against the relevant period in which they were paid.
(5) The revenue from abroad referred to in paragraph 1 shall be credited to the relevant period in which it was paid.
(6) If the income referred to in paragraph 1 is paid in foreign currency, it shall be converted into the Czech currency according to the relevant rate declared by the Czech National Bank on the first day of the relevant period for which the income is collected. For the conversion of currencies where the Czech National Bank does not declare the relevant exchange rate, the exchange rate usually used by banks in the Czech Republic for the first day of the relevant period for which the relevant income is collected shall be used. If income paid in foreign currency is subject to income tax under the Income Tax Act, you are converted into Czech currency in the manner laid down for income tax purposes.
§ 5
Income from self-employment
(1) For the purposes of determining the income in question, the income from self-employment and income referred to in Article 4 (1) (a) (3) or (4) shall be considered as a calendar month for one twelve of the income mentioned in the tax return for the calendar year immediately preceding the calendar year in which the start of the period from 1 July to 30 June of the following calendar year, irrespective of how many calendar months the household member has carried out the self-employment period and whether that activity was carried out in the tax period as the principal self-employment or secondary self-employment. The main self-employment and secondary self-employment are assessed under the Pension Insurance Act. However, at least 80% of the average gross monthly wage in the national economy is always included as income from self-employment. As income from self-employment, secondary income shall be included in the income in question in each of the twelfths of the income shown in the return for the calendar year immediately preceding the calendar year in which the beginning of the period from 1 July to 30 June of the following calendar year falls.
(2) Paragraph 1 shall not apply to the accounting of the relevant types of income if the household member in the calendar month for which the income is collected,
(a) have a self-employed activity suspended;
(b) have a self-employed activity terminated; or
(c) has no revenue under Paragraph 4 (1) (a) (3) or (4).
(3) Where a member of the household carries out a self-employed activity during the relevant period, or has income under Article 4 (1) (a) (3) or (4), but has not carried out a self-employed activity in the previous tax period, or has no income under Article 4 (1) (a) (3) or (4), he shall be counted as income from that activity in respect of each calendar month in which:
(a) self-employed as a principal self-employed activity, an amount equivalent to 50% of the average gross monthly wage in the national economy;
(b) pursue a self-employed activity as a secondary self-employed activity, equivalent to 10% of the average gross monthly wage in the national economy;
(c) a member of the household has income under § 4 (1) (a) (3) or (4), equivalent to 20% of the average gross monthly wage on the national economy.
(4) Where a household member carries out a self-employed activity in a flat-rate scheme during the relevant period, he shall be counted as income from that activity in the relevant income.
(a) in Zone 1 under the Income Tax Act, an amount corresponding to the average gross monthly wage on the national economy;
(b) in Zone 2 under the Income Tax Act, an amount equivalent to 1,5 times the average gross monthly wage in the national economy; and
(c) in Zone 3 under the Income Tax Act, an amount equivalent to twice the average gross monthly wage in the national economy.
§ 6
Amount of the average gross monthly wage
(1) For each calendar year, the amount of the average gross monthly wage in the national economy is set as one twelfth of the sum of the average gross monthly wages in the national economy declared by the Czech Statistical Office for the period from 1 July to 30 June of the previous calendar year and rounded down to 100% of the year.
(2) The Ministry of Labour and Social Affairs ("the Ministry") shall declare the amount referred to in paragraph 1 by means of a communication in the Collection of Laws and International Treaties.
§ 7
Vulnerable person
(1) For the purposes of this Act, the vulnerable person means:
(a) a person over 68,
(b) an old-age pensioner;
(c) an invalid in the second or third stages;
(d) a person receiving monetary assistance in maternity or sickness benefits in connection with childbirth;
(e) a parent caring for a child under 4 years of age or a single parent caring for a child under 7 years of age,
(f) a person personally caring for a child under the age of 10 who is dependent on the assistance of another person at the level I or the person personally caring for a person dependent on the assistance of another person at stage II or above, provided that the claim for a care allowance has been made or declared to the competent authority after the grant of the care allowance,
(g) the beneficiary of a care allowance at stage II or above;
(h) an unprovided child; or
(i) a surviving spouse or partner with whom he has entered into a partnership under the Civil Code or a registered partnership under the Registered Partnership Act (hereinafter referred to as "partner") for a period of 12 calendar months from the month following that of his spouse's death.
(2) Only one parent can be considered a vulnerable person because of the care of children within one household.
(3) Where more than one caring person is involved in the same person in accordance with paragraph 1 (f), only one caring person may be considered as a vulnerable person for that reason, which shall be determined by their written agreement. If it is not assessed, none of them can therefore be considered a vulnerable person.
§ 8
Lone parent
A single parent is not considered to have a husband, partner or living with a species.
§ 9
Unprovided child
The insecurity of the child shall be assessed in accordance with the State Social Support Act.
§ 10
Household and household members
(1) The household is made up of household members.
(2) It is considered that members of the household are:
(a) parents and their dependent children; a young, unprovided child is not a member of the parent's household if he is a member of the household with his spouse, partner or other person with whom he jointly covers the costs of his needs,
(b) spouses or partners;
(c) parents and their minor children who are not unprovided,
(d) parents and their adult children, provided that the adult child and his parents live together and are not a member of the household with a spouse, partner or other person with whom they jointly bear the costs of their needs;
(e) other persons who, together with the natural persons referred to in (a), (b), (c) or (d), live and bear with them the costs of their needs; or
(f) other natural persons who live together and jointly cover the costs of their needs.
(3) A minor non-dependent child who was
(a) by decision of the competent authority entrusted to the care of one of the parents, he is not a member of the household of the other parent,
(b) the parent entrusted with joint or alternating care shall be a member of the household of the parent determined on the basis of a written declaration of agreement by both parents; the consent declaration may be amended by parents not earlier than 3 calendar months; where the parents of children entrusted with joint or alternating care do not give a satisfactory statement as to which household the child is a member, the child shall be considered to be a member of the household of one parent and the next 3 calendar months as a member of the household of the other parent.
(4) For the purposes of this Act, parents shall also be:
(a) a person to whom the dependent child has been entrusted to the care of the parent by decision of the competent authority;
(b) the spouse or partner of the parent who has custody of the child or of the natural person to whom the dependent child has been entrusted in the care of the parent by decision of the competent authority;
(c) a widower or a widow of a parent who had custody of the child or of a natural person to whom the dependent child has been entrusted in the care of the parent, on the basis of a decision of the competent authority, for as long as the child is cared for;
(d) the type or mate of the parent who is in charge of the child or of the natural person to whom the dependent child has been entrusted in the care of the parent by decision of the competent authority.
(5) For the purposes of this Act, the decision of the competent authority to entrust the child to the care of the parent shall mean:
(a) a decision by the court on the custody of another person;
(b) the decision of the court to adopt the child;
(c) a decision by the court on the transfer of the child to the care of the future adopter;
(d) the decision of the court to hand over the child to the adopter before the adoption;
(e) the court's decision to appoint a natural person as guardian of the child;
(f) a decision by the court to entrust the child to foster and foster care for a transitional period;
(g) the decision of the court to entrust the child to pre-foster care to foster care;
(h) the decision of the court on the order for interim measures for childcare;
(i) a statement by the municipal authority of the municipality with extended competence pursuant to Article 16a (3) of the Social Law on the Protection of Children, for as long as the legal proceedings for foster care, pre-foster care or the appointment of a guardian for the child are ongoing.
(6) Where a person can be considered to be a member of two or more households, the Labour Office shall determine in which household that person will be considered to be a member for the purposes of entitlement to benefits, taking into account maintenance obligations and where the person lives and with whom he will jointly pay the costs of his needs. A single parent who lives with his dependent child together with his parent shall be assessed with the child together with that parent.
(7) The persons referred to in paragraph 2 shall be considered as persons living together, even if one of them is temporarily absent from the apartment or other living space used for living, for reasons of:
(a) studies;
(b) health or work; or
(c) the pursuit of voluntary activities.
§ 11
Specific provisions on household members
(1) An underage child who is not a dependent child and who has concluded a contract to provide protection and assistance in a child-care facility requiring immediate assistance under the Child Protection Act is a single household.
(2) No member of the household
(a) a child who, by decision of the competent authority or agreement with the parent, is in full direct custody of the institution or other childcare establishment; full direct arrangements shall be deemed to be provided in an institution or other childcare establishment, provided that the institution or other establishment provides the children with catering, accommodation and clothing,
(b) the person in custody, in the exercise of a safeguard measure of security detention or in the execution of a custodial sentence, and the person who carries out the protective treatment of the constitutional authority.
(3) The person referred to in paragraph 2 shall not be considered as a member of the household from the day following the end of the first calendar month following the month in which the event referred to in paragraph 2 occurred.
§ 12
Amount of household minimum of life
(1) For the purposes of determining entitlement to the benefit and the amount thereof, the portion of the household's subsistence minimum is the sum of the amounts of the minimum of life laid down for each member of the household by the Law on Life and Existing Minimum.
(2) If a member of the household is assessed together with other members of the household, Paragraph 3 (1) of the Life and Existence Minimum Act applies mutatis mutandis.
§ 13
Public service
For the purposes of this Act, public service shall mean activities aimed at maintaining and restoring, or, where appropriate, developing working habits, skills and skills of a member of the household, which consist in assisting the Labour Office, municipalities or others in particular in the fields of simple administration, improving the environment, maintaining the cleanliness of the streets and other public spaces or in the fields of cultural and sports development and social welfare.
§ 14
Working activity
(1) A member of the household is employed when:
(a) in the basic employment relationship, the employment relationship or any other similar relationship, at least 30 hours per month;
(b) a self-employed person under the Pension Insurance Act;
(c) a person entitled to the remuneration of a foster child, a person who is a minor of a non-dependent child providing unbrokered foster care or a person who is entrusted with the care of the child under Section 953 of the Civil Code, if the child is entitled to the allowance for the reimbursement of the child's needs under the Social Protection Act, for a maximum period of 2 years from the first day of the calendar month for which the child's first contribution was due; the condition of entitlement to the child's pension shall be deemed to have been fulfilled for a period for which that allowance is not due to a pension or maintenance obligation laid down by the court.
(2) A household member is considered to be active for the purposes of this Act if:
(a) be kept in the register of jobseekers under the Employment Act (hereinafter referred to as "the jobseeker"); or
(b) recognised temporarily for work which is incapacitated or is unable to carry out work under Paragraph 52, with the exception of a member of the household who is excluded from the registration of applicants for employment because of failure to comply with the notification obligation or the obligation to prove the facts referred to in Section 27 (3) of the Employment Act or because of failure to comply with the employment obligation of the applicant for employment under the scheme of temporary inability to fulfil the obligations of the applicant for employment because of sickness or accident, or a member of the household who does not comply with the obligation under Section 53 (3).

ČÁST DRUHÁ

BASIC CONDITIONS OF THE BENEFIT LEVEL
§ 15
Personal scope for entitlement to benefit
(1) A person shall be entitled to benefit if he is resident in the Czech Republic, provided that the conditions laid down in this Act are met, and that:
(a) has permanent residence in the Czech Republic; the condition of permanent residence in the Czech Republic may be waived by the Ministry in justified cases,
(b) it has been granted additional protection;
c) is a family member of a national of the Czech Republic and has been issued a residence card of a family member of a citizen of another Member State of the European Union or has been issued a long-term residence permit in the Czech Republic under the Act on the residence of foreigners in the Czech Republic,
d) is a family member of a stranger with a permanent residence in the Czech Republic and has been granted a long-term residence permit in the Czech Republic under the Act on the residence of foreigners in the Czech Republic,
(e) is a person whose entitlement is derived from directly applicable European Union2), or is a person who has the right to equal treatment under European Union1), and is also a person employed, self-employed or maintained by such status4),
(f) is a citizen of another Member State of the European Union who has been declared in the Czech Republic for a period of more than 3 months under another legislation;
(g) is a family member of a person referred to in (e) or (f) and has the right to equal treatment under European Union rules;
h) is a minor alien entrusted to the care of parents in the Czech Republic,
(i) is a foreigner who holds a permanent residence permit with a recognised legal status as a long-term resident in the European Union in the territory of another Member State of the European Union and has been granted a long-term residence permit in the territory of the Czech Republic under the Law on the residence of foreigners in the territory of the Czech Republic, or a family member who has been granted a long-term residence permit in the territory of the Czech Republic under the Law on the residence of foreigners;
(j) he is a foreigner to whom entitlement to the benefit results from an international agreement forming part of the legal order.
(2) The residence condition shall not apply to the persons referred to in paragraph 1 (e).
(3) A person who resides in the Czech Republic shall be considered to be a person who is long-term resident there, has a gainful activity there, lives with his family there, has compulsory schooling there or is constantly preparing for a future occupation there, or there are other important reasons, interests or activities, the connection of which is evidenced by that person's concentration with the Czech Republic.
(4) The right to benefit, which only includes a child bonus, is also granted to a person residing in the Czech Republic who is
a) a stranger to whom an employee card has been issued under the Act on the residence of foreigners in the Czech Republic,
(b) by a stranger pursuant to § 98 (u) of the Employment Act,
(c) a stranger who has been issued for a period of at least 9 months a card of an intragroup employee or an intragroup employee card of another Member State of the European Union and is transferred to a commercial corporation or a fissile plant based in the Czech Republic;
d) a stranger who has been granted a long-term residence permit in the Czech Republic for the purpose of scientific research under the Act on the residence of foreigners in the Czech Republic,
e) a stranger who has been granted a long-term residence permit in the Czech Republic for the purpose of performing a job requiring a high qualification under the Act on the residence of foreigners in the Czech Republic,
(f) a family member of a stranger referred to in points (a) to (e), provided that he has been granted a long-term residence permit in the Czech Republic under the Act on the residence of foreigners in the Czech Republic.
§ 16
Natural persons not entitled to benefit
A member of a single household who is not a vulnerable person shall be entitled to a benefit only if he is employed.
§ 17
Exclusion of household members from entitlement to benefit
(1) The members of the household are not entitled to benefit if a member or members of the household have, or during the 12 months preceding the date of the application for benefit, a member or members of the household have owned or co-owned the whole building for housing or land of which the building for housing is part. For the purposes of this Act, a unit of which the apartment is part or a building for family recreation is also considered as a housing building. Housing structures for which the ownership of a member or members of the household has ceased to exist 12 months before the date of application for execution shall not be taken into account.
(2) For the purposes of entitlement to the benefit, the provisions of paragraph 1 shall not take into account one housing structure used by members of the household for their housing. For the purposes of entitlement to the benefit, one building for housing not used by household members shall not be taken into account, in accordance with paragraph 1, for a period of 3 years from the date on which the first application for the benefit was made, or from the date on which the building was first acquired into ownership or joint ownership in the course of the provision of the benefit or from the calendar month on which the new member is incorporated into the household for the purpose of entitlement to the benefit which the immovable property is owned.
(3) Household members are not entitled to benefit if they are owners or co-owners of more than one passenger car for each adult household member.
(4) Household members are not entitled to benefit if the sum of all funds owned by all household members exceeds:
(a) CZK 200,000 for a single household,
(b) CZK 250,000 for two-man household,
(c) 300 000 CZK for a three-member household,
(d) CZK 350,000 for a four-person household; or
e) CZK 400,000 for a five-person or multi-member household.
(5) For the purposes of this Act, funds registered in their accounts with banks, foreign banks, savings and credit cooperatives, electronic money institutions, foreign electronic money institutions, small-scale electronic money issuers, payment institutions, foreign payment institutions and small-scale payment service providers (hereinafter referred to as "the Bank and other similar institutions') shall be considered as funds owned by household members.
(6) For the purposes of this Act, funds shall not be considered to be:
(a) money for tax-backed old-age savings and long-term care insurance;
(b) funds for the products of the building savings with a State contribution;
(c) funds raised from the funds of the fund; and
(d) funds from public collections under the Public Collection Act.

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Regulation Information

CitationAct No. 151 / 2025 Coll., on the Benefit of State Social Assistance
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation27.05.2025
Effective from01.10.2025
Effective until-
Status Valid
Parliamentary Paper: Paper No. 799

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Source: Hlídač státu (CC BY 3.0 CZ)
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