Act No 152 / 2024 Coll.
Law on the extraordinary remission of periodic penalty payments on public health insurance premiums
Valid
Law
Effective from 01.07.2024
Text versions:
01.07.2024
17.06.2024
152
THE LAW
of 21 May 2024
on the exceptional remission of periodic penalty payments on public health insurance premiums
Parliament has decided on this law of the Czech Republic:
Subject matter
(1) This law regulates extraordinary demise by forgiveness
(a) periodic penalty payments on premiums;
(b) the execution costs in accordance with the tax rules relating to the execution of insurance premiums administered by health insurance undertakings (hereinafter referred to as "the execution costs").
(2) For the purposes of this Act, premiums are those for public health insurance, provided that their payer is a natural person under the Public Health Insurance Act.
General provisions
(1) In the event of the exceptional termination of the periodic penalty payments on insurance and execution costs, the act of the Public Health Insurance Act and the Public Health Insurance Act shall be followed, unless otherwise provided for in that Act.
(2) The competent health insurance undertaking shall mean a health insurance undertaking which records a penalty payment on premiums under Section 4 (a) or an overpayment on execution costs under Section 4 (b).
(3) The operative date is 31 December 2023.
Debt premiums
For the purposes of this Act, the premium payable shall be that which is registered by the relevant health insurance company and the tax execution pursuant to the tax rules has been ordered at the latest by the relevant date.
Subject of extraordinary extinction by forgiveness
The object of extraordinary extinction is forgiveness.
(a) insurance periodic penalty payments which, on the date of receipt of the application pursuant to Article 5 (1) (a), have not been paid and, for the recovery of which, at the latest at the relevant date, the tax execution was ordered under the tax rules ("unpaid periodic penalty payments");
(b) the amount of the execution costs of the tax execution related to the recovery of the premiums due or outstanding periodic penalty payments, which have been determined by the execution order issued at the latest on the relevant date and which have not been paid by the date of receipt of the application pursuant to Article 5 (1) (a).
Exceptional termination of unpaid periodic penalty payments and recovery costs
(1) Unpaid periodic penalty payments on premiums due and recovery costs shall cease to be waived if:
(a) a natural person has applied in writing to the competent health insurance undertaking during the period from the date of entry into force of this Law until 30 November 2024 for their forgiveness; and
(b) the premiums due have been paid in full, to which the outstanding periodic penalty payments and the recovery costs relate, by 31 December 2024 or by the date of the last instalment determined in accordance with Article 7, in the event of the payment of the premiums due being distributed.
(2) Execution costs will cease to exist only if all arrears for which the tax execution was ordered have been paid or cancelled.
(3) If the application referred to in paragraph 1 cannot be met, the health insurance undertaking concerned shall notify the premium payer accordingly in an appropriate manner.
Exclusion of extraordinary termination of unpaid periodic penalty payments and execution costs
This law shall not apply to:
(a) insurance premiums, periodic penalty payments and enforcement costs recovered through a court-martial;
(b) insurance premiums and periodic penalty payments for the payer against whom insolvency proceedings have been initiated (1).
Breakdown of premiums due in instalments
(1) Payment of premiums due shall be divided into instalments from the date on which the natural person is notified of the distribution of the remuneration, provided that:
(a) this notification shall be submitted to the competent health insurance undertaking during the period from the date of entry into force of this Law until 30 November 2024;
(b) the premiums due exceed CZK 5,000.
(2) The amount of the premiums due shall be determined for the purpose of the distribution of the premiums due in instalments on the date on which the debtor is notified of the distribution of the premiums due in instalments and the amount of each instalment shall be determined per calendar month.
(3) Payment of the premiums due under paragraph 1 not exceeding CZK 50 000 is divided into 12 consecutive monthly instalments.
(4) The payment of the premiums due pursuant to paragraph 1, which exceeds CZK 50,000, is divided into 36 successive monthly instalments.
(5) The maturity of the first instalment shall be no later than 31 December 2024. The maturity of further instalments shall be no later than the last day of the relevant calendar month.
(6) The amount of the first to second-to-last instalment shall be determined as the proportion of premiums due and the number of instalments to be rounded up to the full crown. The last instalment shall be the remainder of the premiums due.
(7) Following the notification referred to in paragraph 1, the relevant health insurance undertaking shall inform the debtor without delay of the amount of the individual instalments, their maturity, their payment arrangements and payment data.
(8) If any of the instalments are not paid at the latest on the due date referred to in paragraph 5 or at the amount referred to in paragraph 6, the possibility of paying the premiums due in instalments and the periodic penalty payments on premiums due shall not cease to be waived under this law. The relevant health insurance undertaking shall inform the applicant accordingly.
Consequences of the repayment of the premiums due
(1) The outstanding periodic penalty payments referred to in Article 4 (1) (a), which are related to the premiums due, the remuneration of which has been broken down into instalments pursuant to Article 7, will not be recovered for the period of this distribution into instalments.
(2) If the conditions laid down in Article 7 (1) are met at the date of the notification pursuant to Article 7 (1), the competent health insurance undertaking shall postpone the execution under the tax rules.
Efficacy
This Act shall take effect on 1 July 2024.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
1) Act No. 182 / 2006 Coll., on the bankruptcy and methods of its resolution (insolvency law), as amended.
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Regulation Information
| Citation | Act No 152 / 2024 Coll., on the extraordinary remission of periodic penalty payments on public health insurance premiums |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.06.2024 |
|---|---|
| Effective from | 01.07.2024 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 604
Public Contracts 1
čp. 508, byt č. 1 - oprava odpadní stoupačky v kuchyni až do sklepních prostor; oprava omítek včetně...
Město Vodňany
Dvořák Michal
95 303 CZK
27.11.2024
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