Act No. 155 / 1995 Coll.

Pension Insurance Act

Valid Law Effective from 01.01.1996
Text versions: 01.07.2027 01.01.2027 01.01.2026 01.09.2025 01.07.2025 All versions (88)
Contents
ČÁST PRVNÍ § 1 § 2 § 3 § 4 ČÁST DRUHÁ HLAVA PRVNÍ § 5 § 6 § 7 HLAVA DRUHÁ Díl první § 8 Díl druhý § 9 § 10 ČÁST TŘETÍ HLAVA PRVNÍ § 11 § 12 § 12a § 13 § 14 HLAVA DRUHÁ § 15 § 16 § 17 § 18 § 19 § 19a HLAVA TŘETÍ § 20 § 21 § 22 § 23 § 24 § 25 § 26 § 27 ČÁST ČTVRTÁ HLAVA PRVNÍ Díl první § 28 § 29 § 31 § 32 Díl druhý § 33 § 34 § 34a § 35 § 36 Díl třetí § 37 § 37a Díl IV § 37b § 37c Díl pátý § 37d § 37e HLAVA DRUHÁ Díl první § 38 § 39 § 40 Díl druhý § 41 Díl třetí § 42 HLAVA ČTVRTÁ Díl první § 49 § 50 Díl druhý § 51 HLAVA PÁTÁ Díl první § 52 Díl druhý § 53 HLAVA ŠESTÁ Díl první § 54 § 55 § 56 § 57 Díl druhý § 58 § 59 § 60 § 61 Díl třetí § 61a Díl čtvrtý § 62 § 63 Díl pátý § 64 § 64a § 65 § 66 HLAVA SEDMÁ § 67 § 67a § 67aa § 67ab § 67b § 67c § 67ca HLAVA OSMÁ § 67d § 67e § 67f § 67fa § 67g ČÁST PÁTÁ HLAVA PRVNÍ § 68 § 69 § 70 § 71 HLAVA DRUHÁ § 72 § 73 § 74 § 74a § 75 § 76 § 76a § 77 § 78 § 79 § 80 § 81 § 82 § 82a § 83 § 84 § 85 § 86 § 87 § 88 § 89 § 90 § 91 § 92 § 93 § 94 § 95 § 96 § 97 § 98 HLAVA TŘETÍ § 99 § 100 § 101 HLAVA ČTVRTÁ § 102 § 102a § 102b § 103 § 104 ČÁST ŠESTÁ § 105 § 105a § 105b § 105c § 106 § 106a § 106b § 106c § 107 § 108 § 109 § 110
155
THE LAW
of 30 June 1995
on pension insurance
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

INTRODUCTORY PROVISIONS
§ 1
Scope
(1) This Act provides for pension insurance (hereinafter referred to as "insurance ') in the event of old age, invalidity and death of the provider [§ 4 (1) (c) and (d)].
(2) The organisation and implementation of insurance, the obligations of insured persons, recipients of benefits and employers and their liability in insurance and insurance premiums (hereinafter referred to as "insurance premiums") are governed by special legislation.1)
(3) This law applies to legal relationships which are not covered directly by the applicable European Communities law in the field of insurance (1a).
§ 2
Participation in insurance
(1) Participation in insurance is compulsory for natural persons (hereinafter referred to as "persons") referred to in Section 5. The persons referred to in Section 6 may also participate on a voluntary basis.
(2) For insurance purposes, the insured person is the person who is or has been involved in the insurance.
§ 3
Eligibility of persons in legal relations insurance
(1) The legal personality in the legal relationship of insurance is created by birth and ceases to exist by death or, where appropriate, by a declaration of death.
(2) Full entitlement in legal relations of insurance is due to the achievement of maturity, the recognition of incapacity or the conclusion of marriage (2). Eligibility to be a party to an invalidity pension procedure [Paragraph 4 (1) (b)] arises by the termination of compulsory education; the grant of this pension gives rise to full entitlement under the first sentence and lasts until maturity is reached. The provisions of the Civil Code shall apply mutatis mutandis to the limitation of incapacity.
(3) A person who does not have the power of attorney referred to in paragraph 2 must be represented by a legal representative or guardian; who is a legal representative of a minor or guardian shall be provided by the Civil Code.
§ 4
Types of pensions and their amount
(1) The following pensions shall be provided from insurance:
(a) old-age;
(b) disabled;
(c) widows and widows,
(d) orphans.
(2) The amount of the pension is composed of a basic amount and a percentage amount. The basic amount shall be determined by a percentage of the average wage and a percentage of the rate of the basis of calculation, if it is the pensions referred to in paragraph 1 (a) and (b), or the percentage of the deceased's pension, if it is the pensions referred to in paragraph 1 (c) and (d).

ČÁST DRUHÁ

INSURANCE PARTICIPATION

HLAVA PRVNÍ

SURVEILLANCE RANGE
§ 5
(1) Insurance is involved when the conditions laid down in this Act are met
(a) staff in employment;
(b) members of the Police of the Czech Republic, the Prison Services of the Czech Republic, the General Inspection of Security Corps, the Security Information Services, the Office for Foreign Relations and Information, the Customs Administration of the Czech Republic and the Fire Rescue Corps of the Czech Republic (5), the soldiers from the profession (5a), soldiers in reserve in the exercise of military active services46) and civil servants under the Act on State Service (5b);
(c) members of a cooperative who, outside their employment relationship, work for the cooperative;
(d) persons appointed or elected under a special law as Head of Administration or as a statutory body of a legal person established by a special law, or as a representative of that management or statutory authority, provided that only one person is appointed or elected by that management or statutory authority and that such persons have not formed an employment or service relationship, and persons who, under the special law, perform a public function outside the employment or employment relationship, provided that their employment relationship is covered within a specified scope by the Labour Code and are not listed in points (g) to (i) and (o) to (s);
(e) self-employed persons;
(f) staff working under an agreement on work and staff working under an agreement on the performance of work;
(g) Judges,
(h) members of the representatives of local and local authorities and of the municipal or urban districts of the territorial subdivided statutory cities and of the capital city of Prague, elected to the functions designated by the council as those for which the members of the council will be released;
(ch) Members of the Chamber of Deputies and Senators of the Senate of Parliament,
(i) the President of the Republic, the members of the Government, the President, the Vice-President and the members of the Supreme Audit Office, the members of the Radio and Television Broadcasting Council, the members of the Energy Regulatory Board, the members of the Council of the Institute for the Study of Totalitarian Procedures, the members of the Council of the Czech Telecommunications Office, the Financial Arbiter, the representative of the Financial Arbiter and the Ombudsman, the Ombudsman and their representatives,
(j) volunteer care staff;
(k) persons caring for the child and persons who are kept in the register of persons who may pursue foster care for a transitional period, provided that they are paid by a foster child's remuneration under the Social Protection Act 37a);
(l) persons in the execution of a custodial sentence and persons in the exercise of security detention in the work;
(m) workers in a working relationship concluded under foreign legislation;
(n) members and managers of a limited liability company and commanditists of a limited liability company, if they are working for it outside the employment relationship, and directors of a public utility company, if they are working for it outside the employment relationship;
(o) procurer;
(p) persons appointed by the commercial manager on the basis of a contract representation;
(q) members of the collective bodies of a legal person not referred to in points (a) to (c), (f) to (i), (p) and (s);
(r) liquidators;
(s) the head of the organisational units of a legal person who has its registered office in a State with which the Czech Republic has not concluded an international social security contract, provided that the branch is registered in the Commercial Register and the place of work of those managers is permanently in the Czech Republic;
(t) natural persons not referred to in points (a) to (d) and (f) to (s), with the exception of the members of the District Electoral Commission and the special District Electoral Commission and of the representatives of the local authorities and of the municipal or urban districts of the Territorial Territorial Cities and of the Capital City of Prague chosen for functions not designated by the Council as functions for which the members of the Council will be released;
at the time of employment, if they are subject to, or could derive income from, dependent activities which, if they were subject to taxation in the Czech Republic, are subject to income tax under a special legislation and are not exempt from that tax; This does not apply if the persons referred to in point (e) are concerned.
(2) If the conditions laid down in this Act are fulfilled, the insurance companies are further involved
(a) persons held in the register of the Labour Office of the Czech Republic - Regional Branch or branch of the Capital City of Prague (hereinafter referred to as "Regional Branch of the Labour Office") as candidates for employment for the period during which they are entitled to unemployment benefit or retraining, and up to a maximum of 3 years also for the period during which such unemployment benefit or retraining aid does not belong to them, with a maximum of 1 year in which that period of 3 years is not counted back from the date of the pension entitlement, the period during which the unemployment allowance or retraining aid was not paid before the age of 55 years, and does not include any other replacement periods of insurance or periods of insurance covered by the period during which the person is kept and in the register of applicants for employment; the period during which unemployment benefit is due shall also be considered as the period during which unemployment benefit is not granted on the ground that the person holding the employment record is entitled to severance payments, severance payments or severance payments;
(b) persons with disabilities covered by theoretical and practical training for employment or other gainful activities;
(c) persons personally caring for a child under the age of 4;
(d) persons personally caring for a person under 10 years of age who is dependent on the assistance of another person in stage I (light dependence), or a person who is dependent on the assistance of another person in stage II (moderate dependence) or stage III (heavy dependence) or stage IV (total dependence) when living together in a household; the condition of the household is not required if it is a close person or a social security assistant pursuant to § 83 (1) of Act No. 108 / 2006 Coll.,
(e) beneficiaries of an invalidity pension for third-degree invalidity [Paragraph 39 (2) (c)] from Czech insurance until the age required for entitlement to an old-age pension pursuant to Section 32; persons who do not receive that pension but fulfil the conditions for entitlement to that pension and who receive a pension in accordance with special laws shall also be regarded as beneficiaries of a third-degree invalidity pension for the purpose of participating in insurance;
(f) persons who, after having ceased their professional activity which constituted their participation in sickness insurance under a special legislation, for the duration of temporary incapacity for work which they did not deliberately cause, if such temporary incapacity for work had occurred during that activity or in the period of withdrawal under a special legislation, for the period of quarantine ordered under a special legislation during that activity or in a protective period under a special legislation, for the period of support for nursing, long-term nursing and paternity care and for the period of support for maternity aid in the period prior to birth;
(g) persons who are granted special protection and assistance under a law governing special protection for witnesses and others in connection with criminal proceedings, provided that, according to the authority responsible for providing special protection and assistance, they are unable to pursue a gainful activity;
(h) persons caring for a minor unprovided child providing unbrokered foster care and persons having a child under the Civil Code under Paragraph 953, if that child is entitled to a allowance for the reimbursement of the child's needs under the Child Protection Act 50), for a maximum period of 2 years from the first day of the calendar month for which the child's first contribution is due; the condition of entitlement to a 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,
(i) persons studying after 2009 for the first time in a doctoral study programme carried out by a university in the Czech Republic at the standard time in the presentation form of the study, if this study has been successfully completed, which is based on participation in insurance for a maximum of 4 years, with this period being determined since the beginning of the study; This period of study is also considered to be a study in a doctoral study programme carried out abroad if, according to the decision of the Ministry of Education, Youth and Sports, it is based on this study at a university in the Czech Republic,
(j) persons personally caring for a child under the age of 3 by agreement with the parents of this child 55).
(3) For the purposes of this Act, employment shall mean the activities of persons referred to in points (a) to (d) and (f) to (t) of paragraph 1 for employers from whom they are or could be derived from an employer from income from dependent activities which, if they were subject to taxation in the Czech Republic, are subject to income tax under a specific legislation and are not exempt from that tax. The period of employment for the purposes of this Act shall mean the period from the start of the activity of the person referred to in points (a) to (d) and (f) to (t) of paragraph 1 for the employer until the end of the period in which the activity was or could have been pursued.
(4) For the purposes of this Act, a person who is active in a relationship that has an employment content but does not have an employment relationship shall also be regarded as an employee [paragraph 1 (a)] because all the conditions laid down in the labour law for its establishment have not been fulfilled.
(5) Paragraph 1 shall not apply to persons who are employees of a foreign employer and who are active in the Czech Republic for the benefit of that employer; For the purposes of this Act, a foreign employer shall mean an employer whose registered office is in a country with which the Czech Republic has not concluded an international social security contract.
§ 6
(1) Insurance is also attended by persons over 18 years of age if they have submitted an application to participate in insurance and the period of insurance
(a) keeping in the register of the Regional Branch of the Office of Labour as a candidate for employment, provided that they are not entitled to unemployment or retraining for the duration of that register;
(b) continuous training for a future profession by studying at a secondary or higher vocational school (hereinafter referred to as "secondary school") or a university in the Czech Republic;
(c) gainful activities abroad after 31 December 1995 in the case of persons referred to in Article 5 (1) (a), (c) and (e); for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(d) the performance of a long-term volunteer service under a contract concluded with the sending organisation under specific legislation; (6a) for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(e) activities in the Czech Republic for the benefit of a foreign employer, if they are persons referred to in § 5 (5); for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(f) the performance of the duties of a Member of the European Parliament elected on the territory of the Czech Republic,
(g) stay abroad, if they have followed to a place of secondment to work abroad or to serve abroad by their spouse, who is a civil servant under the Civil Service Act or another employee of an organisational body of the State, with the agreement of that branch of the State, and who do not have income from dependent activities or are not self-employed or persons engaged in similar activities under the law of a foreign State to which their spouses have been seconded to work abroad or to serve abroad; in such a case, the insurance employer may pay the spouse,
(h) the pursuit of self-employment in the tax period for which their income tax on natural persons has been equal to a flat-rate tax if the period for the payment of flat-rate pension insurance premiums for that period has expired;
(i) the pursuit of a self-employed activity after 31 December 1995 if the period for the payment of pension insurance premiums has expired in vain for that period.
(2) Other persons over 18 years of age are also involved if they submitted an application to participate in the insurance and the period of insurance of those persons under Articles 11 (1) (a) and 13 (1), obtained before the date of filing of the application, lasted at least 1 year. However, participation in the insurance of persons referred to in the first sentence shall be possible for a maximum of 15 years; for the period preceding the filing date, participation in insurance shall be possible within a maximum of one year immediately prior to that date.
(3) Participation in the insurance referred to in paragraphs 1 and 2 is possible no longer than the date immediately preceding the date on which the entitlement to the old-age pension is acquired.
§ 7
Under that law, invalidity pension for third-degree invalidity is also granted to persons who have not participated in insurance but fulfil the conditions laid down by that law (§ 42 (1)).

HLAVA DRUHÁ

INSURANCE PARTICIPATION CONDITIONS

Díl první

Conditions for participation of staff and other groups of persons engaged in work or similar activities
§ 8
(1) Persons referred to in § 5 (1) (a) to (d) and (f) to (t) and in § 5 (4) shall be covered by insurance under this Act if they are involved in sickness insurance under special legislation (5e).
(2) Participation in insurance in the event of multiple legal relationships referred to in Articles 5 (1) (a) to (d) and (f) to (t) and 5 (4) shall be assessed separately in each legal relationship. However, if the managing director of a limited liability company is a member of the same limited liability company at the same time, the participation of insurance from these activities is only once. In parallel, if a member of the council of the local and local authorities, the local or local authorities of the city or the urban district of Prague performs more than one function for the same local or local authorities for which he is remunerated, the insurance shall be limited only once; This applies mutatis mutandis to a person who is a member of several collective bodies of a local authority or bodies set up by its authorities.

Díl druhý

Conditions for the participation of self-employed persons
§ 9
(1) The insurance is for self-employed persons [Paragraph 5 (1) (e)] if they are self-employed in the Czech Republic and fulfil the conditions laid down below. A self-employed activity carried out on the territory of the Czech Republic shall also be considered to be self-employed if it is carried out on the basis of an authorisation to carry out such activity under the legislation of the Czech Republic.
(2) A self-employed person who has completed compulsory education and reached the age of at least 15 years shall be considered to be self-employed for insurance purposes; and
(a) pursue a self-employed activity; or
(b) cooperate in the pursuit of a self-employed activity, provided that, under the Income Tax Act, the income generated by that activity can be distributed to it and the expenditure incurred in achieving, securing and maintaining it. 8)
(3) The activity of self-employed persons referred to in paragraph 2 (a) shall mean:
(a) farming business, where the natural person operating the agricultural production is registered under a special law, 9)
(b) the operation of a trade on the basis of an authorisation to operate a trade under a special law, 10)
(c) the activity of a member of a public commercial company or of an associate of a limited company for that company, 11)
(d) the exercise of artistic or other creative activity on the basis of copyright relations, (12) with the exception of the activity from which revenue is a separate basis for the income tax on natural persons for taxation at a special tax rate of 6b),
(e) the pursuit of another activity carried out under an authorisation under specific regulations, (13) which is not referred to in (a) to (d), and the pursuit of the activity of the principal carried out under a command contract concluded under the Civil Code (48); the condition here is that these activities are carried out outside the relationship establishing participation in sickness insurance and, if the activity of the principal is not the activity, that the command contract has not been concluded in another self-employed activity. The activities of experts, interpreters, collective disputes brokers, collective and mass contract brokers under the copyright law, arbitrators under special legislation and insolvency administrators or other administrators shall always be considered to be engaged in other activities carried out under the terms of the special regulations.
(f) the pursuit of activities other than those referred to in points (a) to (e) carried out on their own behalf and on their own responsibility in order to achieve income; (14) However, rental of real estate (parts thereof) and movable property is not considered to be carrying on such activities, 15)
if the revenue generated by carrying out the activities referred to in points (a) to (f) is considered revenue from a separate activity under the Income Tax Act 37).
(4) A self-employed person shall only be an insurance participant once, even if he carries out several of the activities referred to in paragraph 3, or if necessary cooperate in the performance of several of those activities or carry out at the same time the activities referred to in paragraph 2 (a) and (b).
(5) Where self-employment is further discussed, this also means cooperation in the pursuit of that activity [paragraph 2 (b)].
(6) Self-employment shall be considered a secondary self-employment activity where the self-employed person in the calendar year:
(a) has been employed (paragraph 8, first sentence);
(b) be entitled to an invalidity pension or receive an old-age pension;
(c) have been entitled to maternity or sickness benefit on account of pregnancy and childbirth, provided that such benefits are due to the sickness insurance of workers;
(d) have personally taken care of a child under the age of 4;
(e) in person, care for a person under 10 years of age who is dependent on the assistance of another person in grade I (light dependency) or a person who is dependent on the assistance of another person in grade II (moderate dependency) or stage III (heavy dependency) or stage IV (total dependency) 5c) if the person who is dependent on the assistance of another person is close or lives with a self-employed person in the household if he is not close; or
(f) has been an uninsured child under Article 20 (4) (a).
(7) A self-employed activity shall be regarded as a secondary self-employed activity in those calendar months in which at least for part of the month the self-employed activity has been pursued and at that time the self-employed activity has lasted for at least part of that period the facts referred to in paragraph 6. The duration of the facts referred to in the first sentence shall also mean the duration of only some of the facts referred to in paragraph 6.
(8) Employment shall mean an activity involving participation in staff sickness insurance. Where a child under 4 years of age or a person who is dependent on the assistance of another person [paragraph 6 (e)] is codependent, the self-employed activity shall be considered to be a secondary self-employed activity for that self-employed person, which has been determined by written agreement between all persons who are dependent on the assistance of a child under 4 years of age or a person under 10 years of age who is dependent on the assistance of another person in grade I (easy dependency) or who is dependent on the assistance of another person in grade II (moderate dependency) or III (heavy dependency) or in grade IV (total dependency) 5c) as the largest care; If this agreement is not reached, the self-employed activity shall be considered to be a secondary self-employed activity for the self-employed person, who, as decided by the competent social security authority under the special legislation 15e) is taking care of a child under the age of 4 or of a person who is dependent on the assistance of another person to the greatest extent. In the case of the care of more than four children under the age of the same parents, or in the case of the care of more than one child taken into joint care replacing the care of parents, self-employment may be considered as a secondary self-employment activity for only one parent or for only one person, if the child has been taken into joint care for the care of parents. If there is no agreement between the parents or those persons on who will apply child care as a reason for the self-employment to be regarded as a secondary self-employment activity, the parent or the person who, as decided by the competent social security authority under the special legislature15e, is to the greatest extent that the child is taken care of shall apply. In the calendar month, the reason referred to in paragraph 6 (d) and (e) may be applied to the same child or to the same person who is dependent on the care of another person for only one self-employed person. The facts of the secondary self-employed activity referred to in points (a) and (c) to (f) of paragraph 6 shall be documented by the self-employed person no later than the end of the calendar month following the month in which he gave an overview of the income and expenditure of the self-employed activity under the special legislature17) for the calendar year in which he wishes to be regarded as self-employed in the secondary self-employed activity.
(9) A self-employed activity shall be considered as the main self-employed activity in the period in which, pursuant to paragraphs 6 to 8, the self-employed activity is not considered as an ancillary self-employed activity.
§ 10
(1) The self-employed person shall participate in insurance during the calendar year for the period during which he was engaged in the main self-employed activity.
(2) The self-employed person shall be involved in insurance during the calendar year for the period during which he has pursued the secondary self-employed activity, provided that his income from the secondary self-employed activity has reached at least the relevant amount in the calendar year; the applicable amount is 2,4 times the amount to be determined as the product of the general assessment basis (Article 17 (2)) for a calendar year preceding the calendar year for which participation in insurance is assessed and the conversion rate (Article 17 (4)) for the adjustment of that general assessment basis. Where the main self-employed activity and the secondary self-employed activity have been pursued in a calendar year, the income from the secondary self-employed activity shall be determined by dividing the income from the self-employed activity achieved in a calendar year by the number of calendar months in which the self-employed activity was carried out for at least part of the month and the resulting amount shall be multiplied by the number of calendar months in which the secondary self-employed activity was carried out in accordance with Article 9 (7) for at least part of the month. For the purposes of determining the income referred to in the second sentence, a calendar month in which the self-employed person has been entitled to the payment of sickness, maternity or long-term nursing care as a self-employed person shall not be regarded as self-employed for the purposes of self-employment and self-employment; the period of entitlement to the sickness payment shall also be considered as the period of the first 14 calendar days and, in the period from 1 January 2012 to 31 December 2013, the first 21 calendar days of temporary incapacity for work (quarantine) which are not paid to the self-employed. For the purposes of this Act, the tax base of a self-employed person determined under the Social Security Insurance Act and the contribution to state policies is considered to be income from self-employment. The operative amount shall be rounded up to the whole crown.
(3) The amount in question shall be reduced by one twelfth for each calendar month in which the secondary self-employment activity has not been carried out throughout the month and for each calendar month in which the self-employed person carrying out the secondary self-employment activity has been entitled to sickness, maternity or long-term care as a self-employed person throughout the month; the period of entitlement to the sickness payment shall also be considered as the period of the first 14 calendar days and, in the period from 1 January 2012 to 31 December 2013, the first 21 calendar days of temporary incapacity for work (quarantine) which are not paid to the self-employed. The twelve in the first sentence shall be rounded up to the whole crown.
(4) A self-employed person who has been engaged in a secondary self-employed activity and who does not fulfil the conditions for participation in insurance referred to in paragraphs 2 and 3 shall participate in insurance in a calendar year if he has applied to participate in insurance for that year; the time limits for filing an application for participation in insurance shall be laid down in specific laws. 1) The provisions of the first sentence shall apply mutatis mutandis to the part of the calendar year in which the participation in the insurance has been created or ceased in accordance with paragraph 5 or 6 or in which the secondary self-employed activity has not been pursued throughout the year.
(5) The participation of a self-employed person in insurance shall be established on 1 January of the calendar year in which the conditions referred to in paragraphs 1 to 3 have been fulfilled or on the first day of the calendar month from which the self-employed person is considered to be the principal self-employed activity, provided that this month follows the calendar month in which the last self-employed activity considered as non-self-employed activity under Paragraph 9 (7) is carried out, but first on the day on which he began to pursue the self-employed activity.
(6) The participation of a self-employed person in insurance shall cease on 31 December of the calendar year in which the conditions referred to in paragraphs 1 to 3 have been met or for which he has applied to take part in the insurance referred to in paragraph 4, or on the last day of the calendar month preceding the calendar month from which the self-employed activity is considered to be an ancillary self-employed activity which does not constitute an insurance participation. However, participation in the insurance of a self-employed person shall cease no later than the date on which:
(a) by which the self-employed person has ceased self-employment;
(b) which has ceased to have a self-employed capacity to pursue a self-employed activity;
(c) from which a self-employed person has been suspended from carrying on his business.
(7) The self-employed person shall participate in insurance during the calendar year for the period during which he is a taxpayer in the flat-rate scheme.

ČÁST TŘETÍ

BASIC INJURY

HLAVA PRVNÍ

INSURANCE AND REFUND INSURANCE PERIOD
§ 11
(1) Insurance period after 31 December 1995 is the period of participation in insurance
(a) persons referred to in § 5 (1) and § 5 (4) for whom insurance has been paid in the Czech Republic;
(b) persons referred to in Section 6 for whom insurance has been paid in the Czech Republic at the earliest from the date of payment of the insurance.
(2) For the period of insurance referred to in paragraph 1 (a), for persons referred to in Article 5 (1) (a) to (d) and (f) to (t) and in Article 5 (4), the calendar month in which the income attributable to the assessment basis of the insured person has not been obtained is not considered as the calendar month in which the income attributable to the insurance undertaking was not obtained because those persons did not carry out an insurance participation activity, unless there were reasons to justify it; the facts referred to in Article 16 (4), third sentence (a) shall be considered to be an excuse. The condition for the payment of the premiums referred to in paragraph 1 (a) shall be deemed to have been met where the self-employed person has paid the likely amount of the premiums provided for by the decision of the relevant territorial social security administration for a calendar year for which no statement of income and expenditure has been submitted, where the insurance premium has not been paid only because the person referred to in paragraph 1 (a) has in a calendar year reached the maximum assessment basis for the insurance policy 17c), where the insurance premium has not been paid because the person referred to in paragraph 1 (a) has been entitled to a discount on the premiums and where the employer has not paid the insurance premium, although it has been obliged to pay it otherwise; for the purposes of this Act, the employer is a legal or natural person who employs an insured person in an employment relationship and other employment relationships, or to whom the insured person is in another relationship establishing an insurance participation under this Act as well as an organisational component of the State. 16a) As a period of insurance referred to in paragraph 1 (a), the persons referred to in Article 5 (1) (a), (d) and (f) to (k), (t) and (4) shall also be deemed to have ceased to have a legal relationship in respect of persons referred to in Article 5 (1) (a) and (f) to (k), (t) and (4), in respect of which, under the final judgment of the court or out-of-court agreement concluded after the application for the annulment of this legal relationship, the condition referred to in Article 8 has been fulfilled; the condition of payment of the insurance shall be deemed to have been fulfilled in accordance with this Decision or this agreement and, if otherwise, if it had not been terminated. For the purposes of fulfilling the condition for the payment of the premiums referred to in paragraph 1 (a), the income attributable to the assessment basis of the insured person, which is due retroactively on the basis of a final decision of the court or of an out-of-court agreement concluded after the application for payment of that income, shall be credited in the calendar months for which he belongs.
(3) The period of insurance of persons referred to in Article 5 (1) (e) is also:
(a) in the calendar year in which the day from which the pension is granted (hereinafter referred to as the year of the pension award) falls, the period prior to that date, if such persons have paid up to the date of the application for the pension for an advance on the premiums due before the end of the calendar month preceding the calendar month in which the application was lodged,
(b) the calendar year immediately preceding the year of the pension award, where advances on premiums due for that year have been paid for that calendar year and the premium supplement has not yet been due before the date of application for the pension.
(4) The period of insurance for the purpose of entitlement to an old-age and invalidity pension, the percentage rate of such pensions and the period to be calculated pursuant to Paragraph 41 (5) shall not be the period of participation in the insurance of persons referred to in paragraphs 1 and 4 of Section 5 for which that person was entitled to a premium.
§ 12
(1) The replacement insurance period after 31 December 1995 is the period of participation in the insurance of persons referred to in Article 5 (2); the condition for this period of participation in insurance to be assessed as a replacement insurance period is, with the exception of the period of participation in insurance under Article 5 (2) (g), that it was acquired in the Czech Republic and that the insurance period lasted at least one year. The condition for the participation of persons referred to in Article 5 (2) to be assessed as a replacement insurance period after 31 December 2011 is that, for the duration of such participation, the insured person was in the Czech Republic a member of pension insurance for another reason, sickness insurance or health insurance or, if he lived in the Czech Republic, a pensioner or a family member derived his health insurance claim in another Member State of the European Union; However, such participation in this health insurance, which is only a derived entitlement of a family member from the participation of another person in that insurance, is not considered to be participating in health insurance in the Czech Republic for these purposes. The condition for taking part in the insurance of persons referred to in Article 5 (2) (d) is that the personal care period of a person under 10 years of age who is dependent on the assistance of another person in grade I (lightness of dependency), or the person who is dependent on the assistance of another person in grade II (moderate dependency) or in grade III (severe dependency) or level IV (complete dependency) 5c, has been decided by the competent social security authority in accordance with special legislation17c).
(2) Save as otherwise provided for in this law, a replacement period of insurance shall be assessed for the creation of a pension entitlement and for the amount of the percentage of the pension as well as the period of insurance. A condition for making the period of participation in insurance of persons referred to in Article 5 (2) (b). (j) assessed as a replacement period of insurance, is that this person made a joint declaration with the parents of the child in accordance with § 12a.
§ 12a
(1) A joint declaration on the assessment of the period of participation in insurance of persons referred to in Article 5 (2) (j) as a replacement period of insurance (hereinafter referred to as the "joint declaration of childcare") may be made only in the event of the death of one of the parents or in the event that at least one of the parents, as confirmed by the health service provider, makes it impossible for a joint declaration of care of a serious long-term illness to care of the child; a serious long-term illness means a disease which, according to medical science, is expected to last for more than 1 month and for which the child's parent has been recognised as temporarily incapacitated or temporarily incapacitated if he is insured.
(2) A joint declaration of childcare may be made only on the prescribed form, which also contains a lesson on the consequences of such a declaration and the possibilities for its revocation and the consequences of such withdrawal. A joint declaration of childcare shall be made by both parents of the child if they are alive and by the person who will personally care for the child. No consent shall be required for a parent who, due to his serious long-term illness, is unable to give such consent, as confirmed by the health service provider on the prescribed form. Furthermore, consent shall not be required for a parent whose parental responsibility has been suspended, restricted or relieved.
(3) The effects of the joint declaration on childcare last for a period of
(a) mentioned in the joint declaration on childcare where the joint declaration on childcare was made in the event of the death of one of the parents; or
(b) 6 months from the date on which this declaration was made, if any.
(4) The effects of the joint declaration of childcare may be extended to the required form for a further agreed period, including repeatedly, on the basis of the consent of the parents and the person who looks after the child. The extension shall take place before the expiry of the duration of the effects of the joint declaration of custody. In the case referred to in point (b) of paragraph 3, the extension shall be possible for a maximum period of six months, subject to the extension being the confirmation of the health service provider on this form that it maintains a serious long-term disease which makes it impossible to care for the child. The consent to extend the effects of the joint declaration of childcare shall not be required for a parent who, because of his serious long-term illness, according to the health service provider's confirmation on this form is unable to make such consent.
(5) The effects of the joint declaration on childcare cease
(a) the expiry of the period referred to in paragraphs 3 or 4;
(b) the date on which the child is taken into custody on the basis of a decision by the competent authority to take custody of the child replacing that of the parents;
(c) the date on which the new joint declaration of childcare was made with another person; or
(d) on the date on which at least one person making the joint declaration cancels the joint declaration on the required form.
(6) The joint declaration of custody shall be signed by all persons making the joint declaration; This shall apply mutatis mutandis to the extension of the effects referred to in paragraph 4. The signatures on the joint declaration of custody, the extension of the effects of the joint declaration of custody and the withdrawal of the joint declaration of custody (hereinafter referred to as "the act of the joint declaration ') shall be officially verified or verified by the local social security administration; the verification by the local social security administration assumes that the act of the joint declaration is signed or recognised as having its own signature before the validator. Verification of the signature shall not be required for a parent with a severe long-term illness which makes it impossible to care for a child. The joint declaration, comprising the signatures of all those who make it, shall be made on the date on which the signatures of those for whom the verification of the signature is required have been verified by the local social security administration or on the date on which the joint declaration with the officially certified signatures of those persons has been carried out by any territorial social security administration. An act of a joint declaration which does not fulfil the requirements shall not be taken into account; the local social security administration, which has received such an act of joint declaration, must draw all persons concerned to the attention of that fact.
(7) The cancellation of the joint declaration of custody referred to in paragraph 5 (d) shall be notified without undue delay by the territorial management of social security to other persons who have made the joint declaration of custody. The date on which the effects of the joint declaration of childcare took place and the period for which those effects are to last, the duration of the extension of those effects and the date on which those effects cease to exist shall be notified without delay to the employer of the person who is caring or caring for the child in his data box.
§ 13
(1) The periods of employment obtained before 1 January 1996 under the rules in force before that date, with the exception of the period of study after the age of 18, shall also be considered as periods of employment abroad before 1 May 1990; however, if the period of employment is before 1 May 1990, that period shall be assessed only if the insurance has been paid for it, at the earliest from the date of payment of the premium.
(2) Replacement periods completed before 1 January 1996 under the rules in force before that date and the period of retirement as a service of years shall also be considered as a replacement period of insurance. The period of study completed before 1 January 1996 under the rules in force before that date shall also be considered as a replacement period for the first six years of that study after the age of 18.
§ 14
(1) If the periods of insurance cover each other, only the period which is more favourable to the insured shall be taken into account for determining the total period of insurance for the entitlement to the pension and the percentage rate of the pension; The same applies if they cover each other's insurance periods or insurance periods and insurance periods.
(2) The same period of childcare under Paragraph 5 (2) (c) cannot be counted simultaneously for several persons; If more than one person has taken care of the child at the same time, such care shall be taken as a replacement period of insurance for the person who has taken care of the most. The provisions of the previous sentence shall apply mutatis mutandis to the care referred to in Article 5 (2) (d).
(3) The period of childcare referred to in Article 5 (2) (j), which is assessed as a replacement period of insurance under Article 12 (2) of the last sentence, cannot be counted at the same time as a replacement period of insurance for any of the parents of the child.

HLAVA DRUHÁ

CALCULATION BASIS
§ 15
(1) In the period from 30 September 2011 to 31 December 2014, the calculation basis is based on a personal assessment basis (§ 16), as follows:
(a) 100% of the first reduction limit shall be calculated;
(b) 29% of the amount above the first reduction limit to the second reduction limit is calculated between 30 September 2011 and 31 December 2011, 28% in 2012, 27% in 2013 and 26% in 2014,
(c) 13% of the amount above the second reduction limit to the third reduction limit shall be calculated between 30 September 2011 and 31 December 2011, 16% in 2012, 19% in 2013 and 22% in 2014;
(d) 10% of the amount above the third reduction limit shall be calculated between 30 September 2011 and 31 December 2011, 8% in 2012, 6% in 2013 and 3% in 2014.
(2) In the period from 1 January 2015 to 31 December 2025, the calculation basis is established on the basis of a personal assessment basis (Paragraph 16).
(a) 100% of the first reduction limit shall be calculated;
(b) 26% of the amount above the first reduction limit to the second reduction limit,
(c) the amount above the second reduction limit shall not be taken into account.
(3) For the period after 2025, the calculation basis shall be determined on the basis of the personal assessment basis (Section 16), by:
(a) the amount of the first reduction limit shall be calculated:
1. in 2026 99%,
2. in 2027 98%,
3. in 2028 97%,
4. in 2029 96%,
5. in 2030 95%,
6. In 2031 94%,
7. in 2032 93%,
8. in 2033 92%,
9. in 2034 91%,
10. after 2034 90%,
(b) 26% of the amount above the first reduction limit to the second reduction limit,
(c) the amount above the second reduction limit shall not be taken into account.
(4) Between 30 September 2011 and 31 December 2014, the first reduction limit is 44% of the average wage, the second reduction limit is 116% of the average wage, and the third reduction limit is 400% of the average wage. In the post-2014 period, the first reduction limit is 44% of the average wage in the calendar year and the second reduction limit is 400% of the average wage. The amounts of the reduction borders shall be rounded up to the whole crown.
(5) For the purposes of this Act, the average wage shall be the amount calculated as the product of the general assessment basis per calendar year preceding the calendar year for which the average wage is collected and the conversion rate for the adjustment of that general assessment basis for two years; The calculated amount shall be rounded up to the full crown. However, the average wage fixed for the calendar year in accordance with the first sentence shall not be less than the average wage fixed for the immediately preceding calendar year.
(6) In determining the calculation base referred to in paragraphs 1 to 5, the reduction limits applicable to the year of the pension award shall apply.
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Regulation Information

CitationAct No. 155 / 1995 Coll., on Pension Insurance
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation04.08.1995
Effective from01.01.1996
Effective until-
Status Valid
Legal Areas: Social security benefits Social security law Social Services, Social Assistance Old age insurance, Old age pension
The regulation text is for informational purposes only.

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