Act No. 160 / 1993 Coll.
Act amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., and certain other laws
Valid
Effective from 01.07.1993
160
THE LAW
of 19 May 1993
amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., and certain other laws
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., is amended as follows:
1. Paragraph 5 (1) (a) (4) reads as follows:
"4th damages, 7) '.
2. in Article 5 (1) (a), points 8 to 10 are deleted;
3. Article 5 (1) (c) and (d) read:
"(c) self-employed persons shall be the amount determined by themselves, but not less than 35% of the income from self-employment after deduction of expenditure incurred in achieving, securing and maintaining them; 13) a share of common revenue shall be considered as income. 14) In the case of a member of a public company and an associate of a limited company, the first sentence of the income referred to in the first sentence shall be regarded as a company under the social contract on the basis of the tax base. 15) Where a self-employed person is also a co-employed person, his share of the common income referred to in point (d) shall also be considered as income from self-employment,
(d) the cooperating person is the amount to be determined by the self-employed person, but not less than 35% of the share of the cooperating person in the joint income after deduction of the expenditure incurred in achieving, securing and maintaining them, 13) '.
4. Article 5 (2) reads as follows:
"(2) The assessment basis of a self-employed person may not be lower than six times the minimum wage; This does not apply if it is a self-employed person who, for at least half of the period of self-employed activity in the relevant period (Paragraph 6 (2), first sentence), is already involved in sickness insurance for another reason, or is a beneficiary of an old-age or invalidity pension. The assessment basis referred to in the preceding sentence shall be reduced by an amount equal to half the minimum wage for each calendar month in the relevant period in which the sickness insurance of the self-employed person was not maintained for the whole calendar month, or the self-employed person was recognised as unfit for work throughout the calendar month, ordered quarantine under the rules on measures against communicable diseases, served in the armed forces (civil service) or paid for maternity assistance (assistance). The measuring basis may not exceed CZK 486 000. The minimum wage here is the amount of the minimum wage for workers in employment remunerated by the monthly salary, 26) which applies on 1 January of the calendar year in which the premium payment is due (Section 14a (5)). The provisions of the previous sentences shall apply mutatis mutandis to the assessment basis of the cooperating person. ';
5. Paragraph 5 (3) to (5) shall be deleted.
6. In Article 6 (1), the words "for which insurance is payable" shall be inserted after the word "month."
7. In Article 6 (2), at the end of the sentence, the first period is replaced by a comma and the words "for which the premium is payable 'are added, in the sentence of the second sentence, the words" three calendar years consecutive' are replaced by the words "the last three calendar years, including the calendar year for which the premium is paid 'and in the third sentence, the words" for the preceding calendar year' are replaced by the words "for the calendar year for which the premium is paid '.
8. Paragraph 6 (3) shall be deleted.
9. The following words are added at the end of Paragraph 9 (3): "indicating the date of payment of this difference and the account number from which payment of the difference was made '.
10. In the fourth sentence of Paragraph 10, the following words are added at the end: "indicating the date of payment of the premium and the account number from which the payment was made '.
11.
(1) The self-employed person pays premiums in the form of advances on premiums and premiums, unless otherwise specified. Where, in other provisions, insurance premiums are referred to, this means, depending on the nature of the case, advances on premiums and premiums.
(2) 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. The amount of the monthly assessment basis shall be determined by the self-employed person himself; where he has been self-employed in the preceding calendar year, the amount of the monthly assessment basis shall be at least the average of the basis of assessment determined in accordance with Article 5 (1) (c) or (d) and paragraph 2 for the determination of premiums for the previous calendar year, taking into account only those calendar months in which he was self-employed for at least part of that month. The monthly assessment basis shall not be less than half the minimum wage; the minimum wage is the minimum wage for workers in employment remunerated by monthly pay, 26) which applies on the first day of the calendar month in which the premium is paid.
(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 referred to in paragraph 2 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 councils19) will reduce the monthly assessment base for a maximum of three months if its income from the self-employed activity or the income of the cooperating person after deduction of the expenditure incurred in attaining, securing and retaining it (13), on average for one calendar month in a period of at least three calendar months in succession in the calendar year in which the advance payment is made, is at least one third lower than that of that income in the previous calendar year on average for one calendar month in which a self-employed activity has been carried out for at least part of the month.
(5) The monthly assessment basis established by the self-employed person in accordance with this Act and paid an advance on insurance premiums cannot be amended retrospectively, except in the cases referred to in Paragraph 15 (2).
(6) Insurance advances are not paid for the calendar months in which a self-employed person has been recognised as unfit for work throughout the calendar month, has been ordered to be quarantined according to the rules on measures against communicable diseases, has served in the armed forces (civil service) or has been responsible for monetary assistance in motherhood (financial assistance). The provisions of the previous sentence shall apply mutatis mutandis as regards advances on insurance premiums for cooperating persons.
(7) The advances due on the premiums shall be set at the minimum amount of the monthly assessment base determined in accordance with paragraph 2.
(8) If the sum of the advances on premiums paid for the relevant period is higher than the premiums provided for under Section 4, this is a premium premium (Section 17).
(9) The premium premium shall be set at the difference between the amount of the premium fixed in accordance with Paragraph 4 and the amount of the advances on premiums paid for the relevant period. '.
12. The following Section 14a is inserted after Section 14:
(1) The premium advance shall be payable on the calendar month for which the premium advance is payable no later than the 20th day of the preceding calendar month. If the event referred to in Paragraph 14 (6) has lasted continuously from the first day at least until the 20th day of the calendar month, the advance payment shall be payable within eight days of the date of termination of the event.
(2) In the calendar month in which the sickness insurance of a self-employed or cooperating person has been incurred, the advance on the premiums for that month shall be payable no later than eight days after the sickness insurance has been incurred. No later than eight days after the sickness insurance is incurred, the premium shall be payable for the following calendar month if the last day of payment of the premium for the calendar month in which the sickness insurance of a self-employed or cooperating person was incurred is the 21st day of that month or the following days. No later than eight days after the entry into the sickness insurance of a self-employed or cooperating person who has already taken part in the sickness insurance for another reason or is an old-age or invalidity pension beneficiary, if their sickness insurance has been incurred under Section 145b (2) (a) of Act No. 100 / 1988 Coll., on social security, as amended by Act No. 160 / 1993 Coll., the insurance advances are due for the period since the sickness insurance became due to the sickness insurance claim; if the application for sickness insurance took place after the 12th day of the calendar month, the advance for the following calendar month shall be payable within eight days of such registration.
(3) If the sickness insurance of a self-employed person or of a co-worker is cancelled because of a failure to fulfil the condition of earnings required by the special law for participation in sickness insurance, 27) the self-employed person is obliged to pay the insurance advance no later than eight days after the registration of the sickness insurance, 28) for the period from 1 January of the calendar year in which the sickness insurance was re-established.
(4) Self-employed persons may, after consultation with the relevant county social security administration (19), pay advances on premiums for more than a month, but always only in advance and no later than the end of the calendar year.
(5) The premium supplement shall be payable no later than eight days after the submission of the tax return for the calendar year for which the premium is paid. If the tax return has not been filed within the time limit laid down by a special law, 29) this supplement shall be payable no later than eight days after the expiry of that period. In cases where, pursuant to the third sentence of Paragraph 14a (2), advances on premiums have not been paid, premiums shall be payable within the time limits specified in the preceding sentences. '
13. Article 15 (1) reads as follows:
"(1) A self-employed person who has been insured for at least part of a calendar year shall submit to the competent county social security administration (19) no later than eight days after the submission of the tax return for that calendar year an overview of the total of the premiums paid for the relevant period, the self-employed income and the expenses incurred in achieving, securing and maintaining them, 13) the share of the cooperating persons in the joint income and expenditure, the assessment basis established on the income from the self-employed activity referred to in Section 5 (1) (c) and (d) and (2), the insurance calculated from that assessment base for at least part of the calendar year, the monthly assessment basis for the payment of the contributions referred to in Section 14 (2) and the proof of the date of the tax return, separately and separately for each cooperating person, which was, which was at least after the part of the month of the sickness insurance. If the tax return has not been filed within the time limit laid down by the special regulation, 29) the self-employed person shall be required to submit the information referred to in the previous sentence no later than eight days after the expiry of that period. The indication of the designated assessment basis as indicated by the self-employed person in accordance with the first sentence of the summary may not be altered retrospectively, except in the case of a change in the data relating to the income or expenditure shown by the self-employed person in that summary. ';
14. In Article 15, the following paragraphs 3 and 4 are added:
"(3) The obligations referred to in paragraphs 1 and 2 shall also apply to a self-employed person who, in the previous calendar year, has carried out the activity referred to in Article 2 (3) (a), (b), (c) or (e) of the Social Security Act, (30) even if he has not been insured in sickness; If the activity referred to in Section 2 (4) of the Social Security Act is concerned, 30) the self-employed person has this obligation.
(4) The obligations referred to in the preceding paragraphs shall also apply to persons who have ceased their self-employment in the calendar year in which they submit their tax returns or in the previous calendar year. ';
15. Paragraph 20 (1) reads as follows:
"(1) If the insurance has not been paid within the prescribed period, or if it has been paid in less than the amount in which it should have been paid, the premium payer shall be obliged to pay periodic penalty payments. The periodic penalty payments shall be 0,3% of the amount due for each calendar day in which any of these events lasted. Paragraph 14 (7) shall apply mutatis mutandis to the amount of the premium. '
16. In Paragraph 22, the words "§ 9 (2) and (3), § 10 'are replaced by the words" § 9 (3), § 10 (4)' and in paragraph 2, the words "up to a cumulative amount of 10 000 CZK in one calendar year 'are replaced by the words" up to a maximum of 10 000 CZK for each individual failure or infringement'.
17. the following Section 25a is inserted after Section 25:
Reimbursement of premiums paid
If, according to a specific regulation, 31) pays compensation for wages, compensation for wages, additional payment for wages or other similar transactions, the employer also pays premiums which he is obliged to pay [Paragraph 7 (1) (a)]; This applies mutatis mutandis to the cost of creating a public service (32) and to the payment of remuneration and wages by the employer from the funds of the trade union, 33) unless otherwise provided in the collective agreement. '
The Act of the Czech National Council No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by the Act of the Czech National Council No. 590 / 1992 Coll. and the Act of the Czech National Council No. 37 / 1993 Coll., is amended as follows:
1. in Article 6 (4) (a) (7), the words "including advances" shall be inserted after the word "employment."
2. in Article 6 (4) (a) (18), the words "at the initiative of the Medical Advisory Board" shall be replaced by the words "in the cases provided for by this Law."
3. in Article 6 (4) (r), the words "including advances" shall be inserted after the word "employment."
4. In Article 11, the following sentence is added at the end: "Territorial financial authorities35) are required to communicate to the social security authorities the information on the financial ratios of the taxpayer responsible for the correct determination of the amount of social security premiums and the contribution to the state employment policy and, where applicable, the amount of advances within 30 days of receipt of the social security authority's request for disclosure of such data, provided that it is supported by the taxpayer's declaration of non-disclosure. 36)."
5. In Article 13, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Social security authorities shall be entitled to check the accounting and other supporting documents which the self-employed are obliged to keep and which are relevant for determining the amount of social security premiums and the contribution to the state employment policy and, where applicable, the amount of advances; the self-employed are obliged to provide them with the necessary synergies. ';
6. in Paragraph 18 (2), point (a) and the second sentence of point (b) shall be deleted;
7. In Paragraph 33 (1), the following sentence is inserted after the first sentence: "If a small organisation is a natural person, the local jurisdiction of the district social security administration shall be governed by the place of residence of the natural person. '
8. In Article 35, the first words "in Sections 11, 13 and 15 'are replaced by the words" in Section 11 of the first sentence before the semicolon, in Section 13 (1) and in Section 15 of the first sentence' and in the second sentence the words "in Section 11 of the first sentence after the semicolon, in Section 15 the second sentence and '.
9. Article 36 (b) and (c) read as follows:
"(b) in the case of members of cooperatives who are not in employment relations with the cooperative but who are engaged in the work for which they are remunerated by it, that cooperative,
(c) for members of limited liability companies and commanditists of limited liability companies which are not in employment relations with that company but are engaged in the work for which they are remunerated by that company, that company, ';
10.
(1) The self-employed person is required to apply for sickness insurance within eight days of the onset of the sickness insurance, unless otherwise specified.
(2) A self-employed person who has already taken part in sickness insurance for another reason or is an old-age or invalidity pension may apply for sickness insurance until the end of the calendar year in which he began his self-employment. However, that person shall be required to apply for sickness insurance within eight days of the filing of the tax return for the calendar year in which his sickness insurance was incurred, unless he has already applied for sickness insurance under the first sentence; if they have not submitted a tax return within the time limit laid down by a special law, 37) the period for applying for sickness insurance shall run from the last day of the period laid down for filing the tax return.
(3) A self-employed person who has ceased to have sickness insurance due to failure to fulfil the conditions laid down in the income, 38) is required to apply for sickness insurance within eight days of the submission of the return for the calendar year immediately preceding the calendar year in which his sickness insurance was re-established; 39) if he did not submit the return within the time limit laid down by the special law, 37) the period for applying for sickness insurance is running from the last day of the period laid down for the submission of the return.
(4) A self-employed person shall be required to withdraw from sickness insurance within eight days of his death, except where the loss of sickness insurance is linked to the loss of sickness insurance. 40) If a self-employed person disagrees from sickness insurance because his income has not reached the specified amount in the previous calendar year, he shall be required to submit at the same time data on self-employed income after deduction of the expenditure incurred in achieving, securing and maintaining him for the previous calendar year.
(5) The self-employed person is obliged to apply for sickness insurance and to withdraw from it from the competent district social security administration [§ 7 (b)] on the prescribed forms.
(6) The provisions of the preceding paragraphs shall apply mutatis mutandis to the cooperating persons, provided that the required form is submitted for them and that other obligations are carried out by the self-employed person.
(7) In the event of the death of a self-employed person, the co-worker shall notify the death of the self-employed person to the competent social security administration and withdraw from sickness insurance. The cooperating person who continues the business business, 41) is required to apply for sickness insurance as a self-employed person at the same time.
(8) Paragraphs 49, 50 (1), 51 and 53 apply mutatis mutandis to self-employed persons and to cooperating persons.
(9) Where a self-employed worker is employed, he shall also be obliged to carry out the tasks referred to in Part Three. ';
11. In the first sentence of Paragraph 54 (1), the words "Paragraph 48 (1) and (2)" shall be replaced by the words "Paragraph 13 (2) of the part of the sentence behind the semicolon, and in Paragraph 48 (1) to (6)" and the words "Fines up to a total amount of 10 000 CZK in one calendar year" shall be replaced by the words "Fines up to 10 000 CZK for each individual failure or infringement."
12. In the second sentence of Article 54 (1), the words "Paragraph 48 (1), third sentence 'are replaced by the words" Paragraph 48 (7)' and the words "Fines up to a cumulative amount of 10 000 CZK in one calendar year 'are replaced by the words" Fines up to CZK 10 000 for each individual failure or infringement'.
13. In Article 54 (2), the words "Section 11 of the first sentence after the semicolon 'shall be inserted after the words" set out in'.
14. In Paragraph 94 (1), the words "in the event of a long-term adverse health situation 'shall be inserted after the words" start'.
15. in Article 104a, the words "on advances on premiums in contested cases and in cases provided for by a special law, 42)" shall be inserted after the words "in contentious cases."
16. in Paragraph 104c (1), the words "advances on premiums" shall be inserted in the first sentence after the words "Insurance premiums," and at the end, the words "overpayments on premiums and reductions on premiums" shall be added and the words "premiums" shall be inserted after the words "premiums" in the third sentence.
17.
"(2) Save as otherwise provided for in paragraph 1, general rules on administrative procedures shall apply to the details of the payment notice. 11)."
18. Paragraph 104c (3) and Paragraph 104f (2), second sentence shall be deleted.
19. in Article 104e, the word "insurance" is replaced by "referred to in Article 104a."
20. Paragraph 104g is renumbered as § 104h and the following § 104g is inserted after § 104f:
(1) The district social security administration may prescribe the amounts due in respect of insurance premiums and periodic penalty payments by means of a statement of arrears. The statement of arrears shall include:
(a) the designation of the organisation (small organisation) to which arrears are reported;
(b) the amount of arrears according to the status of the organisation's account (small organisation) at a given date, based on the information reported by the organisation (small organisation) and, where applicable, on the amounts prescribed by the payment account, on the periodic penalty payment calculated on the date on which the statement of arrears is drawn up and on the accessories which are the costs of recovering premiums after deduction of payments made;
(c) the date on which the amount of arrears was detected;
(d) an instruction on enforceability;
(e) an indication of the authority which issued the statement of arrears and the date of issue; the statement of arrears must be stamped and signed with the name, surname and capacity of the authorised person.
(2) The statement of arrears is enforceable on the date of service.
(3) The general rules on administrative procedures shall not apply to the issue of a statement of arrears. ';
21. In Paragraph 104h, in the first sentence of paragraph 1, the words "and enforceable arrears of arrears' shall be inserted after the words" and, in paragraph 2, the term shall be replaced by a semicolon at the end of paragraph 2 and the words "this shall apply mutatis mutandis to arrears of arrears. ';
22. In Article 108, the words "and for the management of social security premiums and the contribution to state employment policy 'are inserted after the word" security'.
In the case of compensation for the loss of earnings after the end of incapacity for work or disability (partial invalidity) due to the Labour Code or the Civil Code before 1 January 1993, which has been increased so far pursuant to Article X (3) of the Czech National Council Act No. 37 / 1993 Coll., on changes in sickness and social security and certain labour legislation, by 35%, since 1 July 1993, the compensation shall be treated as increasing by 20% instead.
The President of the Chamber of Deputies of Parliament is hereby authorised to declare in the Collection of Laws of the Czech Republic the full text of Act No. 100 / 1988 Coll., on Social Security, and the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to the State Employment Policy, as is apparent from the later regulations.
Efficacy
This Law shall take effect on 1 July 1993.
Uhde v. r.
Havel v. r.
Klaus v. r.
7) Sections 187 to 206 of the Labour Code.
13) Paragraph 7 (3) of Act No. 586 / 1992 Coll., on Income Taxes.
14) § 12 of Act No. 586 / 1992 Coll., as amended by Act No. 157 / 1993 Coll.
15) § 13 paragraphs 1 and 3 of the ČNR Act No. 586 / 1992 Coll.
26) Paragraph 2 (1) (b) of Decree of the Government of the Czech Republic No. 53 / 1992 Coll., on minimum wage.
27) Article 145c (1) of Act No. 100 / 1988 Coll., on Social Security, as amended by Act No. 160 / 1993 Coll.
28) Paragraph 48 (2) of Act No. 582 / 1991 Coll., as amended by Act No. 160 / 1993 Coll.
29) § 40 paragraphs 3 and 4 of the ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the ČNR Act No. 35 / 1993 Coll.
30) Act No. 100 / 1988 Coll., as amended by Act No. 37 / 1993 Coll.
31) For example, § 125 (7) of the Labour Code, § 8 (2) of the Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, § 24a (1) of the Decree of the Government of the Government of the CSSR No. 223 / 1988 Coll., implementing the Labour Code, as amended by Government Decree No. 13 / 1991 Coll., § 7 (4) of the Decree of the Federal Ministry of Labour and Social Affairs No. 19 / 1991 Coll., on the employment and material security of workers in mining for a long period of ineligible for work.
32) Paragraph 5 (1) (d) of the Decree of the Ministry of Labour and Social Affairs of the Czech Republic No. 22 / 1991 Coll., laying down the details of the establishment of socially efficient jobs and the creation of community service.
33) § 2 (3) and § 8 of the Order of the Central Council of Trade Unions and Federal Ministry of Finance No. 172 / 1973 Coll., on releasing workers from employment to serve in the Revolutionary Trade Union Movement.
35) Act No. 531 / 1990 Coll., on Territorial Financial Authorities.
36) Paragraph 24 (4) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees.
37) § 40 paragraphs 3 and 4 of the ČNR Act No. 337 / 1992 Coll., as amended by the ČNR Act No. 35 / 1993 Coll.
38) Article 145c (1) of Act No. 100 / 1988 Coll., as amended by Act No. 160 / 1993 Coll.
39) Article 145c (3) of Act No. 100 / 1988 Coll., as amended by Act No. 160 / 1993 Coll.
40) Sections 145c (2) and 145d (1) (d) of Act No. 100 / 1988 Coll., as amended by Act No. 160 / 1993 Coll.
41) § 13 of Act No. 455 / 1991 Coll., on Business Business (Trade Act).
42) Paragraph 14 (4) of Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll.
41) Paragraph 48 (2) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 160 / 1993 Coll.
42) § 7 (3) of ČNR Act No. 586 / 1992 Coll. on Income Taxes.
43) § 2 (1) (b) of Decree of the Government of the Czech Republic No. 53 / 1992 Coll., on minimum wage.
44) For example, § 58 (2) of Act No. 455 / 1991 Coll., on Business Enterprise (Trade Act), § 7 of the Act No. 128 / 1990 Coll., § 9 of the Act No. 209 / 1990 Coll.
46) § 14a (6) of Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll.
47) Paragraph 15 (1) of Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll.
1) Act No. 389 / 1990 Coll., on taxes on income of the population, as amended by Act No. 578 / 1991 Coll. Act No. 36 / 1965 Coll., on Income Tax from Literary and Artistic Activities, as amended by Act No. 160 / 1968 Coll. and Act No. 578 / 1991 Coll.
2) § 7 (2) of Act No. 389 / 1990 Coll.
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Regulation Information
| Citation | Act No. 160 / 1993 Coll., amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., and certain other laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.06.1993 |
|---|---|
| Effective from | 01.07.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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