Decree of the Ministry of Labour and Social Affairs No. 161 / 1998 Coll.
Decree of the Ministry of Labour and Social Affairs on the remission of periodic penalty payments by social security administrations
Valid
Order
Effective from 13.07.1998
Text versions:
01.01.2008
13.07.1998
161
DECLARATION
Ministry of Labour and Social Affairs
of 19 June 1998
on the remission of periodic penalty payments by social security administrations
According to Section 104ch (2) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 241 / 1994 Coll.:
(1) The district social security administration may, for the purpose of eliminating hardness, waive all or part of the periodic penalty payments under the Social Security Insurance Act and the contribution to the state policy of employment (1) (hereinafter referred to as "periodic penalty payments"), provided that the amount of the pension does not exceed CZK 200 000 and that the conditions laid down in the directly applicable provisions of the European Communities for the grant of de minimis public aid are met).
(2) The Czech Social Security Administration may, by reason of the removal of hardness, waive penalty payments in whole or in part if the amount exceeds CZK 200 000 but does not exceed CZK 1 000 000 and if the conditions laid down in the directly applicable provisions of the European Communities for the granting of public aid to de minimis1a are fulfilled).
(3) The amount of periodic penalty payments shall be determined for the purposes of paragraphs 1 and 2:
(a) the amount of the periodic penalty payment due, determined on the date on which the social security administration received the application for remission of the periodic penalty payment (hereinafter referred to as the application); the amount of the penalty payment due shall be fixed in this way even if the application has been received by the social security administration which is not responsible for its remission,
(b) the amount of the periodic penalty payments referred to in the application if the application concerns only a periodic penalty payment already paid;
(c) the amount of periodic penalty payments determined in accordance with (a) or (b), whichever is the higher, where the application concerns simultaneously the periodic penalty payments referred to in (a) and (b).
(1) The condition for waiving periodic penalty payments is that:
(a) the payer has paid social security contributions and a contribution to national employment policy (hereinafter referred to as "insurance") due until the date of the decision of the relevant social security administration to waive the periodic penalty payments; This condition shall be deemed to be fulfilled if the sum of premiums and periodic penalty payments paid by the payer to that date is at least the sum of premiums to be paid by that date,
(b) no application for insolvency proceedings is made against the policyholder; and
(c) the premium payer has not entered into liquidation.
(2) A penalty on the insurance debt which arose only after the date on which the social security administration (Paragraph 1 (3) (a)) received the application cannot be waived on the basis of that request.
(1) The waivers provided for in Article 1 shall be decided upon on the basis of a written application by the premium payer.
(2) The application is always submitted to the district social security administration.
(3) The local jurisdiction of the district social security administration to accept the application referred to in paragraph 2 and to decide on the application referred to in Article 1 (1) shall be determined by analogy with the local jurisdiction of that administration in the proceedings concerning insurance premiums. 2)
(4) The periodic penalty payment shall be remitted on the date of the decision of the social security administration to waive the periodic penalty payment.
The proceedings for the remission of periodic penalty payments initiated before the date of application of this Order shall be completed by the Social Security Administration, if it is responsible under this Order.
They shall be deleted:
1. Decree No. 247 / 1994 Coll., which empowers the Czech Social Security Administration and the Regional Social Security Administration to transfer periodic penalty payments under the Social Security Insurance Act and the contribution to the State Employment Policy,
2. Decree No. 180 / 1997 Coll., amending and supplementing Decree No. 247 / 1994 of the Ministry of Labour and Social Affairs, which empowers the Czech Social Security Administration and the Regional Social Security Administration to pass the periodic penalty payments under the Social Security Insurance Act and the contribution to state employment policy.
This decree shall take effect on the day of its publication.
Minister:
PhDr. Volák v. r.
1) Article 20 of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 241 / 1994 Coll., Act No. 160 / 1995 Coll. and Act No. 306 / 1997 Coll.
(1a) Commission Regulation (EC) No 1998 / 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid, ÚV L 379, 28.12.2006. Commission Regulation (EC) No 1860 / 2004 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the agricultural and fisheries sectors, OJ L 325, 28.10.2004. Commission Regulation (EC) No 875 / 2007 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the fisheries sector and amending Regulation (EC) No 1860 / 2004, ÚV L 193, 25.7.2007.
2) Sections 104b and 119 of Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended by Act No. 590 / 1992 Coll. and Act No. 241 / 1994 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Labour and Social Affairs No. 161 / 1998 Coll., on the remission of periodic penalty payments by social security services |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.07.1998 |
|---|---|
| Effective from | 13.07.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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