Act No. 181 / 2023 Coll.
Law on the extraordinary remission of periodic penalty payments on social security premiums and contributions to state employment policy and execution costs
Valid
Law
Effective from 01.07.2023
Text versions:
01.07.2023
23.06.2023
181
THE LAW
of 31 May 2023
on the exceptional remission of periodic penalty payments on social security premiums and contributions to state employment policy and execution costs
Parliament has decided on this law of the Czech Republic:
Subject matter
(1) This law regulates extraordinary demise by forgiveness
(a) premiums periodic penalty payments; and
(b) the execution costs in accordance with the tax rules relating to the execution of insurance premiums administered by the district social security administrations (hereinafter referred to as "the execution costs").
(2) For the purposes of this Act, insurance shall mean social security contributions and contributions to state employment policy.
(3) This law shall not apply to insurance premiums, periodic penalty payments and execution costs recovered through a judicial executor.
General provisions
(1) The exceptional termination of the penalty payments on insurance premiums and execution costs shall be subject to the Social Security Insurance and Contribution Act (hereinafter referred to as "the Insurance Act ') and the Social Security Organisation and Implementation Act, unless otherwise provided for by that Act.
(2) The local jurisdiction of the district social security administration under this law shall be determined as the local jurisdiction of the district social security administration in insurance proceedings under the Law on the organisation and implementation of social security (hereinafter referred to as the "competent district social security administration ').
(3) The period shall be 1 July 2023 to 30 November 2023.
(4) The operative date is 30 September 2022.
Debt premiums
(1) Debt premiums for the purposes of this Act means premiums outstanding within a specified period, which is registered by the competent district social security administration at the relevant date.
(2) The amount corresponding to
(a) the likely amount of premiums under Section 22b of the Insurance Act which has not been paid up to the date preceding the date on which an overview was submitted pursuant to Section 9 (2) of the Insurance Act, if it is about the employer; or
(b) the likely amount of pension insurance premiums and the contribution to the State Employment Policy under Section 22b of the Insurance Act, which has not been paid until the date preceding the date on which the summary was submitted pursuant to Section 15 (1) of the Insurance Act, if it is a self-employed person.
(3) As from the date of submission of the summary referred to in paragraph 2, the premiums referred to in the inventory shall be deemed to have been due on the relevant date.
(4) In the case of a self-employed person, there is no outstanding advance on pension insurance and a contribution to the state employment policy for the calendar months of the calendar year 2022 and sickness insurance premiums not paid.
Subject of extraordinary extinction by forgiveness
The object of extraordinary extinction is forgiveness.
(a) periodic penalty payments on premiums due;
(b) periodic penalty payments registered by the competent district social security administration at the relevant date, if the insurance premium which would have been paid to the insured person in the event of non-payment was paid at the latest on the relevant date;
(c) the amount of the execution costs which have been determined by the execution order issued at the latest on the relevant date.
Exceptional termination of penalty payments on insurance premiums and execution costs by remission
(1) The obligation on the payer of insurance premiums or the former payer of insurance premiums (hereinafter referred to as the debtor) to pay unpaid periodic penalty payments on insurance premiums or unpaid enforceable costs pursuant to Article 4 shall cease to apply on the date of entry into force of this Law if the debtor has paid
(a) the premiums which would have been due in the event of non-payment, at the latest on the relevant date, if the periodic penalty payments and the recovery costs referred to in Article 4 (b) and (c) have been made; or
(b) the premiums due before the beginning of the relevant period, if they relate to periodic penalty payments on premiums due and the execution costs referred to in Article 4 (a) and (c).
(2) The obligation of the debtor to pay unpaid periodic penalty payments on premiums due or unpaid execution costs pursuant to Article 4 shall continue to apply if the debtor has notified the competent district social security authorities, within the relevant period, that the premiums due will be paid:
(a) by the end of the relevant period and by the end of the relevant period, he has paid the premiums due, if the penalty payment on the premiums due and the recovery costs referred to in Article 4 (a) and (c) is paid; or
(b) in instalments and paid such premiums due in instalments under the conditions laid down in Article 6.
(3) Payment made during the relevant period, which is designated by the debtor as payment for the premiums due under paragraph 2 (a), shall be used in determining the order of payment of the premiums due in accordance with the notice of payment of the premiums due by the end of the relevant period.
(4) The notification referred to in paragraph 2 shall be made through the electronic application of the social security body referred to in Article 123e (1) (b) of the Act on the organisation and implementation of social security (hereinafter referred to as the "electronic application ').
(5) The competent district social security administration shall immediately inform the debtor, by electronic application, of the amount of the premiums due pursuant to Article 3 and of the periodic penalty payments on insurance and recovery costs pursuant to Article 4, after the notification referred to in paragraph 2 has been submitted, and shall inform the debtor of the possibility of objecting pursuant to Article 7.
Payment of premiums due in instalments and consequences of non-payment
(1) Payment of premiums due is divided into instalments on the basis of a notification by the debtor of the distribution of the premiums due in instalments where:
(a) the notification is made during the relevant period by electronic application;
(b) on the date on which this notification is submitted, it is not a premium due which is permitted to be paid in instalments under Section 20a of the Insurance Act; and
c) on the date on which this notification is submitted, the premium due is higher than 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 of the notification by the debtor 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) Payment of the premiums due under paragraph 1, which exceeds CZK 50,000, is divided into 60 successive monthly instalments.
(5) The maturity of the first instalment shall be no later than 31 December 2023. 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) After the notification referred to in paragraph 1, the competent district social security administration shall immediately inform the debtor by electronic application of the amount of the individual instalments, their maturity, their payment arrangements and payment data.
(8) The non-payment of a payment of a specified amount or within a specified period shall cease to be the possibility of paying the premiums due in instalments and of periodic penalty payments on the premiums due and the execution costs shall not cease to be waived under this law. The relevant district social security administration shall inform the debtor by electronic means.
(9) If, on the date of the notification referred to in paragraph 1, the insurance claims due are enforced under the tax rules and the conditions laid down in paragraph 1 are met, the competent district social security administration shall postpone the execution. If the competent district social security administration defers the execution of deductions from wages or other income, the payee shall carry out deductions and the amounts deducted shall be included in the instalments referred to in Article 6 (1) to (8).
(1) If it is not possible to comply with the notification provided for in Article 5 (2) and Article 6 (1), the relevant district social security administration shall communicate this fact to the debtor by electronic means, stating the reasons for which this cannot be done.
(2) If the debtor does not agree with the content of the notification referred to in paragraph 1, he shall have the right to object to that communication. The district social security administration will inform the debtor through electronic application. Paragraphs 104g (1) (e) and 104g (3) and (4) of the Act on the organisation and implementation of social security in respect of objections shall apply mutatis mutandis.
Common provisions
The debtor may verify the current amount of premiums due, periodic penalty payments on premiums due and execution costs by electronic application.
If, within 1 month of the date of entry into force of this Act, the debtor fulfils its obligation to provide the relevant district social security administration with an overview in accordance with Article 9 (2) or Article 15 (1) of the Insurance Act for the period before 1 October 2022, the premiums due referred to in that summary shall be deemed to have been registered by the competent district social security administration on 30 September 2022.
Efficacy
This Act shall take effect on 1 July 2023.
z. Kovářová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 181 / 2023 Coll., on the extraordinary remission of periodic penalty payments on social security premiums and contributions to state employment policy and execution costs |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.06.2023 |
|---|---|
| Effective from | 01.07.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 377
Public Contracts 1
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