Act No. 200 / 2017 Coll.

Act amending Act No. 117 / 1995 Coll., on State Social Support, as amended, and other related laws

Valid Effective from 01.01.2018
200
THE LAW
of 8 June 2017
amending Act No. 117 / 1995 Coll., on State Social Support, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the State Social Support Act
Čl. I
Act No. 1 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 46 / 2004, Act No. 54 / 2004, Act No. 5 / 2004, Act No. 31 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004 Coll.
1. in Article 5 (1) (a) (2), "7" is replaced by "5."
2. in Paragraph 5 (1) (b) (2):
'2. Service facilities and housing allowances for professional soldiers and service entitlements for members of the Security Corps under special legislation3c) ';
3. In Article 5 (2), in the sentence, the third words "in that calendar year, if the income for the calendar year is determined, or" and the words "if the income for the calendar quarter is determined," shall be deleted.
4. In Article 5 (2), in the sentence, the last word "fourth 'is replaced by" third'.
5. Paragraph 5 (3) is deleted.
Paragraphs 4 to 9 shall be renumbered paragraphs 3 to 8.
6. Paragraph 5 (3) to (6), including footnote 71, reads as follows:
"(3) If the relevant income for the relevant period is ascertained, the revenue referred to in
(a) in paragraph 1 (a) (1) and paragraph 1 (b) (5), (7) to (10) in the calendar quarter in which they were entered in the accounts;
(b) in paragraph 1 (a) (3) and (4) and paragraph 1 (b), points 1 to 4 and 6, paragraph 1 (c) and paragraph 1 (d), (f) to (i) in the calendar quarter in which they were paid.
(4) Where a person, according to his declaration, carries out a self-employed activity during the relevant period, he shall be counted as income from that activity in the relevant income for each month.
(a) one twelfth of the income shown in the return for the calendar year immediately preceding the calendar year in which the beginning of the period from 1 July to 30 June of the following calendar year, irrespective of how many months a person has been engaged in a self-employed activity in the tax period and whether that activity has been carried out as principal or ancillary activity in the tax period; or
(b) one twelfth of the income, if the income subject to income tax is fixed at a flat-rate amount for which a flat-rate amount has been fixed, unless otherwise specified.
(5) Where a person, according to his declaration in the relevant period, carries out a self-employed activity as a principal activity (71), he shall, however, be counted as income from that activity in the relevant income at least 50% of the average monthly wage in the national economy.
(6) Where a person, according to his declaration, carries out a self-employed activity in the relevant period but has not carried out a self-employed activity in the previous tax period, he shall be counted as income from that activity in the relevant income:
(a) for each month in which she was self-employed as a principal activity, an amount equivalent to 25% of the average monthly wage in the national economy; or
(b) for each month in which she was self-employed as a secondary activity, the amount to be indicated in her income statement.
71) Paragraph 9 (9) of Act No. 155 / 1995 Coll., on Pension Insurance, as amended. '
7. In Article 5, the following paragraph 7 is inserted after paragraph 6:
"(7) The amount of the average monthly salary shall be collected for the calendar year preceding the period from 1 July to 30 June of the following calendar year and declared by the Ministry of Labour and Social Affairs in the Collection of Laws by communication according to the average wage in the national economy declared by the Czech Statistical Office, with this amount rounded down to the whole hundred crowns."
Paragraphs 7 and 8 shall be renumbered paragraphs 8 and 9.
8. in Article 5 (8) (b), "6" is replaced by "5."
9. Paragraph 5 (9) reads as follows:
"(9) Foreign income similar to that referred to in paragraph 1 shall be credited to the relevant period in which it was paid. If the income referred to in paragraph 1 is paid in a foreign currency, it shall be converted into the Czech currency according to the relevant rate declared by the Czech National Bank31) in force on the first day of the relevant period for which the relevant income is collected, unless otherwise specified. For the conversion of currencies according to the second sentence for which the Czech National Bank does not declare the relevant exchange rate, the exchange rate usually used by banks in the Czech Republic on the first day of the relevant period for which the relevant income is collected shall be used. If income paid in foreign currency is subject to income tax under the Income Tax Act (3), it shall be converted into Czech currency in the manner applicable to income tax. '
10.
„§ 6
The operative period for which the operative income is collected shall be:
(a) in the case of housing allowance and child allowance, the calendar quarter preceding the calendar quarter to which the entitlement to payment of the benefit is demonstrated and, where appropriate, the entitlement to the benefit applies;
(b) for the calendar quarter preceding the calendar quarter in which the child (s) was born. ';
11. in Article 7 (3) (a), the word "education" is replaced by the word "care."
12. footnote 7 is deleted, including the footnote reference.
13. footnote 7a:
"7a) § 907 of the Civil Code. '.
14. in Article 12 (1) (a), the words "members of the security corps and professional soldiers" shall be added at the end of the text of point 1;
15. in Article 12 (1), at the end of the text referred to in point (c), the words "the exceptions referred to in points (a) (1) and (2) shall apply mutatis mutandis."
16. Footnote 10:
"10) Act No. 561 / 2004 Coll., on pre-school, primary, secondary, higher vocational and other education (Education Act), as amended. Act No. 111 / 1998 Coll., on higher education institutions and amending and supplementing other laws (Act on higher education), as amended. '
17. in Paragraph 17, "2,40" is replaced by "2,70."
18.
„§ 18
Amount of child allowance
(1) The amount of the child allowance shall be for a calendar month if it is an uninsured child of the age of:
(a) up to 6 years 500 CZK,
b) from 6 to 15 years 610 CZK,
c) from 15 to 26 years 700 CZK.
(2) If one of the persons jointly assessed has income in each calendar month of the relevant period
(a) in accordance with Article 5 (1) (a) (1), at least the amount of the life minima of the individual (8);
(b) pursuant to Article 5 (1) (a) (2),
(c) sickness insurance benefits,
(d) pension benefits;
(e) unemployment and retraining aid (4);
(f) an allowance for the care of a person under the age of 18; or
(g) a parental allowance, provided that it is provided after the exhaustion of the maternity allowance;
it belongs to a child who is not provided with an allowance for a child in an increased capacity.
(3) The amount of the allowance per child in an increased area shall be for a calendar month, if it is an uninsured child of age
(a) up to 6 years 800 CZK,
b) from 6 to 15 years 910 CZK,
(c) 15 to 26 years of age CZK 1,000. "
19. in Paragraph 25 (1) (a), the words "and the cost of the performance provided with the use of the flat, if these costs are not included in the rent," shall be deleted.
20. Paragraph 25 (1) (c) reads as follows:
"(c) for the apartments referred to in points (a) and (b), the cost of gas, electricity and performance provided with the use of an apartment, which means the cost of the supply of heat (district heating) and the centralised supply of hot water, the supply of water from water and water supply plants and the removal of waste water, the operation of elevators, the lighting of common spaces in the house, the cleaning of common spaces in the house, the removal of waste and the fitting of a common television and radio antenna and the removal of municipal waste, where applicable the cost of solid fuels; the cost of solid fuels shall be accounted for by the amounts per calendar month. ';
21. In Paragraph 25, the following paragraph 2 is inserted after paragraph 1:
"(2) Housing costs shall be broken down into the various items referred to in paragraph 1 for entitlement and the amount of the housing allowance, the cost of the performance provided with the use of the flat being demonstrated by a detailed breakdown of the various services. The costs paid for the advance payment shall be settled during the regular settlement period. The accounting period shall not exceed 12 months. ';
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
22. In Paragraph 30, the sentence "In case the youngest child in the family is 2 or more children born at the same time (hereinafter referred to as" multiples "), the parent shall be entitled to 1.5 times the amount of CZK 220 000."
23. In Article 30 (2), the words "paragraphs 3 and 4 'shall be deleted and the words" (hereinafter referred to as the daily assessment basis') shall be added at the end of the text of the paragraph.
24. in Article 30 (3) and (4):
"(3) The parent chooses the amount of the parental contribution to the amount
(a) not exceeding CZK 7,600 per month,
(b) more than CZK 7,600 per month if at least one parent in the family can be established at the date of birth of the youngest child in the family 70% of the daily assessment basis in excess of CZK 7,600, with the choice of the amount of the parental contribution not exceeding 70% of the daily assessment base per month. Where, for each parent, a daily assessment basis can be established at the date of birth of the child, the amount of the parental contribution shall be based on the daily assessment basis which is higher; or
(c) 1,5 times the amounts referred to in (a) or (b) in the case of multi-stroke care, up to a maximum of 1,5 times 70% of the daily assessment base per month.
(4) Where there is a change in the family of persons assessed as parents for the determination of the level of the parental contribution and in connection with that change in the daily assessment basis, the parental contribution shall be determined in accordance with the newly met conditions, starting from the calendar month following the month in which the change in the conditions took place. ';
25. in Article 30, paragraphs 5 and 6 are deleted;
Paragraphs 7 and 8 shall become paragraphs 5 and 6.
26. In Article 30 (5), the words "or to amend in accordance with paragraph 5 'are deleted.
27th Paragraph 30 (6) reads:
"(6) If, after deduction of the sum of the amount of the parental contribution due for the current calendar month and of all the amounts of the parental contribution already paid for the preceding period, the sum of the total amount of CZK 220 000 would be less than the amount due for the current calendar month, the remaining amount of the parental contribution shall be paid together with the amount due for the current calendar month. '
28. In Article 30, the following paragraph 7 is added:
"(7) If a parent has received a benefit similar to that of a parent in another State on the youngest child in the family, the amount paid for the same child by another State shall be deducted from the total amount of CZK 220 000."
29. In Paragraph 30a, the following paragraph 3 is added:
"(3) If a child is assigned to foster care by a decision of the court for a transitional period of 37), there is no entitlement to a parental allowance. '
30. in Article 30b (1), the words "with the exception of foster care for a transitional period of 37" shall be added at the end of the text in point (c).
31. in Article 30b (2), the words "or 4" shall be deleted;
32. The following Section 30c is inserted after Section 30b:
„§ 30c
(1) Where a parent ceases to care for one or more children from multiple cycles, the entitlement to the parental allowance and its total amount shall be reassessed. In order to re-establish the entitlement and, where applicable, the rights to and the amount of the parental allowance, the amount of the parental allowance still paid shall be deducted. The reassessment of the entitlement to the parental allowance and the total amount thereof shall also take place where the parent starts caring for 2 or more children from multiples, even in this case the amount of the newly established entitlement to the parental allowance is deducted from the amount of the parental allowance still paid for all those children.
(2) Should the reassessment of entitlement to the parental allowance referred to in paragraph 1 reveal that the total amount of the parental allowance has already been exhausted because of the division or merger of the multiples, this situation shall not be considered to be a levy surplus. ';
33.Paragraph 31 (2) reads as follows:
"(2) For the purposes of the parental contribution, the parent shall also mean the person who has taken the child into permanent care replacing the parent's care. A child who has been taken into custody by a decision of the competent authority, with the exception of the transfer of a child to a foster home for a transitional period of 37), a child whose parent has died, and a child of a spouse or partner31a) shall be considered as being taken into permanent care of the parent. Where a minor is a parent of a child who is entitled to a parental contribution, a parental contribution may be granted only if the court has not decided to suspend the performance of the duties and rights of childcare with a minor parent. Where the parent of a child entitled to a parental allowance is a person with whom the court has decided to restrict his or her incapacity to exercise parental responsibility, he or she shall be entitled to a parental allowance only if the court with that parent has decided to maintain the performance of the duties and rights of childcare. '
34. In Paragraph 50, the sentence "The condition of the written consent of the parent who did not claim the parental allowance is not required for entitlement to the parental allowance 'is inserted after the first sentence and in the last sentence the word" the second' is replaced by "the third '.
35. in Paragraph 51 (1):
"(1) The amount of the relevant revenue shall be shown for entitlement to the child allowance. Where the child allowance is paid on the last day of the calendar quarter, its payment shall be made in the immediately following calendar quarter only if, by the end of the first calendar month of the following calendar quarter, the amount of the relevant revenue for the relevant period is proved. In the absence of proof of income by that time, the payment of the child allowance shall be stopped from the payment due for the calendar month by which the amount of income must be shown. If the relevant income is not shown by the end of the calendar quarter for which the child allowance should be paid, entitlement to the benefit shall cease. ';
36. In Paragraph 51, the following paragraph 2 is inserted after paragraph 1:
"(2) In addition to the amount of the applicable income, the type of income referred to in Paragraph 18 (2) which gives rise to an increase in the amount of the child allowance shall be shown for entitlement to payment of the child allowance in an increased amount. Where the child's allowance is paid at an increased rate on the last day of the calendar quarter, the payment shall be made in the immediately following calendar quarter only if, by the end of the first calendar month of the following calendar quarter at the latest, the amount and type of revenue in question for the relevant period is shown. In the absence of proof by that time of the type of revenue in question, a child allowance shall be paid in accordance with Paragraph 18 (1). If, by that date, neither the amount of the relevant revenue is shown, the second and third sentences of paragraph 1 shall be followed. ';
Paragraphs 2 to 5 shall be renumbered paragraphs 3 to 6.
37. In Paragraph 51, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) Where entitlement to a child allowance is maintained for the fourth quarter of a calendar year, the payment of the benefit shall be subject only if the duration of the child's insecurity condition is demonstrated for entitlement to that benefit. If the child's insecurity is not demonstrated by 31 October of a given calendar year, the payment of the child allowance shall be stopped from the payment due for the calendar month by which the child's insecurity must be demonstrated. If the child's insecurity is not demonstrated by the end of this fourth calendar quarter, entitlement to the child's allowance shall cease.
(4) Where entitlement to payment of a child allowance is demonstrated for the period for which payment of that benefit was not due under the above paragraphs, the child allowance shall be paid back for the period during which the benefit was not paid. Where entitlement to an allowance for a child is demonstrated during the period after the cessation of entitlement to that benefit under the above paragraphs, entitlement to the allowance for a child shall be renewed for the entire period under which the conditions for entitlement have been fulfilled. In retrospect, the child allowance may be granted in accordance with the first and second sentences for the maximum period laid down in the first sentence of Paragraph 54 (2). '
Paragraphs 3 to 6 shall be renumbered paragraphs 5 to 8.
38. in Article 54a, paragraph 2 is deleted;
Paragraphs 3 to 5 shall be renumbered paragraphs 2 to 4.
39. In Article 64 (7), the words "for the third calendar quarter of the year" shall be inserted after the word "income."
40. In Paragraph 67, the sentence "The procedure for amending the amount of the benefit and the procedure for ceasing its payment shall not be added at the end of paragraph 2 in the case of payment of the remaining amount of the parental allowance in accordance with Paragraph 30 (6); a notification shall be issued. ';
41. In Paragraph 67, the sentence "If an elderly entitled person is prevented from acting independently, a member of the household whose entitlement to represent that person has been approved by the Court may represent him in the benefit proceedings at the end of paragraph 4."
Footnote 72 reads as follows:
"72) § 49 to 54 of the Civil Code. '.
42. in Paragraph 68 (1) (c), point 4 shall be deleted;
Point 5 is renumbered point 4.
43. Paragraph 68 (2) reads as follows:
"(2) The relevant revenue in the relevant period shall be shown by means of a document showing:
(a) a certificate, if any, for the revenue referred to in:
1. in Article 5 (1) (a) (1), (2) and (4) and (c), (d) and (h),
2. in § 5 (1) (b) (2) to (10),
3. in Article 5 (1) (e), where income is similar to that referred to in point 1 and can be demonstrated by confirmation,
(b) a statement of the amount of revenue, if any, for other revenue. ';
44. Paragraph 68 (3) is deleted.
Paragraphs 4 to 6 shall become paragraphs 3 to 5.
45. in Article 68 (3), the words "and in paragraph 3 (b)" shall be deleted;
46. in Article 69 (1) (c), the words "Article 30 (6)" shall be inserted after the words "not for the case referred to in";
47. in Paragraph 69 (1) (g), the words "and 30a" shall be deleted;
48. in Paragraph 70 (2):
"(2) Any objection to the procedure referred to in paragraph 1 may be raised within 30 days of the date of payment:
(a) the first instalment of the benefit after it has been granted or from the date of payment of the benefit;
(b) the first instalment of the parental contribution after a change in its amount; or
(c) the remaining amounts of the parental allowance, together with the amount due for the preceding calendar month in accordance with Paragraph 30 (6). ';
49. In Paragraph 70, the following paragraph 5 is added:
"(5) In order to increase or reduce the child allowance, the Regional Branch of the Labour Office shall, on the basis of the information obtained, only carry out an alert which it shall enter in the file. This procedure may be objected to, mutatis mutandis applicable to the submission of which paragraphs 2 and 3 shall apply. ';
Čl. II
Transitional provisions
1. In accordance with Act No. 117 / 1995 Coll., as effective as of 1 October 2017, the child allowance due for the month of October 2017 is first processed.
2. The child allowance due for the months preceding 1 October 2017 shall be granted in accordance with Act No. 117 / 1995 Coll., as effective before 1 October 2017, even if the child allowance procedure started after that date or was not definitively completed by that date.
3. The Office of Labour of the Czech Republic - Regional branch and branch for the capital city of Prague will adjust the amounts of the child allowance in increased measure according to § 18 of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, without request. An alert on the file shall be made on the change in the amount of the child allowance.
4. In determining the entitlement to the parental allowance and its amount pursuant to § 30 (1) of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, the amount of parental allowance paid in the care of several children born at the same time before the date of entry into force of this Act shall be taken into account. If the entitlement to the parental allowance has already expired due to the exhaustion of CZK 220 000 and the parent continues to care for at least 2 children born at the same time under 4 years of age, he shall be entitled to a parental allowance of CZK 110 000 from 1 January 2018. The entitlement to the parental allowance and the increase in the current amount shall be granted on request.
5. The increase in the amount of the child's allowance in accordance with Article 18 of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, is for the first time from the instalment due for the calendar month in which the Act becomes effective.
6. The Office of Labour of the Czech Republic - Regional Branch and Branch for the City of Prague will deliver to the recipients an allowance for the child no later than the date of receipt of the payment of the child allowance at an increased rate for the calendar month in which this Act becomes effective, a written communication on the amendment of the amount of the child allowance; This communication shall not be delivered to its own hands.
7. Parental allowance granted to a foster parent for a transitional period pursuant to Act No. 117 / 1995 Coll., as effective before the date of entry into force of this Act, shall be paid for the last calendar month preceding the date of entry into force of this Act.
8. In determining the entitlement to and the amount of the parental allowance under Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, the amount of parental allowance paid to the foster parent for a transitional period shall not be taken into account for the period prior to the date of entry into force of this Act.

ČÁST DRUHÁ

Amendment of the Income Tax Act
Čl. III
In Article 35c (1) of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 669 / 2004 Coll., Act No. 545 / 2005 Coll., Act No. 261 / 2007 Coll., Act No. 326 / 2009 Coll., Act No. 370 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 500 / 2012 Coll., Legislative measure of the Senate No. 344 / 2013 Coll., Act No. 267 / 2014 Coll. and Act No. 125 / 2016 Coll., the amount "13 404 CZK 'is replaced by" 15 204 CZK'.
Čl. IV
Transitional provision
For taxes on income taxes for the tax period before the date of entry into force of this Act and for the tax period which began before the date of entry into force of this Act and the rights and obligations relating thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.

ČÁST TŘETÍ

Amendment to the Public Health Insurance Act
Čl. V
In Article 7 of Act No. 48 / 1997 Coll., on Public Health Insurance and on the amendment and addition of certain related laws, as amended by Act No. 242 / 1997 Coll., Act No. 127 / 1998 Coll., Act No. 155 / 2000 Coll., Act No. 198 / 2002 Coll., Act No. 150 / 2002 Coll., Act No. 222 / 2003 Coll., Act No. 350 / 2005 Coll., Act No. 47 / 2006 Coll., Act No. 109 / 2006 Coll., Act No. 112 / 2006 Coll., Act No. 165 / 2006 Coll., Act No. 349 / 2011 Coll., Act No. 458 / 2007 Coll., Act No. 129 / 2008 Coll., Act No. 306 / 2008 Coll., Act No. 306 / 2008 Coll., Act No. 298 / 2011 Coll.
"(r) persons over 26 years of age first to study in a doctoral study programme carried out by a university in the Czech Republic at a standard time in the presentation form of a study, provided that they are not employed or self-employed under § 5; for the purposes of this point, the calendar month in which the person completed that study shall also be considered as the period of study."

ČÁST ČTVRTÁ

Amendment of the Higher Education Act
Čl. VI
In Article 91 (3) of Act No. 111 / 1998 Coll., on Higher Education and amending and supplementing other laws, as amended by Act No. 552 / 2005 Coll., Act No. 161 / 2006 Coll., Act No. 165 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 110 / 2009 Coll. and Act No. 137 / 2016 Coll., the words "calendar year indicated in the certificate 'are replaced by the words" third calendar quarter of the year' and the words "year for which 'are replaced by the words" quarter for which. "

ČÁST PÁTÁ

Amendment to the Act on Social Protection for Children
Čl. VII
Act No. 250 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 518 / 2002 Coll., Act No. 222 / 2003 Coll., Act No. 52 / 2004 Coll., Act No. 315 / 2004 Coll., Act No. 134 / 2006 Coll., Act No. 165 / 2006 Coll., Act No. 176 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 131 / 2008 Coll., Act No. 125 / 2008 Coll.
1. in Article 47f (3) and (4):
"(3) The amount of the contribution to the child's needs shall be per calendar month
(a) CZK 4,950 for a child under the age of 6,

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Regulation Information

CitationAct No. 200 / 2017 Coll., amending Act No. 117 / 1995 Coll., on State Social Support, as amended, and other related laws
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation12.07.2017
Effective from01.01.2018
Effective until-
Status Valid
The regulation text is for informational purposes only.
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