Act No. 213 / 2002 Coll.
Act amending Act No. 100 / 1988 Coll., on Social Security, as amended
Valid
Law
Effective from 01.07.2002
Text versions:
01.07.2002
27.05.2002
213
THE LAW
of 25 April 2002
amending Act No. 100 / 1988 Coll., on Social Security, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 100 / 1988 Coll., on Social Security, as amended by Act No. 110 / 1990 Coll., Act No. 180 / 1990 Coll., Act No. 1 / 1991 Coll., Act No. 46 / 1991 Coll., Act No. 306 / 1991 Coll., Act No. 350 / 1991 Coll., Act No. 29 / 1991 Coll., Act No. 578 / 1991 Coll., Act No. 582 / 1991 Coll., Act No. 235 / 1992 Coll., Act No. 155 / 1998 Coll., Act No. 160 / 1993 Coll., Act No. 118 / 1995 Coll., Act No. 155 / 1995 Coll.
(1) Paragraph 80, including footnotes 56) and 68) shall read as follows:
(1) The allowance for the care of a loved one or another (hereinafter referred to as "the allowance ') shall belong to a citizen who cares personally, all day long and properly for a loved one who is:
(a) predominantly or completely helpless;
(b) over 80 years of age and is partially powerless.
The allowance also belongs to a citizen who takes care of a person other than a loved one when living together in a household. 56)
(2) The beneficiary of a full invalidity pension, old-age pension, widower's or widower's pension (68) is not entitled to the allowance if the amount of his or her pension or, where appropriate, the coexistence of pensions exceeds that amount. Where the amount of his pension or, where applicable, the coexistence of pensions is lower than the amount of the allowance, that citizen shall be entitled to the difference between the amount of his pension and the amount of the allowance referred to in Paragraph 84.
56) § 115 of the Civil Code.
68) Sections 28 to 32, 38 to 40, 49 and 50 of Act No. 155 / 1995 Coll., as amended. '
2. In Paragraph 81, the current text becomes paragraph 1 and paragraph 2 is added, including footnote 69):
"(2) The grant of this allowance shall cease to qualify for the parental contribution and the remuneration of a foster child under the State Social Support Act. 69)
69) Sections 30 to 32 and 40 of Act No. 117 / 1995 Coll., as amended. '
(3) Paragraph 82, including footnotes 70), 58) and 66) shall read as follows:
(1) The full day care condition is deemed to be fulfilled,
(a) where a child of pre-school age is placed in a nursery or nursery or similar establishment, where appropriate, for a period not exceeding four hours a day;
(b) if the child is placed at the preparatory stage of the auxiliary school (70) or equivalent, during school teaching and other school activities promoting comprehensive rehabilitation;
(c) for children carrying out compulsory education during school education and other school activities promoting comprehensive rehabilitation. For the purposes of this Act, attendance in the 10th grade of the special primary school, special school or auxiliary school shall also be considered as compulsory schooling,
(d) if the child is under 18 years of age and is preparing for a future occupation by studying in a secondary school or by training in a school or special school under a special law, 58) during the period of school education and other school activities promoting comprehensive rehabilitation;
(e) if there is a child under 18 years of age who is located in a childcare facility which has been exempt from compulsory education for a period not exceeding six hours a day;
(f) if a person over 18 years of age is predominantly or completely powerless to attend the corresponding facilities for a period not exceeding six hours a day;
(g) if a person over the age of 18 is predominantly or completely helpless, who is constantly preparing for a future occupation, 66) during the period of teaching and other activities promoting comprehensive rehabilitation;
(h) if a child under 18 years of age requires emergency care or a person over 18 is predominantly or completely helpless and is provided with services promoting comprehensive rehabilitation in the home environment, but not more than six hours a day.
(2) The full-time care condition shall also be deemed to be fulfilled if a citizen caring for a loved one or another has provided for the care of that person by another adult at the time
(a) processing of the necessary personal matters;
(b) the pursuit of the gainful activities referred to in Paragraph 83.
70) § 33 of Act No. 29 / 1984 Coll., on the System of Primary Schools, Secondary Schools and Higher Vocational Schools (Education Act), as amended.
58) Act No. 29 / 1984 Coll., as amended.
66) Sections 21 to 23 of Act No. 155 / 1995 Coll., as amended by Act No. 134 / 1997 Coll. '
4.
(1) Where a citizen who is in charge of the care of a close or other person is engaged in a gainful activity that constitutes a participation in sickness insurance (care), he shall be entitled to the payment of the allowance only if the income from such gainful activity does not exceed, in the calendar month following deduction of the income tax on natural persons, social security contributions and the contribution to the state employment policy and public health insurance premiums, 1,5 times the amount of the citizen's personal needs laid down by the Lifelong Minority Act. 55) The income referred to in the first sentence shall include sickness insurance (care) benefits from this activity in the calendar month in which they were entered in the accounts of the payer and shall not include compensation for unpaid leave.
(2) Where a citizen who is responsible for the care of a close or other person is engaged as a self-employed person,
(a) the advance payment shall be made in the calendar month in which, according to the citizen's communication, his income, including sickness insurance benefits recorded by his or her payer in that month, was less than 1,5 times the amount for the citizen's personal needs;
(b) entitlement to the payment of the contribution in the calendar month falling within the period of the calendar year following the decision to fix the tax shall be a lump sum in accordance with Article 7a of the Income Tax Act, in which the sum of one twelfth of the anticipated revenue is less than 1,5 times the amount of the citizen's personal needs, and the sickness insurance benefits recorded by their payer in that month in respect of the calendar year; the citizen is obliged to notify the payer of the contribution within eight days of the decision to fix the tax by a lump sum.
Revenue shall mean the income of a self-employed person after deduction of expenditure incurred to achieve, secure and maintain it, after deduction of the income tax on social security contributions and the contribution to the State's employment policy and public health insurance premiums, where the premiums and contributions have not been included in such expenditure, and after deduction of the income tax on such income.
(3) If the contribution for the self-employment of a citizen is paid in advance [paragraph 2 (a)], it shall be made in the calendar year following the end of the tax period in accordance with the Income Tax Act by re-assessing the entitlement to the payment of the contribution for each calendar month according to the amount of:
(a) the average monthly income earned in the course of a self-employed activity, determined as an average for the calendar months included in the return; or
(b) one twelfth of the forecast revenue, if it is the income for which a flat-rate tax has been fixed in the calendar year in accordance with Article 7a of the Income Tax Act, if it is the calendar months falling within the period prior to the decision to fix that flat-rate tax.
For the settlement of the advance payment, sickness insurance benefits shall be counted as income in the calendar months in which sickness insurance benefits have been booked by the payer. For the purpose of clearing the contribution, the citizen shall, by 30 June of the calendar year following the calendar year for which the tax return is submitted, submit a self-employment income certificate for the period for which the settlement is made. The accounting shall be carried out no later than 31 August of the calendar year following the calendar year for which the return is to be made.
(4) Where, in a calendar month, a citizen is involved in the activity referred to in paragraph 1 with the gainful activity referred to in paragraph 2, the payment of the allowance for that calendar month shall not be made.
(5) If, in a calendar month, a citizen cooperates with a gainful activity referred to in paragraph 1 or 2 with a pension pension payment, the allowance for that calendar month shall not apply. ';
5.
The citizen referred to in paragraphs 80 and 81 shall be entitled to a monthly cash allowance of 1.6 times the amount for personal needs if he is caring for one person or 2.75 times that amount, 55) if he is caring for two or more persons. '
TRANSITIONAL PROVISIONS
1. The contributions paid to date in amounts lower than those provided for in this Act shall be adjusted by the payer of the allowance without applying for a fixed amount from the instalment due for the following calendar month after the entry into force of this Act.
2. Entitlements arising before the entry into force of this Act on the grounds of care referred to in § 80 (1) (c) of Act No. 100 / 1988 Coll., on social security, as amended by Act No. 133 / 1997 Coll., shall remain maintained after the entry into force of this Act.
3. The accounting for the income of persons engaged in the activity referred to in Article I (4) (Article 83 (2) and (3)) to whom the contribution has been paid shall be made for the first time in 2002.
This Law shall take effect on 1 July 2002.
Klaus v. r.
Havel v. r.
v Rychetský v. r.
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Regulation Information
| Citation | Act No. 213 / 2002 Coll., amending Act No. 100 / 1988 Coll., on Social Security, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.05.2002 |
|---|---|
| Effective from | 01.07.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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