Act No. 216 / 2022 Coll.
Act amending Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and other related laws
Valid
Law
Effective from 01.02.2023
216
THE LAW
of 29 June 2022
amending Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Social Security Insurance Act and contribution to the State Employment Policy
Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No.
1. The following Sections 7a to 7c are inserted after Section 7, including the title above the title of Section 7a:
"Discount on insurance premiums
(1) The employer shall be entitled to a reduction in the insurance premiums per calendar month for the staff member in the employment or service relationship who:
(a) is over 55 years of age,
(b) care for a child under 10 years of age, of whom he is a parent, or who is under the care of the parent by decision of the competent authority; the decision of the competent authority is deemed to be the decision referred to in Section 7 (10) of the State Social Aid Act;
(c) care for a person who is less than 10 years old who is dependent on the assistance of another person in stage I (light dependence) or a person close to the person who is dependent on the assistance of another person in stage II (moderate dependence) or stage III (heavy dependence) or stage IV (total dependence); the person close is assessed in accordance with Section 24 (1) of the Pension Insurance Act,
(d) prepare for the future profession of study; the study is assessed in accordance with § 21 (1) (a), § 22 and 23 of the Pension Insurance Act,
(e) in the 12 calendar months preceding the calendar month for which the premium is applied, he has entered as a candidate for retraining under § 109 or 109a of the Employment Act;
(f) is a disabled person under Section 67 (2) of the Employment Act; or
(g) is under 21 years of age.
(2) The condition for entitlement to a reduction in insurance premiums shall be that the staff member referred to in paragraph 1 (a) to (f) shall be granted shorter working or service periods than those provided for in the weekly working or service hours, the extent of which shall be at least 8 hours and not more than 30 hours per week. If the staff member carries out more than one job with the same employer in employment or service relationship, the premium shall be paid on one job only; the limit of the number of hours referred to in the first sentence applies to all these jobs together.
(3) The discount on the employee's premiums does not apply if:
(a) the total of the staff member's assessment bases for all employment performed in employment or in service with the same employer per calendar month is more than 1,5 times the average wage;
(b) the sum of the assessment bases of the staff member from all employment in the employment or employment relationship of the same employer, amounting to 1 hour of the total hours worked of all such employment in a calendar month, shall be greater than 1,15% of the average wage;
(c) the period worked in the employment or service relationship of the employee from all employment to the same employer, including periods considered to be the work or service, shall exceed 138 hours for the same employer in a calendar month; where the staff member has taken up employment during the calendar month, this limit shall be adjusted in proportion to the number of calendar days of employment in the calendar month and the number of calendar days in the calendar month, with the result rounded up to the nearest hour;
(d) the employee referred to in paragraph 1 (f) is in employment with an employer recognised as being an employer in a protected labour market under Paragraph 78 of the Employment Act, if the insurance premium would be applied by that employer; or
(e) the staff member shall be given a monthly overview of the cost of compensation for the staff members' salaries for claiming payment of the allowance at the time of partial work under Section 120e (5) of the Employment Act.
(4) A premium may be granted per calendar month for the same employee to only one employer.
(5) The discount on the employee's premiums is only for the employer if, before applying this discount, the Czech Social Security Administration has notified the intention to apply this discount to that employee; notification of this intention means the moment of its delivery to the Czech Social Security Administration. The intention to apply a premium on an individual employee may be notified by the employer not earlier than 1 month before the date on which the premium on that employee will be applied, but not before the date on which the notification of the employee's recruitment under the sickness insurance law was submitted. The employer shall inform the employer of the intention to apply the premium on an individual employee not later than within the deadline for the submission of the summary referred to in Article 9 (2) for the calendar month for which the premium is applied for that employee. If the same employee intends to apply a discount on the insurance of several employers, the premium on the insurance of that employee belongs to the employer who notified the Czech Social Security Administration of this intention first.
(1) The amount of the premium premium per calendar month is 5% of the total of the assessment bases of the employees to which the discount is applied pursuant to § 7a. The premium discount is rounded up to the whole crown.
(2) Where a staff member carries out more than one job with the same employer, that staff member shall be included in the total of the assessment bases of the staff member referred to in paragraph 1 only on the basis of the employment from which the employer applies a discount.
(3) If there are several reasons for applying the premium rebate provided for in Section 7a (1) for the employee, the employer may apply the premium for the individual employee in the calendar month only once.
(4) The conditions for applying the premium shall be fulfilled for the staff member for whom the premium may be applied throughout the period of employment or service in the calendar month.
(1) The employer shall apply the discount on the premium per calendar month on the form referred to in Article 9 (2). The discount on the insurance premiums shall be deducted by the employer from the amount of the premiums established under Sections 5a and 7 (1) (a) for this calendar month.
(2) The premium discount may be applied only until the due date of the premium for the calendar month for which the premium is payable.
(3) If a premium discount was deducted from the amount of the premium in excess of the amount that could be deducted, the amount by which the premium was so reduced would be considered as a premium debt. If a discount on premiums was deducted from the amount of the premium in a lower amount than could be deducted, there shall be no underpayment on premiums. ';
2. In Article 9, the following paragraph 4 is added:
"(4) If the employer applies a reduction in the premium for at least one employee, he shall also indicate on the form referred to in paragraph 2 the number of employees for which the premium is payable, the total of the assessment bases of those employees, the amount of the discount on the premiums and the sum of the premiums after the reduction of the discount applied and the details of the individual employees for which the discount is applied; the following information means the name and surname, birth number and date of birth, the basis of assessment of the employee from the employment on which he applies the premium for that employee, the scope of the shorter working or service hours in that employment and the reason referred to in Section 7a (1) for which the employer applies the premium. ';
3. In the title of § 22c, the words "and others' are inserted after the word" accounting '.
4. At the end of § 22c, the sentence "This applies mutatis mutandis to the safekeeping of the documents needed to determine the premium discount."
5. The following Sections 23c to 23f are inserted after Section 23b, including the title above the title 23c:
"Common provisions on premiums
(1) A staff member who has provided the employer with information for the insurance discount provides the employer with the necessary synergies to document the fact establishing the employer's entitlement to the insurance discount, with the exception of proof of the age of the employee.
(2) For the purposes of the discount on an insurance employee, the employer shall provide evidence of:
(a) the relationship with the child and the age of the child with the birth certificate of the child and, in the case of care replacing the care of the parent, by a decision of the competent authority to give custody to the parent;
(b) care for a person who is dependent on the assistance of another person by confirming the Regional Branch of the Office of Labour pursuant to Section 29 (6) of the Social Services Act, not more than 1 calendar month old and by a solemn declaration of care for that person;
(c) continuous preparation for the future occupation by studying the attestations of the school concerned, and, where appropriate, by decision of the Ministry of Education, Youth and Sports, issued under Section 85 of the Act on the organisation and implementation of social security, on the grounds that the study is based on study at schools in the Czech Republic;
(d) the facts on retraining by confirming the Regional Branch of the Labour Office pursuant to Section 109b of the Employment Act;
(e) disability in accordance with Section 67 (5) of the Employment Act.
(3) If the employer applies a reduction in the insurance premiums for the employee and has informed the employee in accordance with Paragraph 23d (2), the employee shall:
(a) inform the employer without delay whether he is engaged at the same time with another employer with an agreed shorter period of work or service to the extent specified in the first sentence of Paragraph 7a (2);
(b) notify the employer of any changes affecting the application of the premium rebate, with the exception of information on the age of the employee and the age of the child, within 8 calendar days of the date on which such events occurred; and
(c) immediately at the employer's call to prove the facts needed to apply the premium.
(4) For the purposes of the insurance discount, the employee does not provide evidence of the facts already attested by the employer for tax or other purposes.
(5) If the employee has communicated incorrect information to the employer for the application of the insurance discount or has not notified any changes affecting the application of the insurance discount and, as a result, the employer has made the premium less the employee discount, without the grounds for the application of the discount, the employee shall be obliged to pay the employer the periodic penalty payment paid by the employer; the condition of that obligation of the employee in the event of non-notification of changes is that he has been informed by the employer pursuant to Article 23d (2) of the Directive on the application of a premium on insurance premiums.
(1) The employer is obliged to keep the following information and documents in his records of employees for whom he applies a premium:
(a) name and surname;
(b) the reason for applying the discount provided for in Article 7a (1);
(c) the extent of shorter working or service hours for individual employees in the employment for which the insurance allowance is applied;
(d) the age of the child according to the birth certificate submitted pursuant to Article 23c (2) (a);
(e) the documents referred to in § 23c (2) (b) to (e) and the decision of the competent authority referred to in § 23c (2) (a).
(2) If the employer has notified the intention to apply a discount on the insurance against the employee, he shall inform the employee in writing before the first application of the discount, including the reason for applying the premium. The employer shall indicate in this information the fact which gives rise to the claim to claim the premium on that employee, draw the staff member's attention to his obligations to substantiate that fact and inform him of the consequences of failure to fulfil the obligations referred to in Article 23c (2) and (3).
(1) The employer announces to the Czech Social Security Administration the intention to apply a discount on insurance against employees by means of a data report pursuant to § 123e (1) (b) of the Act on the organisation and implementation of social security or on the prescribed form in electronic form pursuant to § 123e (2) (a) of the Act on the organisation and implementation of social security. The notification referred to in the first sentence shall contain the information referred to in Article 23f (3) (a) and (b).
(2) The employer announces to the Czech Social Security Administration the termination of the application of the discount on the insurance for employees by means of a data report pursuant to § 123e (1) (b) of the Act on the organisation and implementation of social security or the prescribed form in electronic form pursuant to § 123e (2) (a) of the Act on the organisation and implementation of social security within 8 days of the end of the calendar month in which the discount on the insurance for that employee was last applied; the employer's notification of the termination of the insurance premium on the employee is also considered as a cancellation of the intention to apply the discount on that employee. The notification shall include the information referred to in Article 23f (3) (a) and (e). On termination of employment, the termination of the insurance premium shall not be notified to the employee.
(1) The Czech Social Security Administration shall communicate to the employer, on request, in electronic form, in a way enabling remote access, whether the intention to apply a discount on an individual employee is registered. The application shall be submitted by the employer by a data report pursuant to Article 123e (1) (b) of the Social Security Organisation and Implementation Act or on the prescribed form in electronic form pursuant to Article 123e (2) (a) of the Social Security Organisation and Implementation Act. If the Czech Social Security Administration finds that the intention to apply a premium for the same employee has already been applied by another employer as the first, it shall inform the employer, who notified the intention to apply the premium for the employee as next in line, without delay.
(2) The Czech Social Security Administration keeps records of employers who have declared their intention to apply the first premium discount and of the employees for which the discount is applied; such records may be kept within the register of insured persons and the register of employers.
(3) The records of employees for which a premium is applied include the following information:
(a) the name and surname of the staff member, birth number and date of birth;
(b) the date on which the employer intends to apply a premium on the insurance premiums for that employee;
(c) the reason for applying the discount provided for in Article 7a (1);
(d) the extent of shorter working or service hours for the staff member in the employment for which the insurance allowance is applied; and
(e) the date for which the premium was last applied. ';
6. In Article 25a, the text "[Paragraph 7 (1) (a)] 'is replaced by the words" taking into account the rebate applied on the premiums corresponding to the performance paid'.
7. in Article 25d (1) (g), the word "or" shall be deleted;
8. In Article 25d, at the end of point (h), the dot is replaced by a comma and the following points (i) to (k) are added:
"(i) does not keep in its register the particulars and documents for the application of the premium discount provided for in Article 23d (1);
(j) not inform the staff member of the first application of the premium and of the reason for the application of the premium pursuant to Article 23d (2); or
k) does not notify the Czech Social Security Administration of the termination of the application of the insurance premium for employees or does not disclose the information referred to in § 23e (2). "
Transitional provisions
1. The discount on insurance premiums pursuant to Act No. 589 / 1992 Coll., as effective from the date of entry into force of this Act, is for the first time for the calendar month in which the Act became effective.
2. Social security contributions and contributions to the state employment policy shall be determined in accordance with Act No. 589 / 1992 Coll., as effective before the date of entry into force of this Act.
Amendment of the Act on the organisation and implementation of social security
In Article 11 (1) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 590 / 1992 Coll., Act No. 241 / 1994 Coll., Act No. 118 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 424 / 2003 Coll., Act No. 436 / 2004 Coll., Act No. 189 / 2006 Coll., Act No. 214 / 2006 Coll. and Act No. 259 / 2017 Coll., the words "for the control of social security contributions and the contribution to state employment policy 'are inserted after the words" for the exercise of social security.
Amendment to the Employment Act
Act No. 21 / 2017, Act No. 21 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017, Act No. 20 / 2017,
For the purposes of a discount on social security contributions and a contribution to the State Employment Policy, the Regional Branch of the Labour Office shall, at its request, issue a confirmation to the person that it has entered as a candidate for employment for retraining under § 109 or 109a, indicating the date on which it entered that retraining. '
Amendment of the Social Services Act
In the first sentence of Section 29 (6) of Act No. 108 / 2006 Coll., on Social Services, as amended by Act No. 213 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 206 / 2009 Coll. and Act No. 366 / 2011 Coll., the words "and employment 'are replaced by the words", employment and the application of discounts on social security contributions and contributions to state employment policy'.
EFFECTIVE
This Act shall take effect on the first day of the seventh calendar month following its publication.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 216 / 2022 Coll., amending Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.07.2022 |
|---|---|
| Effective from | 01.02.2023 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Social security benefits
Social security law
Parliamentary Paper:
Paper No. 236
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