Act No. 241 / 1994 Coll.
Act amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No. 100 / 1988 Coll., on Social Security, as amended, Act No. 54 / 1956 Coll., on Health Insurance of Workers, as amended, Act No. 88 / 1968 Coll., on Prolongation of Maternity leave, on Maternity Benefits and on Benefits for Children from Sick Insurance, as amended, Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, Act No. 550 / 1991 Coll., on General Health Insurance, as amended, and Act No. 592 / 1992 Coll.
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241
THE LAW
of 7 December 1994
amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No. 100 / 1988 Coll., on Social Security, as amended, Act No. 54 / 1956 Coll., on Health Insurance of Employees, as amended, Act No. 88 / 1968 Coll., on Prolongation of Maternity, on Maternity Benefits and on Benefits to Children from Sick Insurance, as amended, Act No. 582 / 1991 Coll., on Organisation and Implementation of Social Security, as amended, Act No. 550 / 1991 Coll., on General Health Insurance, as amended, and Act No. 592 / 1992 Coll.
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act of the Czech National Council No. 10 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll. and Act No. 42 / 1994 Coll., is amended as follows:
1. In Article 3 (1) (c) (1) to (3), "workers' is replaced by" employees'.
2. In Article 3 (1) (c) (5), the words "and agents' shall be inserted after the words" members'.
3. Article 5 (1) (a), including Notes 3), 4), 5) and 6) shall read as follows:
"(a) the staff member shall be the total of the revenue charged to him by the organisation or by a small organisation in connection with the performance of the employment which constitutes a participation in sickness insurance, with the exception of non-deductible income, which shall be:
1. reimbursement of expenditure, or parts thereof, not subject to natural persons' income tax, 3)
2. compensation, 4)
3. fees paid under the Act on inventions, designs and improvements, 5)
4. value (financial valuation) of non-cash transactions not subject to natural person income tax, 6)
3) E.g. § 6 paragraphs 7, 8, 9 (f) and 11 of the ČNR Act No. 586 / 1992 Coll., as amended by Act No. 323 / 1993 Coll. and Act No. 259 / 1994 Coll.
4) Sections 187 to 206 of the Labour Code.
5) Act No. 527 / 1990 Coll.
6) E.g. § 6 (9) (b) and (c) of ČNR Act No. 586 / 1992 Coll., as amended by Act No. 323 / 1993 Coll. '
4. Article 5 (1) (c), including Notes 13, 14, 15, 40 and 41, shall read as follows:
"(c) self-employed persons in respect of pension insurance and the contribution to national employment policy shall be the amount determined by them, but not less than 35% of the income from self-employment 13) after deduction of expenditure incurred in achieving, securing and maintaining it. 14) As income from self-employed activities after deduction of expenditure incurred in achieving, securing and maintaining it for a self-employed person engaged in self-employed activities with a cooperating person (s), he considers its share of joint income (s) and for a self-employed person who is also a cooperating person, as well as its share of joint income. 15) In the case of a self-employed person who accounts in a double-entry accounting system, 40) a member of a public commercial company and an associate of a limited partnership shall be regarded as income from the self-employed activity after deduction of the expenses incurred in achieving, securing and maintaining it for the purposes of this Act as the basis of income tax 41).
13) § 7 paragraphs 1 and 2 of the ČNR Act No. 586 / 1992 Coll., as amended.
14) § 24 paragraphs 1 and 2 of the ČNR Act No. 586 / 1992 Coll., as amended.
15) § 13 of the ČNR Act No. 586 / 1992 Coll., as amended by Act No. 259 / 1994 Coll.
40) For example Act No. 563 / 1991 Coll., on Accounting.
41) For example, Sections 7 (4) and (5) and 23 (2) and (3) of the ČNR Act No. 586 / 1992 Coll., as amended. '
5. in Article 5, the following paragraph 2 is inserted after paragraph 1, including Notes 7), 8), 9) and 10):
"(2) In addition, the following shall be included in the staff member's assessment base:
(a) compensation for wages, with the exception of compensation for wages in the performance of the armed forces and civil services7) and compensation for wages paid for the period prior to the establishment of the staff member's sickness insurance;
(b) on-call remuneration, 8)
(c) performance of a fidelity or stabilising nature, with the exception of the fidelity allowance (9) and recruitment allowances to residents; (10) the performance of a loyalty or stability character shall always be considered to have been performed on account of the duration of employment for a certain period of time or on a certain date;
(d) performance provided for the life of the jubilee, with the exception of those granted on the occasion of the life of a child of 50 years of age and on the first termination of employment after entitlement to an old-age or invalidity pension.
7) Section 125 of the Labour Code.
8) Paragraph 15 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings. Section 19 of Act No. 143 / 1992 Coll., on the salary and remuneration of on-call duty in the budget and in some other organisations and bodies.
9) Act No. 62 / 1983 Coll., on the loyalty allowance of miners.
10) Decree of the Ministry of Labour and Social Affairs of the Czech Republic and of the Ministry of Agriculture and Nutrition of the Czech Republic No. 62 / 1970 Coll., on the provision of recruitment allowances and other benefits to residents in the defined territory of the border, as amended by Decree No. 69 / 1986 Coll. '
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
6. In Article 5 (3), the following sentence is inserted after the second sentence: "For an old-age or disabled pensioner, for the purposes of this Act, the period during which a sickness benefit is to be received from the sickness insurance of self-employed persons shall also mean the period of incapacity for work after the end of the period of support for the provision of sickness insurance provided for by the sickness insurance rules."
7. In Article 5 (4), the words "paragraph 2 'are replaced by the words" paragraph 3' and, at the end, the following sentence, including footnote 42) is added: "The provisions of the previous sentence apply mutatis mutandis to the determination of the basis of assessment where, in a calendar year, the participation of a self-employed or cooperating person in the pension scheme referred to in Article 145b (3) of the Social Security Act has been established, 42), taking into account only that part of the income referred to in the previous sentence which corresponds to the calendar months in which such self-employed or cooperating person has been involved in the pension scheme of self-employed persons.
42) Act No. 100 / 1988 Coll., as amended by Act No. 307 / 1993 Coll. '
8. Paragraph 6 (2), second and third sentences shall be deleted.
9. In the first sentence of Paragraph 10, the words "the Czech Social Security Administration 'are replaced by the words" the competent district Social Security Government17)'.
10. In Paragraph 14 (2) of the third sentence after the semicolon, the sentence reads: "If she has pursued a self-employed activity in the preceding calendar year, the amount of the monthly assessment base shall be at least 35% of the amount equal to the average of the income from the self-employed activity for that year, after deduction of the expenditure incurred to achieve, secure and maintain them shall be equal to one calendar month in which the self-employed activity has been carried out for at least part of that month, provided that the amount of the monthly assessment base thus determined exceeds CZK 40 500 is the lowest monthly assessment basis. '.
11. the following sentences shall be added at the end of Paragraph 14 (2): "The revenue and expenditure referred to in the preceding sentence shall be assessed in accordance with Paragraph 5 (1) (c). The provisions of the previous sentence shall apply mutatis mutandis to the determination of the monthly basis of assessment by the cooperating person, with the determination of that amount by the self-employed person, only taking into account the share of the cooperating person in common income [Paragraph 5 (1) (d)] achieved by working with that self-employed person; However, if the cooperating person was also a self-employed person in the previous calendar year, no account shall be taken, when determining its monthly assessment basis, of the income from the self-employed activity obtained as a self-employed person or of the expenditure incurred to achieve, secure and maintain such income. ';
12. in Article 14 (6), the words "except in the cases referred to in Article 15 (2)" shall be deleted;
13. In the first sentence of Article 14 (7), the words "or for the part of the calendar month in which the self-employed person was a member of the pension scheme did not last for the whole calendar month 'shall be inserted after the words" the whole calendar month'.
14. In Paragraph 15 (1), the first words "and paragraph 2 'are replaced by" paragraph 3' and the last sentence is deleted.
Article 15 (2) reads as follows:
"(2) If additional information on the amount of income from, or expenditure incurred in, self-employed activities is changed [§ 5 (1) (c) and (d)], the self-employed person shall report these changes to the competent countries19) no later than eight days from the date on which he became aware of the change; the form for the submission of the summary referred to in the first sentence of paragraph 1 shall be used. On the basis of that notification, the administration is required to notify the self-employed in writing of the new amount of the lowest monthly assessment basis for determining the advance payments for pension insurance, the amount of the pension insurance premiums due or the amount of the overpayment on that premium and the method for determining the amount of premiums or overpayments due. An indication of the determined basis of assessment which the self-employed person has indicated in the inventory referred to in the first sentence of paragraph 1 may not be amended retrospectively, except where, due to the change in the data on income from self-employed persons or the expenditure incurred in achieving them, reinsurance and maintenance, the self-employed person must either be increased to the amount of the lowest assessment basis for pension contributions, or reduced to that amount because the self-employed person has determined, in the inventory referred to in paragraph 1 of the first sentence, the assessment basis for pension premiums at the lowest assessment basis. The pension premium due shall be paid by the self-employed person within eight days of the date on which it was notified. Paragraph 17 shall apply to the repayment of the overpayment resulting from the reduction of the determined basis of assessment for the reason set out in the third sentence, provided that the form submitted in accordance with the first sentence is deemed to be a claim for the refund of the overpayment on the premiums. The new amount of the lowest monthly assessment basis shall apply to the determination of advances on pension and sickness insurance premiums due after the date on which the amount was notified to the self-employed person, provided that such advances have not been paid before that date. ';
16. Article 15 (5) is added, including footnote 43):
"(5) If a self-employed person dies before the obligations referred to in the preceding paragraphs have been fulfilled, those obligations may be met by his or her cooperating person, heir or natural person claiming social security benefits or death grants on the basis of the death of a self-employed person. Where more than one of the summaries referred to in the first sentence of paragraph 1 is submitted by those persons and where they are not assessed on the amount of the assessment basis determined in accordance with Article 5 (1) (c) and (3) and (4), the inventory shall be based on the list submitted by the person who submitted the tax return for the deceased self-employed person, 43) and, where none of these persons has been required to submit the tax return due to the death of the self-employed person, the lowest of the assessment bases referred to therein shall be considered to be the basis of the assessment.
43) § 40 (7) of ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees. '
17. In the second sentence of Article 17 (2), the words "in which this period has expired 'shall be inserted after the words" calendar quarter'.
18. In the second sentence of Paragraph 20 (1), "0,3 'is replaced by" 0,1'.
19. in Paragraph 20, the following paragraphs 2 to 7 are inserted after paragraph 1:
"(2) The penalty shall be paid for the first time per calendar day immediately following the due date of the premium. The penalty shall last be paid on the day on which the premium due was paid. The last day on which a self-employed person pays periodic penalty payments on outstanding advance payments for pension contributions shall be:
(a) the date on which the summary referred to in Article 15 was submitted for the calendar year for which the advance payment debt for pension insurance was incurred, if that summary was submitted within the prescribed period; or
(b) on the last day of the period laid down for the submission of the summary referred to in Article 15 for the calendar year for which the advance payment on the pension insurance was incurred, unless that summary was submitted within the prescribed period.
(3) Where the relevant district social security administration (44) has authorised the payment of premiums due in instalments (§ 20a), the periodic penalty payment on such debt amounts to 0,025% of the amount due for each calendar day on which the insurance claim is outstanding, starting from the day following that on which such district social security administration received the application from the payer for the payment of the premium; if the premium payer who has been authorised to pay the premiums due in instalments fails to pay, in due time or at the correct amount, any debt payment or insurance due in the period after the authorisation decision has been issued, he shall be obliged to pay a penalty of 0,075% of the amount due for each calendar day on which his insurance debt is outstanding, from the day following the date on which the district social security administration received the application of the payer of the premiums for payment. If the premium paid at the correct amount per calendar month has been used to cover the amounts due under Paragraph 22a, such a procedure shall not be taken into account for the purposes of the preceding sentence. From the date of the entry into liquidation of the payer of insurance premiums or of the declaration of bankruptcy or settlement proceedings on his property under the special legislature (45), or from the date of the legal authority of the court which rejected the application for bankruptcy proceedings for the lack of the property of the payer of insurance premiums, the premium payer shall again be obliged to pay the periodic penalty payment referred to in paragraph 1; the facts referred to in the part of the sentence before the semicolon the part of the sentence before the semicolayer shall be required to report the premium payer within eight days of the date on which he became aware of these facts to the social security administration which authorised the payment of the debt in instalments.
(4) Penalties shall not be paid for periods when the self-employed person is not a member of the pension scheme and does not pursue a self-employed activity.
(5) Where the insurance has been paid for an account other than the relevant social security administration or for the account of the tax administrator, or, where applicable, for a special expense account of the Ministry of Finance, 46), such an amount shall not be deemed to have been due under paragraph 1 from the day following its payment (Paragraph 19 (2)) within eight days of the date of the finding that the payer has paid the premium for that other account; the date on which the premium payer applied for reimbursement of the amount of premiums paid to another account shall be deemed to be the date on which the competent social security administration notified him in writing that he had not received the premium.
(6) If the insurance has been paid by the organisation in a lower amount than the one in which it should have been paid, because of the excess payment per sickness benefit or parental allowance, the amount of the premium thus reduced shall not be deemed to have been due under paragraph 1 until the day preceding the date on which it became enforceable, 47) to which the insurance was payable for that reason.
(7) Each penalty payment shall be rounded up to the whole crown.
44) § 7 (b), (c), (d) and (f) of Act No. 582 / 1991 Coll., as amended by Act No. 241 / 1994 Coll.
45) Act No. 328 / 1991 Coll., on bankruptcy and settlement, as amended by Act No. 122 / 1993 Coll. and Act No. 74 / 1994 Coll.
46) Paragraph 1 (2) of Decree of the Ministry of Finance No. 73 / 1993 Coll., on the method of reimbursement of the costs of the State compensation to the payers.
47) § 104c and § 104f (2) of Act No. 582 / 1991 Coll., as amended by Act No. 590 / 1992 Coll. '
Paragraph 2 shall become paragraph 8.
20. The following Section 20a is inserted after Section 20, which includes the title and notes No 48) and 49):
Authorisation of premiums and periodic penalty payments
(1) At the written request of the payer of the premiums referred to in Article 3 (1) (a) and (b), the competent county social security administration (48) shall authorise the payment of premiums and periodic penalty payments due by that payer on the date of the decision authorising the instalments, in instalments, if the debt on premiums and periodic penalty payments is at least twice the applicable amount of the debt (paragraph 3).
(2) At the written request of the payer of the insurance premiums referred to in Article 3 (2), the competent county social security administration (49) shall authorise the payment of the premium on the premiums (§ 14 (10)) and the periodic penalty payment due by that payer on the date of the decision authorising the instalments, in instalments, if the debt on that supplement and periodic penalty payment is at least twice the applicable amount of the debt (paragraph 3).
(3) The operative amount of the debt shall be the sum of the premiums payable by the payer for the three calendar months immediately preceding the calendar month in which the relevant district social security administration received the application for payment authorisation and the sum of the advance payments for pension insurance payable by that payer for the three calendar months in which the relevant district social security administration received the application for payment authorisation for the three calendar months in which the relevant district social security administration received the application for payment authorisation. The sum of the premiums and the sum of the advances on pension insurance referred to in the preceding sentence shall be collected not earlier than for the period after 31 December 1994.
(4) The amount of individual instalments of debt shall be determined by the competent district social security administration equally over each calendar month in such a way that:
(a) if the debt does not exceed four times the applicable amount of the debt, the debt was paid within one year of the due date of the first instalment of the debt;
(b) if the debt amounts to more than four times the applicable amount but does not exceed eight times that amount, the debt has been paid within two years of the due date of the first instalment of the debt;
(c) where the debt exceeds eight times the applicable amount of the debt, the debt has been paid within three years of the date of maturity of the first instalment of the debt;
the amount of each debt instalment shall be rounded up to the full crown.
(5) The due date of the first instalment of the debt shall be determined by the competent district social security administration in such a way that it falls for the period of the third calendar month following the calendar month in which the decision to authorise the instalments has been taken, unless the premium payer has requested that the date be fixed for the previous calendar month. Other debt repayments shall be payable on a monthly basis within the deadlines set by the competent district social security administration. 44)
(6) Individual instalments of debt shall be paid in one amount, separately from payments of normal premiums. The premium payer shall indicate each instalment of the debt in the manner specified in the authorisation; If the repayment is not so marked, it shall not be considered as a repayment of the debt.
(7) Where a payer pays a monthly payment of the debt in excess or pays an exceptional payment marked in accordance with the second sentence of paragraph 6, those amounts shall be used to pay the debt repayments first due.
(8) If, in the case of a premium payer authorised to pay premiums due and periodic penalty payments, one of the situations referred to in the first sentence of Paragraph 20 (3) of the first sentence after the semicolon and the third sentence of the first sentence of Article 20 (3), the competent district social security administration shall cancel the authorisation referred to in paragraphs 1 or 2 on the date on which such a situation occurred.
(9) Prior to the repayment of a debt which has been authorised in instalments under paragraph 1 or 2, the payment of additional debt in premiums and periodic instalments may not be authorised.
(10) Save as otherwise provided in the preceding paragraphs, the provisions on insurance premiums shall apply mutatis mutandis to debt repayments.
48) § 7 (c) and (d) of ČNR Act No. 582 / 1991 Coll., as amended by Act No. 241 / 1994 Coll.
49) § 7 (b) and (f) of ČNR Act No. 582 / 1991 Coll., as amended by Act No. 241 / 1994 Coll. '
21. in Paragraph 22a, the current text is renumbered paragraph 1 and the following paragraph 2 is added:
"(2) The repayment of premiums or periodic penalty payments paid under Paragraph 20a may not be used to pay the amounts due under paragraph 1; this shall also apply to the contrary. '.
22. In Article 24, the following sentence is added at the end: "However, these taxpayers may use the following forms of computer products in place if they are identical in terms of data, form and format. '
23. in Paragraph 25 (3), the words "the non-deductible revenue is also deductible 39) and" are replaced by "the non-deductible revenue is also" and footnote 39) shall be deleted.
24. the following Section 27a is inserted after Section 27, including footnote 50:
(1) Paying persons who have paid social security contributions pursuant to Paragraph 27 and a contribution to the state employment policy (hereinafter referred to as "the insurance policy") shall be entitled to a refund of 55% of the premiums paid pursuant to Paragraph 27 (hereinafter referred to as "the part of the insurance premiums") if they have paid premiums pursuant to Paragraph 27 by 31 December 1994 at the latest and have applied for a refund of part of the insurance premiums in writing during the period from 1 January 1995 to 31 March 1995 to the management of the social security on whose account the insurance is paid at the time of the application or, if applicable, for a natural person who no longer pays the insurance as an organisation or a small organisation at the time of the application, the last payment of the insurance. If a claim for repayment of part of the premium is not submitted by 31 March 1995, the claim for repayment of part of the premium shall cease.
(2) The right to repayment of part of the premium is transferred to the immediate legal successor of the payer of the premium pursuant to § 27 if, at the time of the application, he is the legal successor of that payer or has become a payer of the premium pursuant to § 27. If a natural person has been insured under § 27, the right to return part of the premiums to the heir shall be transferred if he is self-employed; 50) in this case, a claim for reimbursement of part of the insurance shall be made to the social security administration for which the natural person last paid the insurance. If the legal successors of the payer's insurance premiums are higher in accordance with Paragraph 27, they shall be entitled to a refund of part of the premium on a pro rata basis depending on the extent to which the rights and obligations of the payer have passed on to them; This applies mutatis mutandis to the heirs referred to in the previous sentence.
(3) The claim for reimbursement of part of the premium must indicate the name of the payer of the insurance premiums pursuant to § 27 (trade name, organisation identification number, address of the registered office or permanent residence and the variable symbol assigned to the Social Security Administration for the payment of the insurance premiums pursuant to § 27), where the insurance premium has been paid under § 27, which is to be returned to the social security administration and to what extent the part of the insurance premium to be returned is to the satisfaction of the tax office responsible for the applicant's place of residence or place of residence, if any natural person. If he requests the return of the insurance payee's organisational component pursuant to § 27, he shall also indicate in the application the business name, address of the registered office and the organisation's identification number of the organisational component and the designation of the tax office responsible locally according to the registered office. If he asks for the refund of the legal successor of the insurance payee pursuant to Paragraph 27, the application must also include his or her designation, stating that he or she is a successor in law, and the application must be accompanied by documents proving the legal succession and its scope; This applies mutatis mutandis to heirs if the payee was a natural person under Section 27. The claim for repayment of part of the premium shall be submitted in duplicate.
(4) If, on 1 January 1995, a person entitled to a refund of part of the insurance premiums has a liability due to the district social security administration or the Czech social security administration, the part of the premium to be recovered under paragraphs 1 and 2 shall be used first to pay that liability if, before the repayment of part of the insurance, that liability has not been fully paid.
(5) Part of the premium is due back by 30 September 1995; If they do not return part of the premiums by that date, the second sentence of Paragraph 17 (2) shall apply mutatis mutandis. If the claim for repayment of part of the premium does not meet the requirements referred to in paragraph 3, the period specified in the previous sentence shall be extended by the period from the date of notification of the applicant of the deficiency of the claim to the date of their removal.
(6) If the conditions for the repayment of part of the premium are fulfilled, the competent social security administration shall send a copy of the claim for reimbursement of part of the premium, indicating the amount of part of the premium it returns to the tax office referred to in paragraph 3.
(7) If part of the premium has been repaid on the basis of false or incomplete information or received by an unauthorised person, the beneficiary of the part of the premium shall be obliged to repay the amounts wrongly received.
(8) For the recovery proceedings for part of the premium, the provisions relating to the insurance proceedings with the derogations referred to in the preceding paragraphs apply mutatis mutandis, with the fact that the claim for repayment of part of the premium is considered to be a claim for repayment of the premium (Section 17 (2), second sentence).
(9) The part of the premiums recovered under the preceding paragraphs shall not be subject to income tax.
50) § 2 (3) and (4) of Act No. 100 / 1988 Coll., on Social Security, as amended. '
25. In Paragraph 29, the words "small organisation 'and" insurance or' are deleted.
Act of the Czech National Council No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act of the Czech National Council No. 590 / 1992 Coll., Act of the Czech National Council No. 37 / 1993 Coll., Act No. 160 / 1993 Coll. and Act No. 307 / 1993 Coll., is amended as follows:
1. In Article 4 (2), the words "judicial and 'shall be replaced by the words" judicial in pension matters, for purposes' and after the words "paragraph 4 ', the following words, including footnote 46) shall be inserted:" and for the purposes of administrative appeal proceedings, where the contested decision has been given for the purpose of deferral, interruption or exemption of civil service for health reasons under the specific legislation46)
46) § 4 (1) of Act No. 18 / 1992 Coll., on Civil Service. § 4 of the Decree of the Government of the Czech Republic No. 372 / 1992 Coll., laying down details of the performance of civil service, as amended by Decree of the Government No. 85 / 1993 Coll. '
2. the following point (g) shall be added to Article 5:
"(g) ensure that the forms prescribed under this Act are issued."
3. Paragraph 6 (4) (d) shall be deleted.
4. In Article 6 (4) (f), the words "and sick leave 'are deleted and the word" their' is replaced by the word "his'.
5. in Article 6 (4) (ch), the words "self-employed persons and citizens' pension records" shall be replaced by the words "records for self-employed persons and self-employed citizens."
6. Article 6 (4) (n) reads as follows:
"(n) give consent to the recognition of incapacity for work for a period longer than three days before the date of its finding by the treating physician;"
7. In Paragraph 6 (4), point (o) (1) is added at the end "and the performance of the obligations of social security payers and the contribution to state employment policy '.
8.
Local jurisdiction
The local jurisdiction of the district social security administration shall be governed by:
(a) the registered office of the deceased organisation in the cases referred to in Article 6 (4) (b) and the registered office of the pension organisation in the cases referred to in Article 6 (4) (u);
(b) the place of residence of the citizen in the cases referred to in Article 6 (4) (c), (e), (f), (g) 1, 3, 4 and 5, (ch), (i), (k), (o) 1, (p), (r), (s) and (v);
(c) the registered office of a small organisation in the cases referred to in Article 6 (4) (g) (2), (o) (1) and (r), and for pension purposes, if it is a natural person and local jurisdiction, cannot be determined in accordance with (d), also in the case referred to in Article 6 (4) (u); where a small organisation is a natural person, the local jurisdiction of the district social security administration shall be governed by the place of permanent residence of the natural person;
(d) the place of the service of the organisation in which the wages are recorded, in the cases referred to in § 6 (4) (m), (o) and (u);
(e) the place of work of the treating doctor who keeps the citizen in the register of incompetent persons, in the cases referred to in § 6 (4) (t), or a doctor who recognises the incompetent citizen in the cases referred to in § 6 (4) (n); § 8 (3) shall apply mutatis mutandis;
(f) the place of self-employment in the cases referred to in § 6 (4) (c), (g) No 1, (ch), (o) No 1, (r) and (v), if the self-employed person has no permanent residence in the Czech Republic; where there are several places of self-employment, the local district social security administration, in whose territory the natural person has been declared to be the predominant of self-employment, shall be responsible. ';
9. In Paragraph 8 (7), the following sentence is added at the end: "Where the health status of a citizen with regard to the nature of the disease requires an assessment by specialised medical institutions, the Czech Social Security Administration may, at the request of the citizen or with his consent, entrust the assessment of his or her health status and of the working capacity of the district social security administration within the area of which the medical institution is located, by way of derogation from the jurisdiction referred to in paragraphs 4 and 5 or Article 94; this shall apply mutatis mutandis, if the civil servants of the intelligence services are entitled to submit the request. '
10.
"(a) the citizen has been a member of the armed forces for at least 20 years."
11. in Paragraph 9 (2) (b) (4), the words "a member of the armed forces" shall be replaced by the words "after a member of the armed forces who died at the time of service or fulfilled the condition referred to in (a)."
12. Article 9 (4) reads as follows:
"(4) They shall decide whether or not the accident or illness occurred in the course of or directly related to the service, for the purposes of the invalidity and partial invalidity pension proceedings and the pensions of a member of the armed forces of the medical commission established in the fields of competence of the ministries of defence, interior and justice. ';
13. In Section 11, first sentence, the words "within 30 days of request" are added at the end and the second sentence is deleted.
14. Article 11a is deleted.
15. in Article 12, the words "and the applicant for the benefit" shall be inserted after the words "(c)," and in point (d), the words "and the citizen requesting recognition of the altered working capacity" shall be inserted after the word "ability."
16. Paragraph 12 shall be added to point (e):
"(e) a self-employed person shall, in order to carry out checks on the performance of his social security obligations, including the payment of social security premiums and the contribution to the state employment policy, appear within a specified time limit for the relevant district social security administration or, where appropriate, for a place designated by that administration; a self-employed person is obliged to comply with this call unless he has apologized in advance. The provisions of the previous sentence shall apply mutatis mutandis to a small organisation. ';
17. Article 14, including Notes 45), 48), 49) and 50) shall read as follows:
Obligation to maintain confidentiality
(1) Employees of social security institutions are required to remain silent on the facts which they are aware of in the performance of or in direct connection with the tasks of social security bodies, unless otherwise specified. This obligation shall continue after the end of the employment relationship. The obligation to remain silent may be waived by the staff of the social security authorities only if they are in the interest of that obligation, in writing, indicating the scope and purpose.
(2) Data relating to individual citizens, organisations or small organisations which the social security authorities know in their activities shall be communicated to other bodies only if special law 45 so provides; otherwise they may communicate this information to other bodies only with the consent of a citizen, organisation or small organisation. To the extent necessary for the management of social security matters, social security authorities shall provide data relating to individual citizens to foreign policy holders at their request, unless otherwise provided for in the international treaty.
(3) Social security authorities are required to provide upon request:
(a) the information obtained in the selection of social security premiums and the contribution to the national employment policy to another social security institution or court, where those authorities consider an appeal in respect of social security premiums and the contribution to the state employment policy, the inheritance after the taxpayer of such insurance premiums (contribution), or the application for enforcement of a decision in respect of the claim for social security and the contribution to the state employment policy, or where those authorities are in charge of bankruptcy proceedings and compensation of the social security premium payer and the contribution to the State employment policy;
(b) the list of social security payers and the contribution to the national employment policy and the amount of income and expenditure of individual self-employed and cooperating persons, which the self-employed person has provided in an overview under the Special Act, 48) the amount of social security premiums and the contribution to the national employment policy paid by individual self-employed persons and the amount of overpayments to social security contributions and the contribution to the state employment policy returned to individual self-employed persons; the changes made to the data provided shall be communicated by the social security authorities to the tax authorities without request;
(c) health insurances49) a list of social security payers and contributions to national employment policy and an indication of the amount of income and expenditure of individual self-employed and cooperating persons, which the self-employed person has provided in an overview under a special law, 48) and the amount of the assessment basis for determining social security premiums and the contribution to national employment policies of individual organisations and small organisations;
(d) to the employment authorities, data on the assessment basis for determining social security premiums and the contribution to the national employment policy of individual self-employed persons, cooperating persons and citizens who are contributors to pension insurance premiums and the contribution to the state employment policy due to the employment abroad, 50)
(e) information to other social security authorities in cases of complaint handling and general information and summary information obtained by social security authorities in their activities, without giving specific information, in particular the names,
(f) the authorities authorised under a special law to check the activities of social security authorities with the information needed to carry out such checks;
(g) Data for the management of statistical registers to the Czech Statistical Office, if not confidential.
(4) The general information and aggregated data obtained by social security authorities in their activities may be used by the staff of such authorities in scientific, publishing and teaching activities without giving specific data, in particular nominations.
(5) The Czech Social Security Administration must, at the request of a natural person who proves that he has a claim due against another natural person in accordance with a final and enforceable decision, state whether that other person is the recipient of the pension benefit and the benefit paid is equal to the amount subject to the enforcement of the decision and the birth number of that other person.
45) E.g. § 128 of the Civil Code and § 8 of the Code of Criminal Procedure.
48) § 15 of the ČNR Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll. and Act No. 241 / 1994 Coll.
49) Act ČNR No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended. Act ČNR No. 280 / 1992 Coll., on Resorts, Sectors, Business and Other Health Insurance Companies, as amended.
50) § 3 (3) of Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll. '.
18. in Paragraph 22 (a), the following words are added at the end: "and the type of activity constituting its participation in sickness insurance."
19. in Article 22, the word "earnings" in point (b) is replaced by "income" and in point (e) the words "parts thereof, where appropriate, are added at the end."
20. In the second sentence of Paragraph 35, the words "Article 13 (2) of the sentence after the semicolon 'are inserted after the words" after the semicolon'.
21. in Paragraph 36 (c), the words "and agents" shall be inserted after the words "partners."
22. in Paragraph 36 (e), the second sentence is deleted.
23. in Article 36, the following points (p) to (s) are inserted after point (o):
"(p) in the case of members of the armed forces, the services in which they are engaged;
(q) the court to which the Judge is assigned to perform his duties,
(r) in the case of members of the Government, the Ministry or any other office whose management is entrusted to the member of the Government;
(s) with the President, Vice-President and members of the Supreme Audit Office of the Supreme Audit Office. ';
24. in Paragraph 37 (1) (e), "security" is replaced by "insurance."
25. Paragraph 37 (6) reads as follows:
"(6) If they are a self-employed person (the cooperating person) and a person working abroad, the competent district social security administration shall keep in the register the information necessary for the performance of pension insurance. At the request of a self-employed person and of persons working abroad, the district social security administration shall issue a certificate stating the duration of the pension and the assessment basis for social security contributions and the contribution to the national employment policy, no later than one month after the date on which the person's application was received. ';
26. in Articles 39 (1) and 54 (5), the words "and choirs" shall be deleted.
Article 27 (39) (3) reads as follows:
"(3) When a citizen dies, a record sheet shall be provided
(a) together with an application for a widow's or orphan's pension;
(b) upon request by the social security authority within the time limit specified by it,
(c) within three months of death, if the application referred to in (a) has not been lodged by then and the record sheet has not been requested under (b). "
28. Paragraph 39 (7) shall be deleted. Paragraph 8 shall become paragraph 7.
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Regulation Information
| Citation | Act No. 241 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No. 100 / 1988 Coll., on Social Security, as amended, Act No. 54 / 1956 Coll., on Disability Insurance of Workers, as amended, Act No. 88 / 1968 Coll., on Prolongation of Maternity leave, on Maternity Benefits and on Benefits to Children from Sick Insurance, as amended, Act No. 582 / 1991 Coll., on Organisation and Implementation of Social Security, as amended, Act No. 550 / 1991 Coll., on General Health Insurance, as amended, and Act No. 592 / 1992 Coll. |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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