Act No. 242 / 1997 Coll.
Act amending and supplementing Act No. 117 / 1995 Coll., on State Social Support, as amended, and amending and supplementing certain other laws
Valid
Law
Effective from 01.01.1998
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242
THE LAW
of 17 September 1997
amending and supplementing Act No. 117 / 1995 Coll., on State Social Support, as amended, and amending and supplementing certain other laws
Parliament has decided on this law of the Czech Republic:
Act No. 117 / 1995 Coll., on State Social Aid, as amended by Act No. 137 / 1996 Coll. and Act No. 132 / 1997 Coll., is amended as follows:
1. Article 5, including Notes 3, 4 and 31, reads as follows:
(1) For the purposes of determining the income in question, the following shall be regarded as income:
(a) income which is subject to and is not exempt from the income tax of natural persons under the Income Tax Act (3):
1. income from dependent activities and functional benefits referred to in § 6 (1) and (10) of the Income Tax Act;
2. income from business and other self-employment referred to in § 7 (1) and (2) of the Income Tax Act;
3. income from capital assets referred to in § 8 (1) (a) to (g) of the Income Tax Act;
4. the rental income mentioned in Section 9 of the Income Tax Act,
5. other income referred to in § 10 (1) (a) to (g) of the Income Tax Act;
After deduction of expenditure incurred in achieving, securing and maintaining them and other expenditure deducted from such revenue under the Income Tax Act, deduction of social security contributions and contribution to the state employment policy and public health insurance premiums, where the premiums and contributions have not been included in those expenditure, and deduction of income tax attributable to those revenue,
(b) income which is subject to a tax on the income of natural persons and which is exempt from that tax, income referred to in Article 4 (1) (b), (e), (ch), (k), (k), (k), (m), (r), (v), (w) and (z), and Article 6 (9) (k), (o), (s) and (u) of the Income Tax Act, after deduction of expenditure incurred in achieving, securing and maintaining them and other expenditure deducted from such revenue pursuant to the Income Tax Act, which shall be determined for that purpose by analogy with such expenditure for the determination of the income tax base under the Income Tax Act;
(c) sickness and pension insurance benefits;
(d) physical security of jobseekers, 4)
(e) income from abroad similar to that referred to in points (a) to (d), in the amount in which it was paid or, where appropriate, after deduction of expenditure, taxes, premiums and contributions referred to in points (a) and (b), if such revenue has not already been set off under points (a) to (d);
(f) parental and subsistence allowances for entitlement to child allowance, social supplement, transport and housing allowance;
(g) child allowance for entitlement to the social bonus and housing allowance.
(2) Each of the revenue referred to in paragraph 1 shall be included separately in the revenue in question, and none of such revenue shall be reduced by a loss of another type of income or by a loss of the same type of income that occurred for a period other than that for which the revenue is collected. Where income tax has been increased or reduced by the taxpayer under the Income Tax Act, the income referred to in paragraph 1 shall be reduced by that increase, or increased by that reduction in the calendar year, if the income for the calendar year or the calendar quarter is determined, if the income for the calendar quarter in which such entry is made is determined. The second sentence shall apply mutatis mutandis if there are overpayments or arrears for social security contributions and contributions to state employment policy and public health insurance.
(3) If the relevant period for which the relevant income is collected is the calendar year [Paragraph 6 (a)], the revenue referred to in paragraph 1 shall be included
(a) in point (a), in the calendar year in which they were subject to income tax under the Income Tax Act;
(b) in point (b), if the revenue referred to in Article 4 (1) (b), (e), (ch), (k), (m) to (r), (v), (w) and (z) and in Article 6 (9) (k), (m) and (s) of the Income Tax Act, in the calendar year in which it was paid,
(c) in point (b), where the revenue referred to in Article 6 (9) (o) and (u) of the Income Tax Act is concerned, in the calendar year in which it was entered in the accounts of the payer;
(d) in point (c), in the calendar year in which they were entered in the accounts of the payer, if they are sickness insurance (care) benefits;
(e) in point (c), in the case of pension benefits, and in points (d), (f) and (g) in the calendar year in which they were paid.
(4) If the relevant period for which the relevant income is to be collected is the calendar quarter [Paragraph 6 (b)], the revenue referred to in paragraph 1 shall be taken into account.
(a) in paragraph 1 (a) No 1 in the calendar quarter in which they were entered in the accounts;
(b) in paragraph 1 (a), 3 to 5 in the calendar quarter in which they were paid;
(c) in paragraph 1 (b), if the income referred to in Article 4 (1) (b), (e), (ch), (k), (m) to (r), (v), (w) and (z) and in paragraph 6 (9) (k), (m) and (s) of the Income Tax Act, in paragraph 1 (c), in the case of pension benefits, and in paragraph 1 (d), (f) and (g) in the calendar quarter in which they were paid,
(d) in paragraph 1 (b), if the income referred to in Article 6 (9) (o) and (u) of the Income Tax Act and in paragraph 1 (c), if the sickness insurance benefits (care) are in the calendar quarter in which they were booked by the payer.
(5) If the relevant period for which the income is collected is the calendar quarter [Paragraph 6 (b)] and, in that relevant period, the person has, according to his declaration, been engaged in the activity from which the income referred to in paragraph 1 (a) (2) is collected, he shall be counted as income from that activity in the relevant income
(a) the amount corresponding to the monthly average of the income from the activity in question per calendar year, if such activity was carried out there, immediately preceding the calendar year in which the beginning of the period from 1 April to 31 March of the following calendar year for which the benefit is granted (§ 51), but at least the amount corresponding to the minimum of life of the person referred to in § 8 (1) third sentence; the average shall be determined for the calendar months in which, according to his declaration, the person has carried out, for at least part of the calendar month, the activity from which the income referred to in paragraph 1 (a) (2); or
(b) an amount corresponding to the amount of the minimum of life of the person referred to in the third sentence of Article 8 (1) which, according to its declaration, did not, in the calendar year immediately preceding the calendar year in which the beginning of the period from 1 April to 31 March of the following calendar year for which the benefit is granted (Article 51), carry out the activity from which the income referred to in paragraph 1 (a) (2) would have taken place.
(6) In determining the life-minimum amounts referred to in paragraph 5, the life-minimum amounts applicable on the first day of the calendar quarter for which entitlement to the benefit is claimed shall be based.
(7) If the relevant period for which the income is determined is the calendar year, foreign income similar to that referred to in paragraph 1 shall be taken into account if it was subject to income tax under the Income Tax Act in the calendar year in which it was subject to that tax. In other cases, income from abroad similar to that referred to in paragraph 1 shall be taken into account in the relevant period in which it was paid. If the income referred to in paragraph 1 is paid in a foreign currency, the currency shall be converted into the Czech Republic 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) be converted into the Czech currency in the manner applicable to income tax purposes in cases where the relevant period for which the income is collected is the calendar year.
3) Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 196 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 114 / 1994 Coll., Act No. 259 / 1994 Coll., Act No. 316 / 1996 Coll., Act No. 18 / 1997 Coll., Act No. 151 / 1997 Coll., Act No. 209 / 1997 Coll.
4) Section 12 of Act No. 1 / 1991 Coll., on Employment.
31) § 35 of the ČNR Act No. 6 / 1993 Coll., on the Czech National Bank. "
Article 6 (a) reads as follows:
"(a) in the case of a child allowance and a transport allowance, the calendar year preceding the calendar year in which the beginning of the period from 1 October to 30 September of the following calendar year in which the relevant income is to be shown before the beginning of that period, in accordance with Article 51;"
3. In Article 6 (b), the words "in which entitlement to such benefits has been acquired 'are replaced by the words" to which entitlement to benefits is claimed'.
4. Article 7, including Notes 7) and 32) to 37) shall read as follows:
(1) For the purposes of this Act, unless otherwise specified, the beneficiary and the persons considered together with him or her shall be considered as a family and the beneficiary shall be considered as a family.
(2) The persons jointly assessed are, unless otherwise specified,
(a) dependent children (Section 11);
(b) dependent children (§ 11) and parents of such children; the parents are also considered to have been given custody of unmarried children in the care of the parent by decision of the competent authority, the spouse of the parent or said person, the widower or the widow of the parent or said person, and the type (partner) of the parent or said person;
(c) spouses or species and spouses, if not parents assessed under (b);
(d) dependent children, their parents, if they are dependent children and are lonely, and the parents [point (b)] of these parents,
where the authorised person is permanently living together and jointly covering the costs of their needs. 7)
(3) The condition that persons live permanently together and jointly pay the costs of their needs shall always be deemed to have been met, unless otherwise specified below, if:
(a) minors and their parents (paragraph 2 (b)); where the parents of the child referred to in paragraph 2 (a) are: (b) the parts of the sentence in front of the semicolon are divorced, being assessed as being jointly assessed with the dependent child by the parent with whom the child lives;
(b) an adult, unprovided child and his or her parents, where parents and children are declared for permanent residence in the same apartment; (1) the provisions of point (a) of the part of the sentence after the semicolon apply mutatis mutandis;
(c) spouses.
(4) If an unprovided child is in full direct custody of the institution (s) for the care of children or youth, the child shall be considered as a family itself. Full direct arrangements shall be deemed to be provided in the institution (s) for childcare or youth care, provided that the institution (s) provides children with meals, accommodation and clothing.
(5) If there is a social benefit, the allowance shall not be taken into account in addition to the dependent children referred to in paragraph 4 as a jointly assessed person for an uninsured child who is a dependant or a dependant referred to in paragraph 43 (2), including an uninsured child who is entitled to a child's allowance for the needs of a child who is not entitled to a child's allowance because he is entitled to a pension pension equal to or greater than that allowance (paragraph 40) and to a dependant child referred to in paragraph 43 (3).
(6) However, if there is a housing allowance, all persons, with the exception of the persons referred to in paragraph 4, who are declared for permanent residence in the same apartment shall be considered as family; (1) the condition that they live together permanently and jointly pay the costs of their needs is not required.
(7) When deciding on benefits in cases where persons referred to in points (a) to (c) of paragraph 3 do not live together for at least three months, the County Office may decide not to consider them as persons jointly assessed, or if there is a housing allowance in cases where one of the persons jointly assessed does not use the apartment for at least three months, to decide not to take account of it when assessing the entitlement to and the amount of the housing allowance, even if the apartment is declared for permanent residence.
(8) For the purposes of this law, a parent who is single, widowed or divorced is considered to be a single parent if he is not living with a species. A co-worker shall be taken into account as a jointly assessed person only if he or she has been living with the authorised person (paragraph 1) or with the person referred to in paragraph 2 for at least three months.
(9) The persons assessed jointly pursuant to paragraphs 2, 3 and 6 shall also be those who are temporarily absent from the place where they are declared for permanent residence due to the continuous preparation for the future occupation (§ 12).
(10) Where a man is a military primary or replacement service in the Army of the Czech Republic or a civil service, he shall be considered for the duration of that service as being jointly assessed only for entitlement to the housing allowance referred to in paragraph 6. The previous sentence applies mutatis mutandis to a woman who performs military basic service in the Army of the Czech Republic.
(11) A person who is in custody or in the execution of a custodial sentence shall not be considered as being assessed jointly after the first calendar month of the duration of the detention or execution of the prison sentence. If the term of the detention sentence is applied, both periods shall be added for the determination of the calendar month in accordance with the preceding sentence.
(12) For the purposes of this Act, the decision of the competent authority to entrust the child to the care of the parent shall be deemed to be
(a) decision by the court to entrust the child to the upbringing of a citizen other than the parent, 32)
(b) the decision of the court to adopt the child, 33)
(c) a decision by the court on the care of the future acquirer for at least three months before the decision of the court of adoption, 34)
(d) the measure taken by the Institute in agreement with the District Office for the care of the future adopter for a child for at least three months before the adoption court decision, 34)
(e) judgment of the court on the provision of a citizen by a guardian, 35)
(f) decision of the court on the custody of the child under the law on foster care, 36)
(g) decision of the District Office pursuant to § 19 (a) no. 8 of the Act of the Czech National Council No. 114 / 1988 Coll., on the jurisdiction of the authorities of the Czech Socialist Republic in social security, on the temporary assignment of the child to the care of a citizen who is interested in becoming a foster parent, pursuant to § 15 of the Act on foster care, 18)
(h) the judgment of the Court of First Instance on the interim care measure. 37)
7) § 115 of the Civil Code.
32) Article 45 of the Family Act.
33) Sections 63 and 74 of the Family Act.
34) Section 69 of the Family Act.
35) Article 78 of the Family Act.
36) § 2 of Act No. 50 / 1973 Coll., on foster care.
37) Article 45 of the Family Act. Section 76a of the Civil Code. ';
5. In Article 8 (1), the following sentence is added at the end: "The minimum minimum of living of the person referred to in Article 5 (5) shall be the amount by which the sum of the monthly amount for personal needs and the monthly amount of household costs of a person who is not a dependent child and who lives alone in the household."
6. Paragraph 10 (1), including footnote 38, reads:
"(1) Expensive activity means activity
(a) in the Czech Republic, which establishes participation in sickness insurance (care),
(b) self-employed persons; for the purposes of this Act, a person who is considered to be a self-employed person shall be regarded as such for the purposes of pension insurance, 38); or
(c) carried out abroad to obtain income.
38) Article 9 of Act No. 155 / 1995 Coll., on Pension Insurance. '
7. In Paragraph 10, the following paragraph 2 is inserted after paragraph 1:
"(2) For the purposes of this Act, income from a gainful activity shall mean income from the activity referred to in paragraph 1. ';
Paragraph 2 shall become paragraph 3.
8. In Paragraph 10 (3), "paragraph 6 'is replaced by" paragraph 7';
9. In Paragraph 11 (3), the words "pension disability pension 'are replaced by the words" full pension invalidity pension'.
10. Article 12, including the title and notes 10), 39) to 43) shall read as follows:
Continuous preparation of the child for future occupation
(1) The following shall be considered as a continuous preparation for the future occupation:
(a) secondary and higher education in the Czech Republic, 10) except:
1. study for the duration of military basic (replacement) service, civil service or service of members of the armed forces;
2. study in employment or combined studies in secondary schools, if the child is employed in accordance with Section 10 at the time of such study or receives physical security for jobseekers at the time of such study;
(b) preparation for work applications in training facilities for citizens with altered skills;
(c) studies at secondary or higher education institutions abroad, provided that, according to the decision of the Ministry of Education, Youth and Sports, they are equal to those of secondary or higher education institutions in the Czech Republic.
(2) Middle schools referred to in paragraph 1 shall mean schools where they are included in a network of schools, 39) as well as schools of the armed forces and armed corps and fire protection schools; 40) Preparation for work applications in training facilities for citizens with altered skills means such preparation under the employment rules. 41)
(3) For the purposes of this Act, secondary school studies are also considered to be secondary school studies (42) and vocational training in special schools (42), and university studies are also considered to be a comprehensive part of higher education and graduate studies. 43)
10) Act No. 29 / 1984 Coll., on the system of primary schools, secondary schools and higher vocational schools (Act No. 188 / 1988 Coll., Act No. 171 / 1990 Coll., Act No. 522 / 1990 Coll., Act No. 134 / 1993 Coll., Act No. 190 / 1993 Coll., Act No. 331 / 1993 Coll., the Constitutional Court Act No. 49 / 1994 Coll., Act No. 256 / 1994 Coll. and Act No. 138 / 1995 Coll. Act No. 172 / 1990 Coll., on Higher Education, as amended by Act No. 216 / 1993 Coll., Act No. 46 / 1994 Coll. and Act No. 192 / 1994 Coll.
39) § 1 of Act No. 29 / 1984 Coll., as amended by Act No. 171 / 1990 Coll. and Act No. 138 / 1995 Coll.
40) § 53 et seq. of Act No. 29 / 1984 Coll., as amended by Act No. 171 / 1990 Coll. and Act No. 138 / 1995 Coll.
41) § 13 of the ČNR Act No. 9 / 1991 Coll., on Employment and Jurisdiction of the Bodies of the Czech Republic on the Employment Sector, as amended by the ČNR Act No. 272 / 1992 Coll.
42) § 27a of Act No. 29 / 1984 Coll., as amended by Act No. 138 / 1995 Coll.
43) Sections 21 and 22 of Act No. 172 / 1990 Coll. '
11. Paragraph 13 (2) (b), including footnote 44, reads as follows:
"(b) the period from the successful completion of the final or final examination, if the examination is held in May or June, to the end of the school teaching period of the school year, 44) in which such examination was carried out; This also applies if discharge was carried out in May or June;
44) Sections 25 and 38 of Act No. 29 / 1984 Coll., as amended by Act No. 171 / 1990 Coll. and Act No. 138 / 1995 Coll. '.
12. Article 13 (2) shall be added to the following points (c), including Notes 45 and 46:
"(c) the period of school holidays immediately following the end of the studies (45) or the period referred to in (b), provided that the child does not pursue a gainful activity for the entire calendar month referred to in Article 10 or receive physical security for jobseekers, unless he has become a university student; This is not the case if the last year of study was during the course of the military basic (replacement) service or the duration of the service. 46)
45) Paragraph 25 of Act No. 29 / 1984 Coll., as amended by Act No. 171 / 1990 Coll. and Act No. 138 / 1995 Coll.
46) Act No. 76 / 1959 Coll., on certain service conditions of soldiers, as amended by Act No. 59 / 1969 Coll., Act No. 100 / 1970 Coll., Act No. 65 / 1978 Coll., Act No. 74 / 1990 Coll., Act No. 228 / 1991 Coll., Act No. 77 / 1992 Coll., Act No. 226 / 1992 Coll., Act No. 34 / 1995 Coll. and Act No. 160 / 1995 Coll. Act No. 186 / 1992 Coll., on the service relationship of members of the Police of the Czech Republic, as amended by Act No. 590 / 1992 Coll., Act No. 26 / 1993 Coll., Act No. 326 / 1993 Coll., Act No. 40 / 1994 Coll., Act No. 33 / 1995 Coll., Act No. 118 / 1995 Coll. and Act No. 160 / 1995 Coll. '
13. Paragraph 14 (2) (b) reads as follows:
"(b) the calendar month in which the child completed his or her studies at the university, and the calendar month following the calendar month in which the child completed his or her studies at the university, provided that the child does not carry out any gainful activity for the whole of that month in accordance with Paragraph 10 or that he or she does not receive the physical security of the jobseekers;"
14. Paragraph 14 (2) shall be added to point (c) as follows:
"(c) the period from completion of a university to the date on which the child became a student of the same or other higher education, provided that the studies at the same or other university immediately follow the completion of a university, but no later than three calendar months following the calendar month in which the child completed his studies; This applies mutatis mutandis if it is a study which, pursuant to Article 12 (3), is considered to be a university study. '
15. Paragraph 16 (1) shall be replaced by a comma at the end of paragraph 1 and the following words shall be added, including footnote 47): "Education of a severely disabled child exempt from compulsory schooling 47), and further study at a high school or dance conservatory, if the school years by which the child completes the number of years required to complete compulsory schooling.
47) Paragraph 37 (2) of Act No. 29 / 1984 Coll., as amended by Act No. 138 / 1995 Coll. '.
16. Paragraph 17 to 19, including the headings, read:
Conditions for entitlement to child allowance
(1) Entitlement to the child allowance until 31 December 1998 has an unattached child
(a) in an increased area where the income in the family does not exceed the product of the amount of the family minimum and the coefficient of 1,80;
(b) in the base area where the income in the family exceeds the product of the family's minimum and the coefficient of 1,80 but is not higher than that of the family's minimum and the coefficient of 2,20.
(2) Entitlement to the child allowance after 31 December 1998 has an unattached child
(a) in an increased area where the income in the family does not exceed the product of the family's minimum life and coefficient of 1,10;
(b) in the base area where the income in the family exceeds the product of the amount of the family minimum and the coefficient of 1,10 but does not exceed that of the family minimum and the coefficient of 1,80,
(c) at a reduced rate, where the income in the family exceeds the product of the family minimum and the coefficient of 1,80 but does not exceed that of the family minimum and the coefficient of 3,00.
Amount of child allowance
(1) The amount of the child allowance referred to in Article 17 (1) shall be for the calendar month:
(a) in an increased measure of the product of the amount for the child's personal needs and coefficient of 0,27;
(b) in the basic measure, the product of the amount for the child's personal needs and the coefficient of 0,14.
(2) The amount of the child allowance referred to in Article 17 (2) shall be for the calendar month:
(a) in the increased measure of the product of the amount for the child's personal needs and coefficient 0,32,
(b) in the basic measure, the product of the amount for the child's personal needs and the coefficient of 0,28;
(c) in the reduced measure of the product of the amount for the child's personal needs and coefficient 0,14.
Payment of child allowance
(1) The allowance for a child belonging to a mature, dependent child shall be paid to that child, unless otherwise specified.
(2) The allowance for a child belonging to a minor dependent child shall be paid to the person who has the child in direct custody until the end of the calendar month in which the non-dependent child completed his maturity. The child allowance with an adult dependent child shall be paid from the payment of the child allowance due for the calendar month following that in which he completed his maturity. A child's allowance shall be paid in cash to an elderly dependent child unless he or she has communicated another form of payment. Where minors have more than one child in direct care, the child allowance shall be paid to a person designated by agreement between them. If these persons are not assessed, the district office shall determine which of these persons shall be paid the child allowance.
(3) If the minor is a dependent child in full direct care (Section 7 (4), second sentence) of the institution (s) for the care of children or youth, the child allowance shall be paid to that institution (s). If the period of residence of a minor of an uninsured child in an institution (s) for the care of children or youth in which the child is in full direct custody has been interrupted for a period covering the whole calendar month, the institution (s) shall pay the child allowance to the person who has the child to whom the child belongs in direct custody for that period. Paragraph 2 shall apply mutatis mutandis to the payment of the child allowance at the time of the stay. ';
17. Article 20 (1) reads as follows:
"(1) The entitlement to a social benefit is for a parent [§ 7 (2) (b) and (d)] who is entitled to an allowance to cover the needs of a child who is not entitled to a child in the care of a child, except for a child entrusted with the care referred to in § 43 (2), including an uninsured child who is entitled to a allowance to cover the needs of a child, because he is entitled to a pension pension pension which is equal to or greater than that of a family allowance (§ 40), or an uninsured child entrusted with the care referred to in § 43 (3) or an uninsured child who is in full direct provision of the institution (institution) for the care of children or youth, if the family's income is less than the sum of the minimum of the family, possibly increased under § 22 (2) and (2) and (4). Where more than one of the conditions laid down in Article 22 (1) and (2) is met at the same time, the minimum living allowance shall be fixed, taking into account the fact that the highest coefficient referred to in Article 22 is applied. '
18. In Article 20 (2), the word "family 'shall be inserted after the word" satisfy'.
19. in Paragraph 22 (1), points (e) to (g) are deleted.
20. in Article 22 (2) (b), the words "(§ 7 (8))" shall be inserted after the word "parent"; and in point (d) the words "(§ 7 (8)) shall be inserted after the word" parents ";
21. in Paragraph 22 (3), "security" is replaced by "insurance."
22. in Paragraph 22, paragraph 5 is deleted.
23. In Paragraph 24 (1), the words' does not exceed 'are replaced by' is less than '.
Article 24 (2) reads as follows:
"(2) The owner of the property in which the owner is using the apartment shall also be considered to be the owner of the apartment if it is registered for permanent residence. ';
25. in Article 27 (4), the words' not for July and August 'shall be replaced by' not for July and August ';
26. In Paragraph 28 (4), the following sentences are added at the end: "If a child commutes to a school or its components, whose head offices are in different places, the amount of the allowance shall be determined according to the outermost place to which the child commutes. Where a child commutes to the place of residence of the school as well as to the place of residence of its component, the daily commute referred to in paragraph 1 shall be the case only if the place of residence of the school and its components are outside the place of residence where the child is declared for permanent residence. ';
27. In Paragraph 29, the words "always on 1 September and 1 February 'shall be deleted and the following words shall be added at the end:" always on 1 September, and if the amount in force from 1 September is increased by at least 10% in at least one tariff zone, that amount shall also be fixed on 1 February'.
28.
(1) Entitlement to a parental allowance shall be granted to a parent who, in person, shall take care of at least one child on a day-to-day basis.
(a) up to four years of age; or
(b) up to seven years of age, if it is a child who is long-term or severely disabled.
(2) A parent shall not be entitled to payment of the parental allowance in a calendar month, unless otherwise specified below, if in a calendar month:
(a) in the case of a gainful activity referred to in Articles 10 (1) (a) and 10 (1) (b), income is higher than that provided for in paragraph 3, or the gainful activity referred to in Article 10 (1) (c);
(b) the parent is entitled to sickness insurance (care) benefits, not including sickness insurance (care) benefits from the gainful activity referred to in paragraphs 3 and 4, physical security of jobseekers 4) or allowances due to citizens with altered working capacity at the time of their occupational rehabilitation, 16)
(c) a child entitled to a parental allowance shall attend a nursery, nursery or other similar establishment for a child of pre-school age to a greater extent than that referred to in paragraph 6 or a primary school.
(3) Where a parent carries on a gainful activity referred to in Article 10 (1) (a), he shall be entitled to a parental contribution only if the income from that gainful activity does not exceed, in the calendar month following the deduction of the income tax on natural persons, social security contributions and the contribution to the national employment policy and public health insurance premiums, the amount of personal need for that parent. 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.
(4) Where a parent is employed in accordance with Paragraph 10 (1) (b), the parental contribution shall be paid to him in advance in those calendar months in which, according to the information provided by the parent, his income was lower than that referred to in paragraph 3. At the end of the calendar year in which the parental contribution has been paid in advance, the payment of the parental contribution shall be cleared by re-assessing the entitlement to payment of the parental contribution for each calendar month in accordance with the average monthly income achieved in the activity referred to in Article 10 (1) (b) for the calendar year in which the parental contribution was paid in advance. The average monthly income shall be determined for the calendar months in which the parent was employed in the calendar year referred to in Article 10 (1) (b). If a parent has received sickness insurance benefits from that activity, the income for the advance provision of the parental allowance shall be included in the average monthly income applicable to the settlement of the advances in the calendar month in which the benefits were entered into by the payer. If the average monthly income is higher than the income referred to in paragraph 3, the parent shall be obliged to repay the amounts paid to the advance payment on the parental allowance as overpayment. For the purposes of settlement, the parent shall, by 30 June of the calendar year following the calendar year for which the settlement is made, submit a statement of income from the self-employed's professional activities for the calendar year for which the settlement is made; settlement shall take place no later than 31 August of the calendar year following the calendar year for which the settlement is made.
(5) If, in a calendar month, a parent is involved in the coexistence of the gainful activity referred to in Article 10 (1) (a) with the gainful activity referred to in Article 10 (1) (b), the payment of the parental allowance for that calendar month does not apply.
(6) The parental allowance is due if:
(a) the child visits a nursery, nursery or other similar establishment for pre-school children for a maximum of three calendar days in a calendar month; for visiting a child in a nursery, nursery school or other similar institution for pre-school children on a calendar day, the following shall be understood as being the day on which the child visits a nursery, nursery school or such establishment, irrespective of the duration of the visit;
(b) the child regularly visits a rehab facility not exceeding four hours a day;
(c) the child regularly visits nurseries, nursery schools or other similar facilities for pre-school children to an extent not exceeding four hours a day,
(d) the child visits a nursery, kindergarten or other similar facility for pre-school children to an extent not exceeding four hours a day and if the degree of disability of the sight or hearing of both parents (single parents) is 50% or more (§ 9).
(7) Where a parental allowance has been paid by the parents and the conditions for payment of that allowance have not been met in accordance with paragraphs 2 to 4, the parent shall be obliged to return to the district office the amounts of the parental allowance which are not due.
(8) If, for health reasons, a parent receiving a parental contribution or a child who is entitled to a parental contribution is in the institutional care of a healthcare establishment for more than three calendar months, the parental contribution shall not be subject to that fact from the fourth calendar month.
(9) For the care of the same child, the parental allowance shall be granted only once, to parents designated under the parent agreement, and if there are several children in the family who are entitled to the parental allowance, in the care of those children, the parental allowance shall belong to only one parent, namely the parents designated under the parent agreement. If the parents are not assessed, the district office shall determine which of the parents shall be granted the parental allowance. Where a family [Paragraph 7 (2) (b)] has lost entitlement to a parental allowance in a calendar month because the child has completed the age referred to in paragraph 1 and in the same calendar month there has been entitlement to a parental allowance due to the care of another child, the parental allowance shall be granted only once in that calendar month; in this case, the first and second sentences shall apply mutatis mutandis.
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Regulation Information
| Citation | Act No. 242 / 1997 Coll., amending and supplementing Act No. 117 / 1995 Coll., on State Social Support, as amended, and amending and supplementing certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.09.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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