Decree of the Ministry of Labour and Social Affairs No. 247 / 1994 Coll.
Decree of the Ministry of Labour and Social Affairs, which empowers the Czech Social Security Administration and the Regional Social Security Administration to pass the periodic penalty payment under the Social Security Insurance Act and the contribution to the State Employment Policy
Valid
Order
Effective from 01.01.1995
247
DECLARATION
Ministry of Labour and Social Affairs
of 8 December 1994
authorising the Czech Social Security Administration and the Regional Social Security Administration to waive the periodic penalty payments under the Social Security Insurance and Employment Policy Act
The Ministry of Labour and Social Affairs provides pursuant to § 104ch paragraph 2 of the Act of the Czech National Council No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 241 / 1994 Coll.:
The Czech Social Security Governances1) may, in order to eliminate hardness, waive penalty payments in whole or in part, 2) if:
(a) it is a periodic penalty payment which the organisation is obliged to pay because it has paid after its due date, but not later than one month after that date, the social security contributions and the contribution to the national employment policy (hereinafter referred to as "insurance"); the condition is that the premiums due in the period one year before that date have been paid in time and at the correct amount or have not been paid in time and at the correct amount for reasons recognised by the Czech Social Security Administration;
(b) the organisation has paid the insurance premium on behalf of the health insurance company, (3) if the penalty payment is made for the period from the day following the date of such payment4) within eight days of the date of the finding that the organisation has paid the premium on that account; the date on which the organisation applied for reimbursement of the amount paid for by the health insurance company, but not later than the date on which the Czech Social Security Administration notified it in writing that it had not received the premium,
(c) it is a periodic penalty payment which the organisation is obliged to pay at 0,075% of the amounts due (5) because the authorisation for the payment of premiums and periodic penalty payments in instalments (6) has been revoked because the organisation has not paid in due time or at the correct amount of any debt or insurance due in the period following the decision on the authorisation of the instalments; the condition is that the repayment of the debt or such insurance was not paid in time or at the correct amount for reasons recognised by the Czech Social Security Administration,
(d) it is a periodic penalty payment which an organisation is obliged to pay because it has paid insurance premiums after its due date or at a lower amount than it should have been paid; or
(e) this is a penalty payment of CZK 10,000, not including the reasons and conditions referred to in (a), (b), (c) or (d). The amount of the periodic penalty payment shall be determined on the date on which the application for remission of periodic penalty payments is submitted.
The district social security administration may, by virtue of the removal of hardness, waive the periodic penalty payments in whole or in part, (2) if:
(a) the reasons and conditions referred to in paragraphs 1 (a) to (e) are given; or
(b) it is a natural person who was unable to pay the premium on time for serious health reasons.
The County Social Security Administration may waive the periodic penalty payment to a self-employed person (8) in order to eliminate hardness, (2) if:
(a) the reasons and conditions referred to in Articles 1 (a) to (e) or 2 (b) are given; or
(b) these are periodic penalty payments for a period of at least two months consecutive, for which the self-employed person was entitled to sickness benefit from the sickness insurance of self-employed persons or, where applicable, to receive such sickness benefit, to carry out the service of the armed forces (civil service) or to receive cash assistance in maternity (cash assistance) from the sickness insurance of self-employed persons; This applies mutatis mutandis to periodic penalty payments which the self-employed person is obliged to pay in cases where those grounds have been maintained by the co-worker. In the case of an old-age or invalidity pension beneficiary, the period of incapacity under the preceding sentence shall also mean the period of incapacity for work after the period of support for the provision of sickness insurance provided for by the sickness insurance rules.
(1) The remission of periodic penalty payments pursuant to § 1 to 3 shall be decided upon on the basis of a written request from the payer.
(2) (9) The application for remission of the periodic penalty payments referred to in Articles 2 and 3 shall be submitted to the district social security administration responsible for deciding on the insurance claim; (9) the latter shall also be responsible for the decision on the application and, if the proceedings concerning the application are carried out in the cases referred to in Article 1 (a) and (c), it shall also be responsible for recognising the reasons for which the insurance was not paid in due time or at the correct rate.
(3) The legal effect of the decision on the application for remission of periodic penalty payments shall be the date of its issue.
The penalty for the reason set out in Paragraph 1 (d) may be waived if the natural disaster occurred after 30 June 1997.
This Decree shall take effect on 1 January 1995.
Minister:
Ing. Vodice v. r.
1) Paragraph 3 (1) (a) of the ČNR Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy.
2) § 20 of the Act No. 589 / 1992 Coll., as amended by Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll. and Act No. 241 / 1994 Coll.
3) Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 592 / 1992 Coll. and Act No. 10 / 1993 Coll. Act ČNR No. 280 / 1992 Coll., on Resorts, Trade, Business and Other Health Insurance Companies, as amended by Act No. 10 / 1993 Coll. and Act No. 15 / 1993 Coll.
4) § 19 (2) of the ČNR Act No. 589 / 1992 Coll.
5) Paragraph 20 (3) of the first sentence after the semicolon of Act No. 589 / 1992 Coll., as amended by Act No. 241 / 1994 Coll.
6) § 20a (8) of Act No. 589 / 1992 Coll., as amended by Act No. 241 / 1994 Coll.
7) § 3 (1) (b) of the ČNR Act No. 589 / 1992 Coll.
8) Paragraph 3 (2) of Act No. 589 / 1992 Coll., as amended by Act No. 307 / 1993 Coll.
9) Sections 104b and 119 of the ČNR Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by the ČNR Act No. 590 / 1992 Coll. and Act No. 241 / 1994 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Labour and Social Affairs No. 247 / 1994 Coll., which empowers the Czech Social Security Administration and the Regional Social Security Administration to pay a penalty under the Social Security Insurance Act and the contribution to the State Employment Policy |
|---|---|
| Regulation Type | Order |
| 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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