Act No. 255 / 2020 Coll.
Act on the reduction of social security premiums and the contribution to the state employment policy paid by employers as taxpayers in connection with exceptional measures in the epidemic in 2020 and amending certain laws
Valid
Law
Effective from 27.05.2020
Contents
255
THE LAW
of 20 May 2020
on the reduction of social security premiums periodic penalty payments and the contribution to the national employment policy paid by employers as taxpayers in connection with exceptional measures in the epidemic in 2020 and amending certain laws
Parliament has decided on this law of the Czech Republic:
REDUCTION OF PENALTIES FROM INSURANCE IN SOCIAL SECURITY AND CONTRIBUTION TO THE STATE EMPLOYMENT POLICY OF THE EMPLOYMENT PAID BY THE EMPLOYER AS A PASSENGER IN RELATION TO INDIVIDUAL INSTRUMENTS IN 2020
(1) If, as a taxpayer, the employer has not paid social security contributions and the contribution to the State Employment Policy (hereinafter referred to as "insurance ') for the calendar months of May 2020 to July 2020 within the time limit set in accordance with Section 9 of the Social Security Insurance Act and the contribution to the State Employment Policy (hereinafter referred to as" the Insurance Act'), or has paid a lower amount of the insurance premium, and the debt incurred for that reason is paid by 20 October 2020 at the latest, the penalty payment fixed in accordance with Section 20 of the Law on Insurance against this debt shall be reduced by 80%; each penalty payment shall be rounded up to the whole crown. The condition for such a reduction in the periodic penalty payments is that the employer has, for all calendar months referred to in the sentence of the first sentence, made the premiums payable by its employees within the prescribed period and at the level indicated on the inventory provided for in Section 9 of the Insurance Act.
(2) The employer's payment paid on the relevant account of the relevant district social security administration during the period from 1 June 2020 to 20 October 2020 shall apply if the condition for the reduction of the periodic penalty payments referred to in paragraph 1 is met in the last sentence and unless otherwise specified by the employer, in the following order:
(a) the normal payment of the premiums payable by its servants for the preceding calendar month;
(b) the normal payment of premiums payable by the employer as a taxpayer for the preceding calendar month;
(c) outstanding premiums for previous calendar months which the employer was obliged to pay as a taxpayer from 1 June 2020 to 20 August 2020;
(d) under Section 22a of the Insurance Act.
(3) Debt in respect of insurance premiums and periodic penalty payments arising under paragraph 1 shall not be considered as insurance premiums and periodic penalty payments for the period from 21 June 2020 to 20 October 2020 for the purpose of confirming the state of the employer's obligations under Section 22d of the Insurance and Unpaid Insurance Act for the purposes of Section 20a (6) (a) of the Insurance Act.
(4) If the conditions for the reduction of the periodic penalty payments referred to in paragraph 1 have not been met, the employer shall be obliged to pay the premiums due under Section 20 of the Insurance Act.
(5) If the periodic penalty payment reduced in accordance with paragraph 1 does not exceed CZK 1 000 in total, such debt shall be debited to the competent social security authority.
Amendment of the Act on the organisation and implementation of social security
Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 13 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 5, Act No 2011, Act No. 31 / 2006, Act No. 5, Act No. 13, Act No 2006, Act No. 15 / 2006, Act No. 31 / 2006, Act No 2006, No 2011, No 2011, No 2011, No 2011, No 2006, No 2006, No 2011, No 2011, No 2006, No 2006, No 2011, No 2011, No 2011, No 2011, No 2006, No
1. In Paragraph 39 (1), the first sentence is replaced by the sentence "Employers shall submit to the Czech Social Security Administration in electronic form by means of a data message via a data box or e-mail address."
2. In Paragraph 39 (1), the second sentence is deleted.
3. In the second sentence of Article 39 (1), the words "as referred to in Article 123e (2) 'are inserted after the words" the register'.
4. In Article 39 (6), the words "or in the manner referred to in Article 123e (2) 'are deleted.
5. In Paragraph 39, the following paragraph 7 is added:
"(7) If the employer is unable, for demonstrable objective technical reasons, to submit the registration form referred to in the first sentence of paragraph 1 in electronic form, he may do so by sending it to the address designated by the Czech Social Security Administration; is obliged to state the reason for the procedure. This obligation is also fulfilled by the transmission of the register to the district social security administration, in whose area the employer's department in which the wage records are kept. The technical reasons referred to in the first sentence shall be assessed mutatis mutandis in accordance with Section 61 (5) of the sickness insurance law. '
6. In Article 54 (3) (j), the words "and in the manner set out in Article 39 'shall be inserted after the words" and at the end of point (j), the words' or the obligation to state the reason for the procedure under Article 39 (7) of the first sentence after the semicolon 'shall be added.
Amendment of the Social Security Insurance Act and contribution to the State Employment Policy
Act No. 1 / 2004, Act No. 13 / 2004, Act No. 13 / 2004, Act No. 13 / 2004, Act No. 13 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, No 2011, Act No 2011, Act No 2011, No 2011, Act No. 15 / 2004 / 2004, No, Act No. 15, No 2011, No 2006, No 2011, No 2006, Act No. 15, No. 2006, No.
1. In Article 9, the sentence "The employer fulfils the obligation set out in the first sentence by electronic transmission of the summary in the manner set out in the Social Security Organisation and Implementation Act (77) shall be added at the end of paragraph 2. '.
Footnote 77 reads as follows:
"77) § 123e (2) (a) of Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended."
2. In Article 9, the following paragraph 3 is added:
"(3) If, for demonstrable objective technical reasons, the employer cannot fulfil the obligation imposed in paragraph 2 in the first manner referred to in paragraph 2 of the second sentence, he may do so in writing on the prescribed form by sending to the address designated by the district social security administration; is obliged to state the reason for the procedure. This obligation is also fulfilled by the transmission of this form to the competent district social security authorities. The technical reasons referred to in the first sentence shall be assessed mutatis mutandis in accordance with Section 61 (5) of the sickness insurance law. '
3. In the second sentence of Article 17 (2), "and (b) 'is deleted.
4. Paragraph 19 (1) reads as follows:
"(1) The insurance fee shall be paid in Czech currency for the relevant account of the relevant district social security administration held with the payment service provider. '.
5. in Article 19 (2), point (b) shall be deleted;
Point (c) shall be renumbered (b).
6. in Article 25d (1) (b), the words "on the prescribed form, the summary referred to in Article 9 (2)" shall be replaced by the words "and in a specified manner, the summary referred to in Article 9 (2) or (3), or the obligation referred to in Article 9 (3) of the first sentence to state the reason for the presentation of the summary in writing."
Transitional provision
The employer's obligation to provide an overview pursuant to Article 9 of Act No. 589 / 1992 Coll., as effective before the date of entry into force of the Act, for the period prior to 1 June 2020 shall be governed by Act No. 589 / 1992 Coll., as effective before the date of entry into force of the Act.
Amendment to the sickness insurance law
Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 Coll., Act No. 100 / 2011 Coll.
1. In Paragraph 94 (1), the first sentence is replaced by the following: "The employer shall notify the district social security administration, in electronic form, to the electronic address designated by the administration on the prescribed form of the date of recruitment of the staff member who has established his / her participation in the insurance, no later than the working day following the date of entry into employment, and no later than the working day following the end of the period of employment."
2. In the second sentence of Paragraph 94 (1), the words "within 8 calendar days of the date 'are replaced by the words" not later than the working day following the day'.
3. In Paragraph 97 (1), at the end of the first sentence, the words "; the documents for calculating benefits shall be sent by electronic means to an electronic address designated by the district social security administration '.
4. Paragraph 165, including the title, shall be deleted;
Amendment of the Act on certain social security adjustments in relation to emergency measures in the epidemic in 2020, as amended by Act No. 230 / 2020 Coll.
In Article 2 of Act No. 133 / 2020 Coll., on certain social security adjustments in relation to exceptional measures in the event of an epidemic in 2020, as amended by Act No. 230 / 2020 Coll., paragraph 3 is added as follows:
"(3) For the purposes of Section 39 (1) (b) (1) of the sickness insurance Act, the condition of childcare for the closure of a school or special childcare facility, or any other similar facility for children in whose daily or weekly care the child is otherwise, or of the school of which he is a pupil, shall be deemed to have been fulfilled for the purposes of Section 39 (1) (b) (1) of the sickness insurance law, in the period up to 30 June 2020, even if the staff member does not place the child in that establishment or school in view of the possibility of endangering his or the health of other persons living with a household child as a result of the presence of a coronavar called SARS CoV-2 or for other serious reasons; In particular, a significant reduction in the capacity or operational time of facilities for children or schools or the setting up of restrictive regime measures in such facilities introduced in relation to the presence of coronavirus known as SARS CoV-2 shall be considered as another serious reason. The reason for not placing the child in the establishment or school according to the first sentence shall be stated on the prescribed form. The first and second sentences shall apply mutatis mutandis in the case of care in establishments for other persons referred to in paragraphs 2 and 3 (1). ';
Transitional provision
For the purposes of Section 39 (1) (b) (1) of the Sickness Insurance Act, the condition of childcare for the closure of a school or special childcare facility, or of another similar facility for children in whose daily or weekly care the child otherwise is, or of the school of which he is a pupil, shall also be deemed to be fulfilled if, for the purposes of Section 39 (1) (b) (1) of the Sickness Insurance Act, the staff member has not placed the child in that establishment or school for the reasons referred to in Section 2 (3) of Act No. 133 / 2020 Coll., as effective from the date of entry into force of this Act, during the period from 1 May 2020 until the date of entry into force of that Act. The first sentence applies mutatis mutandis in the case of care in establishments for other persons referred to in § 2 (2) and § 3 (1) of Act No. 133 / 2020 Coll.
EFFECTIVE
This Act shall take effect on the day of its publication, with the exception of the provisions of Sections 3, 4 and 5 (4), which shall take effect on the first day of the calendar month following its publication, and of Sections 2 and 5 (1) to (3), which shall take effect on 1 September 2020.
z. Filip v. r.
Zeman v. r.
Babiš v. r.
Contents
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Regulation Information
| Citation | Act No. 255 / 2020 Coll., on the reduction of periodic penalty payments on social security premiums and the contribution to the state employment policy paid by employers as taxpayers in connection with exceptional measures in the epidemic in 2020 and on the amendment of certain laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.05.2020 |
|---|---|
| Effective from | 27.05.2020 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Administrative law
Health
The regulation text is for informational purposes only.
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