What is Full text of Act No. 260 / 1993 Coll.?

Full text of Act No. 260 / 1993 Coll., Act on Social Security Insurance and Contribution to State Employment Policy (full text as shown in later amendments and additions) — Law on Social Security Insurance and Contribution to State Employment Policy (full text as seen from subsequent amendments and additions).

When it became Full text of Act No. 260 / 1993 Coll. effectiveness?

Full text of Act No. 260 / 1993 Coll. became effective date not available.

Is Full text of Act No. 260 / 1993 Coll. still valid?

Yes, Full text of Act No. 260 / 1993 Coll. is still valid and effective.

Full text of Act No. 260 / 1993 Coll. - Law on Social Security Insurance and Con...

260

_

Announces

full text of the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, with amendments and additions implemented by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 160 / 1993 Coll.

THE LAW

on social security contributions and contributions to national employment policy

§ 1

This law regulates social security contributions, which include pension and sickness insurance premiums, and a contribution to the state employment policy (hereinafter referred to as "insurance ').

§ 2

Insurance is the income of the state budget of the Czech Republic. The income of the state budget of the Czech Republic is also penalty payments (§ 20), the premium on social security insurance (§ 21) and the fines (§ 22) imposed under this law.

§ 3

Charges

(1) The insurance premiums are payable by the following taxpayers:

(a) organisations which, for the purposes of this Act, mean legal or natural persons who employ more than 25 employees, or less, but who are kept by another natural or legal person who employs more than 25 employees;

(b) small organisations which, for the purposes of this Act, are legal or natural persons who employ at least one employee and do not fulfil the conditions referred to in (a);

(c) staff covered for the purposes of this Act:

1. employment workers,

2. Workers working in a ratio that has an employment content but is not so marked or does not have all the formalities required for an employment relationship;

3. Workers working under an agreement on work,

4. members of cooperatives, if they are not in employment relations with the cooperative but are engaged in the work for which they are remunerated;

5. Associates of a limited liability company and commanditists of a limited liability company, if they are not in employment relations with that company but are engaged in the work for which they are remunerated,

6. Members of the legislature,

7. members of municipal councils who perform the function of long-term vacant members of the municipal council,

8. internal scientific aspirants,

9. volunteer staff of the care service,

10th foster care in special facilities,

11. Persons in prison,

12. Citizens with altered working capacity preparing for employment if they are involved in sickness insurance (insurance) under the sickness insurance (insurance) rules, 1)

(d) self-employed persons who, under social security legislation, are involved in sickness and pension insurance, including for their co-operations.2)

(2) Citizens who are engaged abroad in the employment referred to in § 8 (1) (a) to (d) and (g) of Act No. 100 / 1988 Coll., on Social Security, and who are resident on the territory of the Czech Republic may pay pension contributions and contributions to state employment policy for the duration of such employment; However, it is not only pension insurance that can be paid or a contribution to the state employment policy.

§ 4

Insurance

The amount of the premium shall be determined at the percentage of the assessment base established for the relevant period.

§ 5

Measurement basis

(1) Measurement basis

(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 gives rise to participation in sickness insurance, with the exception of non-deductible income which is:

1. several3) provided at termination and several4)

2. performance of loyalty or stability, if any, 5)

3. reimbursement of expenses paid to staff in connection with employment, 6)

4. damages, 7)

5. fees paid under the Act on inventions, designs and improvements, 8)

6. in-kind benefits, with the exception of in-kind wages, and other similar benefits, or, where appropriate, financial compensation for non-paid benefits;

7. compensation for salaries 9) in the performance of the armed forces and civil service;

(b) the organisation and the small organisation are the amount corresponding to the sum of the assessment bases of its staff;

(c) self-employed persons shall be the amount to be determined by themselves, but not less than 35% of the income from self-employment after deduction of expenditure incurred in achieving, securing and maintaining them; 13) a share of common revenue shall be considered as income. 14) In the case of a member of a public company and an associate of a limited company, the first sentence of the income referred to in the first sentence shall be regarded as a company under the social contract on the basis of the tax base. 15) Where a self-employed person is also a co-employed person, his share of the common income referred to in point (d) shall also be considered as income from self-employment,

(d) the cooperating person is the amount determined by the self-employed person, but not less than 35% of the share of the cooperating person in the joint income after deduction of expenditure incurred in achieving, securing and maintaining them, 13)

(e) the citizen referred to in Article 3 (2) shall be the amount to be determined by himself, but at least twice per month the amount of the minimum wage of workers in employment remunerated by the monthly salary payable on the first day of the calendar month in which the insurance is paid.

(2) The assessment basis of a self-employed person may not be lower than six times the minimum wage; This does not apply if it is a self-employed person who, for at least half of the period of self-employed activity in the relevant period (Paragraph 6 (2), first sentence), is already involved in sickness insurance for another reason, or is a beneficiary of an old-age or invalidity pension. The assessment basis referred to in the preceding sentence shall be reduced by an amount equal to half the minimum wage for each calendar month in the relevant period in which the sickness insurance of the self-employed person was not maintained for the whole calendar month, or the self-employed person was recognised as unfit for work throughout the calendar month, ordered quarantine under the rules on measures against communicable diseases, served in the armed forces (civil service) or paid for maternity assistance (assistance). The measuring basis may not exceed CZK 486 000. The minimum wage here is the amount of the minimum wage for workers in employment remunerated by the monthly salary, 26) which applies on 1 January of the calendar year in which the premium payment is due (Section 14a (5)). The provisions of the previous sentences shall apply mutatis mutandis to the assessment basis of the cooperating party.

§ 6

Applicable period

(1) The relevant period for determining the basis of assessment is the calendar month for which the premium is paid, unless otherwise specified.

(2) For self-employed persons and the cooperating person, the relevant period shall be the calendar year for which the insurance is paid. If the person is engaged in agricultural production, forest and water management, or in artistic or other creative activities on the basis of the Law on the Works of Literary, Scientific and Artistic (Copyright Act) 16), or in the activities of the restoration of cultural monuments and collection items, the period for which he has performed such activities shall be the relevant period, but not more than the period of the last three calendar years, including the calendar year for which the insurance is paid. The condition is that it applies at the latest when submitting the extract of the return for the calendar year for which the premium is paid.

§ 7

Rates of premiums

(1) The premiums on the basis of the assessment are:

(a) for an organisation and a small organisation, 27%, of which 3,6% for sickness insurance, 20,4% for pensions and 3% for national employment policy,

(b) 9% for staff, of which 1,2% for sickness insurance, 6,8% for pension insurance and 1% for national employment policy;

(c) for self-employed and cooperating persons, 36%, of which 4.8% for sickness insurance, 27,2% for pensions and 4% for national employment policy;

(d) for the citizens referred to in Article 3 (2), 31,2%, of which 27,2% for pensions and 4% for national employment policy.

(2) If the actual increase in the average nominal wage for all business operators exceeds the increase in prices by more than 5%, the rate of the premium on the basis of the assessment basis referred to in paragraph 1 (a) shall be 30% for the organisation or small organisation which rewards its employees under Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, of which 6% for the state employment policy. The increase in average nominal wages and price increases is an increase recorded quarterly by the Czech Statistical Office against the same period last year.

(3) The Government of the Czech Republic shall provide for a regulation from which the calendar month and for which the organisation or small organisation referred to in paragraph 2 shall pay the premium equivalent to that referred to in paragraph 2.

(4) The insurance is rounded to the top of the crown.

Insurance premiums

§ 8

(1) The organisation and the small organisation are also obliged to pay the insurance premiums which the employee is obliged to pay. The insurance premiums paid for the staff member shall be deducted by the organisation or a small organisation from its income charged to him in connection with the performance of the employment.

(2) The organisation and the small organisation are obliged to calculate the premiums which they are obliged to pay.

§ 9

(1) The organisation will deduct the sum of the amounts of the sickness benefits and the parental allowance settled from the insurance premiums it is obliged to pay and the difference will be borne by the Czech Social Security Administration.

(2) The amount of the premiums referred to in paragraph 1 shall be paid for each calendar month and shall be payable on the date specified in the organisation for the payment of wages and salaries for the month in question. In organisations where wage and salary payments are spread over different days, the due date of the premium shall be the last day of that payment for the preceding calendar month. If this date is not specified, the premium shall be due no later than eight days after the end of the calendar month for which it is paid.

(3) Within the time limit referred to in paragraph 2, the Czech Social Security Administration shall provide an overview of the amounts of sickness insurance and parental contributions settled, the amount of the assessment basis, the amount of the premiums payable and the difference between the insurance and the sickness insurance benefits and the parental contribution, indicating the date of payment of the difference and the account number from which the payment of the difference was made.

(4) If the total of the sickness and parental benefits charged is higher than the insurance payable by the organisation, the organisation shall request the Czech Social Security Administration to pay for the difference. The Czech Social Security Administration shall pay the difference within eight days of receipt of the request for reimbursement and the summary of the data referred to in paragraph 3.

§ 10

The small organization is obliged to pay the premium for a calendar month on behalf of the Czech Social Security Administration on the day it has designated for paying wages and salaries for the month in question. In a small organisation where wages and salaries are spread over different days, the due date of the premium shall be the last day of that payment for the preceding calendar month. If this date is not specified, the premium shall be due no later than eight days after the end of the calendar month for which it is paid. Within the time limit specified in the previous sentences, the small organisation shall provide the competent district authority with an overview of the assessment bases for each employee for the relevant period and an indication of the aggregate amount of premiums, indicating the date of payment of the insurance premiums and the account number from which the payment was made.

§ 11

The organisation or small organisation in which the sentenced person is assigned to carry out the work shall be obliged to pay, for each calendar month, to the correctional establishment concerned, together with the wage for the work of the convicted person and the insurance payable [Paragraph 7 (1) (a)]. The Retirement Institute shall deduct the sum of sickness insurance benefits paid by the sentenced person who is obliged to pay for the sentenced person (§ 8 (1)) and shall pay the amount of the insurance contributions to the account of the Czech Social Security Administration within the period referred to in § 9 (2). Paragraph 9 (3) and (4) shall apply mutatis mutandis.

§ 12

The legal successor of an organisation or a small organisation shall be subject to an obligation to pay insurance premiums for a maximum period of 10 years from the date on which it became the legal successor. The relevant district social security management18) is required to declare, at the request of such a successor, the registered amount of the premiums due.

§ 13

The self-employed person shall pay the insurance for himself and his co-workers and pay them separately to the account of the relevant district social security administration. 19)

§ 14

(1) The self-employed person pays premiums in the form of advances on premiums and premiums, unless otherwise specified. Where, in other provisions, insurance premiums are referred to, this means, depending on the nature of the case, advances on premiums and premiums.

(2) Advances shall be paid for each calendar month. The amount of the premium advance shall be determined by the percentage referred to in Section 7 (1) (c) of the monthly assessment basis. The amount of the monthly assessment basis shall be determined by the self-employed person himself; where he has been self-employed in the preceding calendar year, the amount of the monthly assessment basis shall be at least the average of the basis of assessment determined in accordance with Article 5 (1) (c) or (d) and paragraph 2 for the determination of premiums for the previous calendar year, taking into account only those calendar months in which he was self-employed for at least part of that month. The monthly assessment basis shall not be less than half the minimum wage; the minimum wage is the minimum wage for workers in employment remunerated by monthly pay, 26) which applies on the first day of the calendar month in which the premium is paid.

(3) After the date on which the summary referred to in Article 15 (1) was or should have been submitted, the advance on the premium referred to in paragraph 2 shall be valid until the date on which such summary was or should have been submitted in the following calendar year.

(4) At the request of a self-employed person, the competent councils19) will reduce the monthly assessment base for a maximum of three months if its income from the self-employed activity or the income of the cooperating person after deduction of the expenditure incurred in attaining, securing and retaining it (13), on average for one calendar month in a period of at least three calendar months in succession in the calendar year in which the advance payment is made, is at least one third lower than that of that income in the previous calendar year on average for one calendar month in which a self-employed activity has been carried out for at least part of the month.

(5) The monthly assessment basis established by the self-employed person in accordance with this Act and paid an advance on insurance premiums cannot be amended retrospectively, except in the cases referred to in Paragraph 15 (2).

(6) Insurance advances are not paid for the calendar months in which a self-employed person has been recognised as unfit for work throughout the calendar month, has been ordered to be quarantined according to the rules on measures against communicable diseases, has served in the armed forces (civil service) or has been responsible for monetary assistance in motherhood (financial assistance). The provisions of the previous sentence shall apply mutatis mutandis as regards advances on insurance premiums for cooperating persons.

(7) The advances due on the premiums shall be set at the minimum amount of the monthly assessment base determined in accordance with paragraph 2.

(8) If the sum of the advances on premiums paid for the relevant period is higher than the premiums provided for under Section 4, this is a premium premium (Section 17).

(9) The premium supplement shall be set at the difference between the amount of the premium determined in accordance with Paragraph 4 and the amount of the advances on premiums paid for the relevant period.

§ 14a

(1) The premium advance shall be payable on the calendar month for which the premium advance is payable no later than the 20th day of the preceding calendar month. If the event referred to in Paragraph 14 (6) has lasted continuously from the first day at least until the 20th day of the calendar month, the advance on the premium shall be payable from eight days after the date of termination of that event.

(2) In the calendar month in which the sickness insurance of a self-employed or cooperating person has been incurred, the advance on the premiums for that month shall be payable no later than eight days after the sickness insurance has been incurred. No later than eight days after the sickness insurance is incurred, the premium shall be payable for the following calendar month if the last day of payment of the premium for the calendar month in which the sickness insurance of a self-employed or cooperating person was incurred is the 21st day of that month or the following days. No later than eight days after the entry into the sickness insurance of a self-employed or cooperating person who has already taken part in the sickness insurance for another reason or is an old-age or invalidity pension beneficiary, if their sickness insurance has been incurred under Section 145b (2) (a) of Act No. 100 / 1988 Coll., on social security, as amended by Act No. 160 / 1993 Coll., the insurance advances are due for the period since the sickness insurance became due to the sickness insurance claim; if the application for sickness insurance took place after the 12th day of the calendar month, the advance for the following calendar month shall be payable within eight days of such registration.

(3) If the sickness insurance of a self-employed person or of a co-worker is cancelled because of a failure to fulfil the condition of earnings required by the special law for participation in sickness insurance, 27) the self-employed person is obliged to pay the insurance advance no later than eight days after the registration of the sickness insurance, 28) for the period from 1 January of the calendar year in which the sickness insurance was re-established.

(4) Self-employed persons may, after consultation with the relevant county social security administration (19), pay advances on premiums for more than a month, but always only in advance and no later than the end of the calendar year.

(5) The premium supplement shall be payable no later than eight days after the submission of the tax return for the calendar year for which the premium is paid. If the tax return has not been filed within the time limit laid down by a special law, 29) this supplement shall be payable no later than eight days after the expiry of that period. In cases where, pursuant to the third sentence of Paragraph 14a (2), advances on premiums have not been paid, premiums shall be payable within the periods specified in the preceding sentences.

§ 15

(1) A self-employed person insured for at least part of a calendar year shall be required to submit to the competent district welfare authority (19) no later than eight days after the submission of the tax return for that calendar year an overview of the total of the advances on the insurance premiums paid for the relevant period, the income from the self-employed activity and the expenditure incurred in achieving, securing and maintaining them, 13) the share of the cooperating persons in the joint income and expenditure, the assessment basis established on the income from the self-employed activity referred to in Article 5 (1) (c) and (d) and (2), the contribution calculated for at least after a part of the calendar year of the sickness insurance undertaking, the lowest monthly basis for the payment of the premiums referred to in Article 14 (2) and the proof of the date of the tax return, separately and separately for each cooperating person, which was at least after the part of the calendar year. If the tax return has not been filed within the time limit laid down by the special regulation, 29) the self-employed person shall be required to submit the information referred to in the previous sentence no later than eight days after the expiry of that period. The indication of the designated assessment basis which the self-employed person indicated in accordance with the first sentence of the summary cannot be amended retrospectively, except in the case of a change in the data on the income or expenditure that the self-employed person indicated in that summary.

(2) Where the information referred to in paragraph 1 is subsequently changed, the self-employed person shall report those changes within eight days and, where applicable, the premiums due shall be paid within 30 days of the date on which they became aware of those changes.

(3) The obligations referred to in paragraphs 1 and 2 are also those of a self-employed person who, during the previous calendar year, carried out the activity referred to in Article 2 (3) (a), (b), (c) or (e) of the Social Security Act, (30) even if he was not covered by sickness insurance; If the activity referred to in Section 2 (4) of the Social Security Act is concerned, 30) the self-employed person has this obligation.

(4) The obligations referred to in the preceding paragraphs shall also apply to persons who have ceased their self-employment in the calendar year in which they submit their tax returns or in the previous calendar year.

§ 16

The citizen referred to in Article 3 (2) shall pay pension and national employment policy contributions to the account of the relevant district social security administration. 19) The pension insurance and the contribution to the state employment policy shall be payable after any application lodged at any time and shall be paid for every calendar month.

§ 17

Excess premium

(1) The excess premium shall be refunded to the payer of the premium or to his legal successor within five years of the end of the calendar year in which it was incurred, unless there is another payable obligation towards the district social security administration or the Czech social security administration. If there is such a commitment, the premium shall be used to cover the premium.

(2) The Czech Social Security Administration or the competent district Social Security Government19) is obliged to refund the premium premium within one month of receipt of the application for reimbursement or from the date on which it was found.

§ 18

Limitation of premiums

(1) The right to prescribe the premiums due shall be limited 10 years from the due date. If an action has been taken to determine the amount of the premium or its measurement, the new limitation period shall be extended from the date on which the premium payer became aware of it.

(2) The right to claim premiums shall be limited within 10 years of the legal power of the payment notice by which it was assessed.

§ 19

Method of payment of premiums

(1) Insurance premiums are payable in Czech currency

(a) a cash-free transfer from an account held with a bank to the relevant account of the relevant social security administration (§ 9, 10); or

(b) in cash by postal order to the relevant account referred to in (a).

(2) The date of payment of the premium is deemed to be:

(a) in the case of cash transfers from the bank's accounts, the date on which the write-off was made from the payer's account;

(b) in the case of cash payments, the date on which the bank, post office or other beneficiary accepted or accepted the cash.

(3) Banks and post offices are required to transfer payments to the relevant accounts of the relevant social security administrations (§ 9, 10), at the latest on the following working day at the latest after the payment from the insurance payer's account has been made or has been accepted in cash to the account of the relevant social security administration. Where the account of the competent social security administration with a bank other than the account of the payer of the insurance policy from which the payment is transferred, the bank making the payment shall transfer the amount paid to the bank with which the account of the competent social security administration is held within the period specified in the preceding sentence. The same procedure shall apply to payments made to the account of the competent social security administration in cash. The bank with an account of the relevant social security administration shall credit the payments thus transferred no later than the following working day after having acquired the right to dispose of such funds. At the same time, banks and post offices are required to communicate to the relevant social security administrations the date on which the payment was debited from the payer's account. In the event of failure to comply with these deadlines, the relevant social security administration must pay interest at the rate of the normal discount rate of the Czech National Bank on the amount not transferred in time.

§ 20

Penalties

(1) If the insurance has not been paid within the prescribed period, or if it has been paid in less than the amount in which it should have been paid, the premium payer shall be obliged to pay periodic penalty payments. The periodic penalty payments shall be 0,3% of the amount due for each calendar day in which any of these events lasted. Paragraph 14 (7) shall apply mutatis mutandis to the amount of the premium advance.

(2) As regards the maturity of the periodic penalty payment, the way in which it is paid, its recovery, the limitation period and the repayment of the excess payment on the periodic penalty payment shall be treated in the same way as insurance premiums.

§ 21

Reinsurance premium

(1) The premium on social security insurance (hereinafter referred to as "premium on insurance") shall be imposed by the competent countries20) to the organisation or small organisation if:

(a) the production facilities of an organisation or a small organisation, as decided by the competent authority responsible for professional safety and health at work, do not comply with the rules for ensuring safety and health at work; or

(b) the production facilities of the organisation or small organisation, as decided by the competent health authority, do not comply with the health or hygiene rules; or

(c) according to the findings of the competent authority of professional occupational safety and health care or medical authority, the prescribed plant for the protection of the life and health of workers is not operated.

(2) The amount of the premium may be up to 5% of the assessment base [Paragraph 5 (1) (b)] per month for which the premium is paid. Where the deficiencies identified relate only to the lower part of the organisation or small organisation, the premium shall be fixed only from the sum of the assessment bases of the employees in that lower component.

(3) The insurance premium shall be paid by the organisation or small organisation from the first day of the calendar month in which the decision referred to in paragraph 1 (a) or (b) has become final or the findings referred to in paragraph 1 (c) have been made until the end of the calendar month in which the deficiencies identified have been remedied. Where a time limit has been set to remedy deficiencies, the organisation or small organisation shall be obliged to pay a premium on premiums only from the first day of the calendar month in which that period has passed and the deficiencies continue.

(4) As regards the maturity of the premium, the method of its payment, its enforcement, limitation and repayment of the premium premium shall be treated in the same way as insurance premiums.

§ 22

Fines

(1) For non-compliance or non-compliance with the obligations laid down in § 9 (3), § 10 in the fourth sentence, § 11 and § 24 in the second sentence, the competent district social security administration may impose a fine on the organisation or small organization up to CZK 10 000 for each individual non-compliance or breach of the obligation.

(2) For failure to fulfil or breach the obligations laid down in § 15 and § 24 sentence of the second sentence, the competent district social security administration may impose a fine on a self-employed person up to CZK 10,000 for each individual failure or breach of the obligation.

(3) The fine may be imposed within two years of the date on which the competent district social security administration became aware of the failure or infringement, but no later than five years from the date on which the infringement or infringement occurred.

(4) As far as the method of payment and enforcement of the fine is concerned, the same shall apply as for premiums.

§ 23

Time counting

(1) The time limit determined by day shall begin on the day following the event which is decisive for its beginning.

(2) The last day of the period determined by week, month or flight shall be the day which corresponds to the date on which the event starts. If it is not such a day of the month, it shall be the last day of the month.

(3) If the last day of the period is Saturday, Sunday or holiday, the last day of the period shall be the closest to the following working day.

§ 24

Forms

The Czech Social Security Administration is obliged to ensure that the forms needed to report the data provided for by this Act are issued. These forms are payable by the policyholders referred to in Section 3.

§ 25

Specific provisions

(1) The provisions of Sections 2 to 24 shall also apply to members of the Prison Service of the Czech Republic and the Police of the Czech Republic with the following derogations:

(a) where under these provisions the Czech Social Security Administration exercises jurisdiction, this means the Ministry of Justice of the Czech Republic and the Ministry of Interior of the Czech Republic;

(b) where these provisions refer to an organisation and small organisation, this means the Department of the Prison Service of the Czech Republic and the employer of a member of the Police of the Czech Republic.

(2) The provisions of paragraphs 2 to 24 shall also apply to members of the other armed security corps and security services and to members of the armed forces with a place of employment (classification) on the territory of the Czech Republic, except as otherwise provided in the Special Act, with the following derogations:

(a) where, under these provisions, the Czech Social Security Administration exercises its competence, this means the competent social security authority of those members;

(b) where these provisions refer to an organisation and a small organisation, this shall be understood as the competent department of the armed security corps, security services and armed forces.

§ 25a

Reimbursement of premiums paid

If, according to a specific regulation, 31) pays compensation for wages, compensation for wages, additional payment for wages or other similar transactions, the employer also pays premiums which he is obliged to pay [Paragraph 7 (1) (a)]; This applies mutatis mutandis to the cost of creating a public service (32) and to the payment of remuneration and wages by the employer from the funds of the trade union, 33) unless otherwise provided in the collective agreement.

Transitional and final provisions

§ 26

(1) Insurance under this Act, paid by employees, organisations and small organisations, is first paid for January 1993.

(2) The current rules apply to the contribution of insurance (23) for 1992 and previous years and to income settled by December 1992 inclusive.

(3) Insurance premiums paid for January 1993 in accordance with the provisions in force prior to the date of application of this Act by a self-employed person who has been self-employed before 1 January 1993 shall be deemed to have been paid under this Act.

(4) Self-employed persons who were self-employed before 1 January 1993 are required to pay under this law for the months of February to July 1993, which corresponds to 45% of the difference between the expected self-employed persons' income achieved in 1992 and the expected expenditure incurred in achieving, securing and maintaining them, and which amounts on average to one calendar month of the calendar months in which they participated in or were not involved in the sickness and pension activities in 1992. However, the assessment basis for the calendar month may not be less than half of the amount of the minimum wage of workers in employment remunerated by the monthly salary, which shall be valid on the first day of the calendar month in which the insurance is paid. Where the assessment basis thus determined is lower than the assessment basis established pursuant to Article 5 (1) (c), it shall be adjusted in accordance with the provision quoted and the premiums due shall be paid until 31 July 1993.

(5) In the case of a self-employed person engaged in agricultural production, forestry and water management, or engaged in artistic or other creative activities on the basis of a law on works of literary, scientific and artistic (copyright), 16), or in the activities of a restoration of cultural monuments and collection items, the same shall be applied mutatis mutandis in accordance with paragraph 4, with the difference that, if requested, premiums for the months of February to July 1993 shall be based on the period during which such activity was carried out before 1 January 1993, but not more than three calendar years consecutive.

(6) In determining the premiums, 24) which the self-employed person owes for the period before 1 January 1993, the rules in force before 1 January 1993 shall be followed.

(7) A self-employed person who, before 1 January 1993, paid the premium in accordance with the provisions applicable before 1 January 1993 and for the period after 31 December 1992, shall be required to pay back any premiums due under this Act for the months of February 1993 and the following months no later than the 20th day of the calendar month following that for which the premium was still paid.

(8) Paragraphs 3 to 7 apply mutatis mutandis to insurance premiums for cooperating persons.

(9) The pension insurance and the contribution to the state employment policy paid by a citizen working abroad (Paragraph 3 (2)) for the period of such employment before 1 January 1993 shall be paid at the rate laid down by this law.

§ 27

Organisations and small organisations which in December 1992 were payers of salary payments pursuant to Act No. 156 / 1989 Coll., on contributions to the State Budget, as amended, on payroll taxes pursuant to Act No. 157 / 1989 Coll., on pension tax, as amended, or on wage and remuneration taxes pursuant to Act No. 172 / 1988 Coll., on agricultural tax, as amended, are required to pay social security contributions and a contribution to the State employment policy of 27% of the basis for this contribution or this tax, which was applicable to the payment of the advance on this contribution or that tax for December 1992. Organisations and small organisations whose activity is seasonal and for which the basis for determining the level of premiums exceeded the expected calculation basis in accordance with the rules of this provision for January 1993 by more than 25% shall, until 8 January 1993, be required to pay the premium at the same percentage but determined on the basis given as the average of the bases for each month of 1992. The provisions of the previous sentences are without prejudice to the obligation to pay the premium under Paragraph 26 (1) for January 1993.

§ 28

Under these regulations, the cooperative which has contributed for its members to the partial reimbursement of their social security costs shall account for the sum of the contributions for the partial reimbursement of the social security costs paid for 1992, at the latest when collecting funds for the payment of remuneration for work in February 1993.

§ 29

The Czech Social Security Administration may determine that an organisation, a small organisation or a rehabilitation institution pay insurance premiums or the difference between insurance premiums and sickness benefits paid and the parental allowance to the account of the relevant district social security administration, which then also performs other tasks which otherwise result from the provisions of Sections 9 and 10 of the Czech Social Security Administration.

§ 30

If, after 31 December 1992, the competent social security authority decides on periodic penalty payments, premium payments or fines, it shall be applied in accordance with the existing rules if the facts relevant for their imposition occurred before the application of this law.

§ 31

Where the term "insurance social insurance 'and" insurance employment' are given in the existing laws, this shall mean insurance under this law.

§ 32

They are hereby repealed with effect from the following date:

1. Sections 56 and 57 of Act No. 54 / 1956 Coll., on sickness insurance of employees, as amended by Act No. 110 / 1990 Coll., Act No. 180 / 1990 Coll. and Act No. 306 / 1991 Coll.

2. § 101 of Act No. 121 / 1975 Coll., on Social Security, as amended by Act No. 150 / 1979 Coll.

3. § 11 (b) sentence after semicolon and § 145b (2) of Act No. 100 / 1988 Coll., on Social Security, as amended by Act No. 110 / 1990 Coll., Act No. 578 / 1991 Coll. and Act No. 582 / 1991 Coll.

4. Decree No. 91 / 1958 Coll., which publishes the measures of the Central Council of Trade Unions on the organisation and implementation of staff sickness insurance, as amended by Decree No. 191 / 1960 Coll., Decree No. 6 / 1967 Coll., Decree No. 178 / 1968 Coll., Decree No. 123 / 1990 Coll., Decree No. 262 / 1990 Coll. and the Czech National Council Act No. 582 / 1991 Coll.

5. § 145a of Decree No. 128 / 1975 Coll., implementing the Social Security Act, as amended by Decree No. 164 / 1979 Coll., Decree No. 149 / 1988 Coll. and Decree No. 260 / 1990 Coll.

§ 33

(1) This Act shall take effect on 1 January 1993.

(2) This Law expires on 31 December 1993.

x x x

Act ČNR No. 10 / 1993 Coll., on the state budget of the Czech Republic for 1993, amending and supplementing certain laws of the Czech National Council and certain other regulations, became effective on 1 January 1993. Act No. 160 / 1993 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 by the Act of the Czech National Council No. 10 / 1993 Coll., and some other laws, came into effect on 1 July 1993.