Act No. 262 / 2020 Coll.
Act amending Act No. 159 / 2020 Coll., on Compensation Bonus in relation to Crisis Measures related to Coronavirus SARS CoV-2
Valid
Law
Effective from 03.06.2020
Text versions:
03.06.2020
02.06.2020
262
THE LAW
of 27 May 2020
amending Act No 159 / 2020 Coll., on the Compensation Bonus in relation to Crisis Measures related to the occurrence of the Coronavirus SARS CoV-2
Parliament has decided on this law of the Czech Republic:
Act No 159 / 2020 Coll., on the Compensation Bonus for Crisis Measures related to the occurrence of the Coronavirus SARS CoV-2, as amended by Act No 234 / 2020 Coll., is amended as follows:
1. At the end of the text of the heading § 2, the words "in the case of a self-employed person 'are added and paragraph 3 is deleted.
2. Paragraph 2 (1) reads as follows:
"(1) The compensation bonus is subject to a self-employed person under the pension insurance law. The person referred to in the first sentence shall not be subject to a compensation bonus in respect of the person carrying out the activity resulting in the person participating in the sickness insurance as an employee; However, this shall not apply if:
(a) the pursuit of a teaching profession;
(b) the activities in respect of which participation in sickness insurance is incurred only for the reasons set out in Article 5 (a) (12) and (13) of the sickness insurance law. "
3. The following Section 2a and 2b are inserted after Section 2, including the headings:
Compensation bonus for a limited liability company member
(1) The subject of the compensation bonus is also a natural person who is a member of a limited liability company established for the purpose of making a profit that has:
(a) a maximum of two members, those members being natural persons and their share not being represented by a tribal list; or
(b) only members of the same family and their share is not represented by a tribal list.
(2) Only those who:
(a) fulfil the conditions laid down in paragraph 1 on 12 March 2020;
(b) does not carry out an activity resulting in sickness insurance being an employee, with the exception of employment in a limited liability company which is a member; and
(c) on 12 March 2020:
1. resident of the Czech Republic, or
2. non-resident of the Czech Republic, which assumes that it will meet all the conditions for applying the tax reduction for the tax period of 2020 pursuant to Section 35ba (2) of the Income Tax Act.
(3) The compensation bonus referred to in paragraph 1 may not be a limited liability company member who, during the bonus period:
(a) has been in bankruptcy or liquidation; or
(b) has been an unreliable payer or an unreliable person under the Value Added Tax Act.
(4) The compensation bonus provided for in paragraph 1 cannot be the subject of a limited liability company's shareholder,
(a) whose turnover under Section 1d (2) of the Accounting Act for the completed tax period of corporate income tax immediately preceding the bonus period did not exceed CZK 180,000 or which assumes that its turnover under Section 1d (2) of the Accounting Act for the first outstanding corporate income tax period over which this company operates does not exceed CZK 180,000,
(b) which was not a tax resident on 12 March 2020
1. The Czech Republic, or
2. another Member State of the European Union or the European Economic Area and has not achieved most of its income for the relevant period referred to in point (a) from sources within the Czech Republic.
(5) Where a natural person is a member of several limited liability companies, compliance with the conditions laid down in paragraphs 1 to 4 shall be assessed in relation to each limited liability company separately.
Common provisions
(1) The compensation bonus entity is a tax entity.
(2) For the purposes of this Act, an employee is defined as an employee under the sickness insurance law.
(3) For the purposes of this Act, members of one family are related in a series of direct, sibling and husband or partner under the law governing a registered partnership. "
4. Paragraph 3 (1) reads as follows:
"(1) The subject of the compensation bonus shall be the pursuit of a self-employment activity or the pursuit of the activity of a limited liability company which is a member of the compensation bonus entity in the calendar month in which the day for which the compensation bonus is granted, provided that such activity could not be carried out in whole or in part above the normal level due to the health or emergency measures referred to in Article 1, in particular because of:
(a) the need to close or restrict the operation of the establishment of the compensation bonus entity or the establishment of a limited liability company;
(b) the quarantine of the compensation bonus entity or its staff member;
(c) childcare in the case of a compensation bonus entity or an obstacle to the work of childcare in the case of its staff member;
(d) limiting the demand for products, services or other self-employed activities of the compensation bonus entity or a limited liability company; or
(e) the restriction or termination of supplies or services necessary for the pursuit of the self-employed activity of the compensation bonus entity or a limited liability company. ';
5. In Article 3, at the end of paragraph 3, the dot is replaced by a comma and the following point (c) is added:
"(c) the compensation bonus provided for in Article 2a per calendar day for which a limited liability company which is a member has received, by reason of the employment of that shareholder, aid granted to employers in connection with health threats or crisis measures under Article 1."
6. In Article 3, the following paragraph 4 is added:
"(4) The compensation bonus entity may be entitled to the compensation bonus on a calendar day only
(a) pursuant to Article 2 or Article 2a;
(b) once in the case of several limited liability companies. "
7. In Article 5, at the end of paragraph 3, the words "or the pursuit of the activities of a limited liability company 'are added.
8. In Article 7, at the end of paragraph 1, the dot is replaced by a comma and the following point (c) is added:
"(c) the identification of a limited liability company whose activities are subject to a compensatory bonus."
9. In Article 9, the following paragraph 5 is added:
"(5) The payment service provider may pay funds corresponding to the compensation bonus paid to the debtor, regardless of whether enforcement of the decision or execution is conducted by ordering a claim from an account with the payment service provider. They shall notify such payment to the competent authority carrying out the enforcement of the decision or execution. ';
Efficacy
This Act shall take effect on the day following its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 262 / 2020 Coll., amending Act No. 159 / 2020 Coll., on Compensation Bonus in relation to Crisis Measures in relation to Coronavirus SARS CoV-2 |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.06.2020 |
|---|---|
| Effective from | 03.06.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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