Decree of the Ministry of Labour and Social Affairs No. 284 / 1995 Coll.
Decree of the Ministry of Labour and Social Affairs implementing the Pension Insurance Act
Valid
Order
Effective from 01.01.1996
284
DECLARATION
Ministry of Labour and Social Affairs
of 17 November 1995
implementing the Pension Insurance Act
The Ministry of Labour and Social Affairs provides, pursuant to § 108 (1) of Act No. 155 / 1995 Coll., on Pension Insurance ("the Act '):
Proceeds abroad
(1) Expatriation of earnings for participation in pension insurance [Paragraph 6 (1) (c) of the Act] means:
(a) employment in an employment relationship for an employer who is established abroad, unless such employment provides for participation in sickness insurance in the Czech Republic;
(b) membership of a cooperative which has its head office abroad, linked to a working activity for such a cooperative, unless such activity provides for participation in sickness insurance in the Czech Republic;
(c) the pursuit of a self-employed activity abroad under foreign law and on the basis of registration, notification or authorisation under such legislation, if necessary; However, such activity is not considered to be self-employed abroad if such activity is carried out outside the territory of the Czech Republic on the basis of an authorisation to pursue such activity under the legislation of the Czech Republic.
(2) Income from foreign gain1) is converted into Czech currency according to the relevant exchange rate declared by the Czech National Bank2) valid on the first day of the period for which this income is monitored. For the conversion of foreign currencies where the Czech National Bank does not declare the relevant exchange rate, the exchange rate usually used by banks in the Czech Republic on the date mentioned in the first sentence shall be used.
Procedure for determining the insured person's annual assessment base in relation to the periods excluded
(1) Where there are different number of days of excluded periods in the context of individual gainful activities in the context of the coexistence of multiple gainful activities within a calendar year, and it is not possible to determine whether those periods of exclusion cover each other or what part of the assessment bases or gross earnings of the insured person (hereinafter referred to as the "basis of assessment ') are allocated to those excluded periods, those periods shall not apply and the assessment basis of each gainful activity shall be increased proportionally. The proportional increase referred to in the first sentence shall be determined by multiplying the assessment basis for each gainful activity by the proportion of the number of days of that gainful activity and the number of days of that gainful activity, minus the excluded periods of that gainful activity; The increased assessment basis shall be rounded up to the whole crown.
(2) If there is a period of time in the calendar year in which the periods of time excluded with the period of gainful activity, for which the income included in the basis of assessment is achieved, and for the purposes of the procedure laid down in Article 16 (7) of the Law, the amount of that income cannot be determined for the period during which the period for which the period of time is excluded, the proportion of the assessment base obtained in the calendar year during the period of that gainful activity shall be considered to be that period in that period. This proportion shall be determined by dividing the assessment basis for the period of that gainful activity in the calendar year by the number of days of that gainful activity in the calendar year and multiplying by the number of days of the excluded period; The proportion thus determined shall be rounded down to the whole crown.
(3) Where there are different number of days of excluded periods in the calendar year in the context of the coexistence of the gainful activity and the excluded periods in the calendar year, and for the purposes of the procedure referred to in Article 16 (7) of the Law, it cannot be ascertained whether those periods are covered by each other or what part of the assessment bases for those excluded periods, the assessment basis shall be adjusted mutatis mutandis in accordance with paragraph 1 and for the assessment basis for the period during which the gainful activity is covered by the exclusion period shall be considered to be the proportion of such adjusted basis established mutatis mutandis in accordance with paragraph 2.
Repeal
Sections 1 to 8, § 10 to 13, § 14 paragraphs 1 to 3, § 15 to 30, § 33, § 35 to 39, § 42, § 46 to 49, § 52 to 54, § 56 to 58, § 148 paragraphs 2, § 149, 153, § 167 to 171, § 175 to 184 and Annexes 2 and 3 to the Federal Ministry of Labour and Social Affairs Decree No. 149 / 1988 Coll., implementing Act No. 177 / 1993 Coll., Decree No. 309 / 1993 Coll., as amended by Decree No. 123 / 1990 Coll., Decree No. 260 / 1990 Coll., Decree No. 235 / 1992 Coll., Decree No. 30 / 1993 Coll., Decree No. 306 / 1991 Coll., Act No. 463 / 1991 Coll., Act No. 582 / 1991 Coll., Act No. 235 / 1992 Coll.
Efficacy
This Decree shall take effect on 1 January 1996.
Minister:
Ing. Vodice v. r.
1) Paragraph 116a (1) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 134 / 1997 Coll.
2) § 35 of ČNR Act No. 6 / 1993 Coll., on the Czech National Bank.
3) Paragraph 69 of Act No. 435 / 2004 Coll., on Employment, as amended.
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Regulation Information
| Citation | Decree of the Ministry of Labour and Social Affairs No. 284 / 1995 Coll., implementing the Pension Insurance Act |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.12.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Social security law
Old age insurance, Old age pension
The regulation text is for informational purposes only.
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