Act No. 285 / 2021 Coll.
Act amending Act No. 117 / 1995 Coll., on State Social Support, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 28.07.2021
Text versions:
28.07.2021
27.07.2021
285
THE LAW
of 13 July 2021
amending Act No. 117 / 1995 Coll., on State Social Aid, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the State Social Support Act
Act No. 5 / 2006, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2004 Coll., Act No. 15 / 2004 Coll., Act No. 54 / 2004 Coll., Act No. 54 / 2002 Coll., Act No. 54 / 2002 Coll., Act No. 54 / 2004 Coll., Act No. 54 / 2003 Coll.
1. in Article 5 (1) (a) (1), "July and August" shall be deleted;
2. in Article 5 (1) (b), point 9 is deleted;
Point 10 is renumbered point 9.
3. in Article 5 (3) (a), "10" is replaced by "9."
4. in Article 5 (8) (a):
"(a) in the cases referred to in paragraph 1 (a) (1), the income of an uninsured child, at the rate of deduction of social security premiums and of the contribution to the state employment policy and public health insurance premiums, the deduction of income tax on such income and, where applicable, the deduction of an amount which is considered to be income on account of the free use of a motor vehicle for both professional and private purposes under Section 6 (6) of the Income Tax Act,";
5. In Paragraph 17, "2.70 'is replaced by" 3.40';
6. In Paragraph 18 (1) (a), "CZK 500" is replaced by "CZK 630."
7. In Paragraph 18 (1) (b), "CZK 610 'is replaced by" CZK 770'.
8. In Paragraph 18 (1) (c), "CZK 700 'is replaced by" CZK 880'.
9. In Paragraph 18 (3) (a), "800 CZK" is replaced by "1130 CZK."
10. In Paragraph 18 (3) (b), "CZK 910" is replaced by "CZK 1270."
11. In Paragraph 18 (3) (c), the amount "CZK 1 000" is replaced by "CZK 1 380."
12. in Paragraph 30a (1):
"(1) A parent who has ceased to be entitled to a parental allowance because of the birth of the next youngest child in the family, or because of the entitlement to a maternity allowance for the next youngest child in the family, shall be entitled to one-off payment of an amount which has not been exhausted from the total amount of the child's parental allowance which has ceased to be the youngest child in the family. The condition is that at least one parent may, at the date of birth of the next youngest child in the family, establish a daily assessment basis or that one of the parents is, at that date, a person who is considered to be self-employed for the purposes of pension insurance. One-off payment shall be paid by the parents after the birth of the child who has become the youngest child in the family, in the calendar month following the calendar month in which the parent has fulfilled the reporting obligation laid down in Article 61 (1) as regards the birth of the youngest child in the family. ';
13. In Paragraph 62 (5), at the end of the first sentence, the words "where there is no entitlement to a one-off payment of the amount of the parental contribution referred to in Paragraph 30a (1) 'shall be added.
14. Paragraph 66 (2), including footnote 77, reads as follows:
"(2) The local jurisdiction of the Regional Branch of the Office of Labour shall be governed, unless otherwise provided for in this Law,
(a) the place where the beneficiary resides in the Czech Republic;
(b) if the place cannot be determined in accordance with (a), another place where it is declared for permanent residence under special legislation77).
77) Act No. 133 / 2000 Coll., on the registration of residents and birth numbers and on the amendment of certain laws (Act on the registration of residents), as amended. Act No. 325 / 1999 Coll., as amended. Act No. 326 / 1999 Coll., as amended. '
15. in Article 67 (2), the words "and Article 30a (1)" shall be inserted after the words "Paragraph 30 (6)."
16. in Paragraph 68 (2) (a) (2), "10" is replaced by "9."
17. in Article 69 (1) (c), the text "Article 30a (1)" shall be inserted after the text "Article 30 (6)."
18. In Paragraph 70, at the end of paragraph 2, the dot is replaced by a comma and the following point (d) is added:
"(d) the remaining amounts of the parental allowance referred to in Article 30a (1)."
Transitional provisions
1. The Office of Labour of the Czech Republic - Regional Branch and Branch for the City of Prague will adjust the amounts of the child allowance according to § 18 of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, without request. An alert on the file shall be made on the change in the amount of the child allowance.
2. The child allowance due for the months preceding the date of entry into force of this Act shall be granted in accordance with Act No. 117 / 1995 Coll., as effective before the date of entry into force of this Act, even if the child allowance procedure was initiated after the date of entry into force of this Act or was not definitively completed by that date.
3. The child allowance provided for in Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, is for the first time from the instalment due for the calendar month in which the Act becomes effective.
4. According to Article 30a (1) of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act, the procedure shall be followed when the next youngest child in the family is born at the earliest on the date of entry into force of this Act.
5. The Office of Labour of the Czech Republic - Regional Branch and Branch for the City of Prague (hereinafter referred to as the "Regional Branch of the Labour Office") shall, from 1 July 2021 to 30 September 2021, deliver to the current beneficiaries a written communication on the change in the local jurisdiction of the Regional Branch of the Labour Office under this Act, inviting them to notify in writing the regional branch of the Labour Office which pays them the child allowance or parental allowance where their actual residence is different from the place of permanent residence; This communication shall not be delivered to its own hands.
6. From the date of entry into force of this Act until the date of notification of the change in the place of residence of the recipient, the child allowance and the parental allowance shall be paid to the relevant Regional Branch of the Labour Office referred to in point 5 by the Regional Branch of the Labour Office which last paid them those benefits before the date of entry into force of this Act. When the local jurisdiction is changed, the Regional Branch of the Office of Labour pursuant to § 58 (2) of Act No. 117 / 1995 Coll. applies mutatis mutandis.
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 96, Act No. 5 / 1999, Act No. 96, Act No. 5, Act No. 96, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 6, Act No. 2004, Act No. 2004, Act No. 1999, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, No.
1. In Paragraph 35c (1), the amount "CZK 19 404 'is replaced by" CZK 22 320' and the amount "CZK 24 204 'is replaced by" CZK 27 840'.
2. In Paragraph 35d (4), the words "up to a maximum of CZK 5,025 per month 'are deleted.
Transitional provisions
1. Paragraph 35c (1) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, is already applicable for the tax period 2021. In the calculation of the advance on the income tax on individuals' dependants for the calendar month 2021, Section 35c (1) of Act No 586 / 1992 Coll., as effective before the date of entry into force of this Act, applies.
2. Paragraph 35d (4) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall not apply to the settlement of wages and the calculation of the advance on the income tax on individuals' dependent activities for the calendar month 2021.
EFFECTIVE
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. 285 / 2021 Coll., amending Act No. 117 / 1995 Coll., on State Social Aid, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.07.2021 |
|---|---|
| Effective from | 28.07.2021 |
| Effective until | - |
| Status | Valid |
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