Act No. 306 / 1997 Coll.
Act 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, and Act of the Czech National Council No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and supplementing Act No. 21 / 1992 Coll., on Banks, as amended
Valid
Law
Effective from 01.01.1998
Text versions:
01.01.1998
16.12.1997
306
THE LAW
of 12 November 1997
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, and Act of the Czech National Council No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and supplementing Act No. 21 / 1992 Coll., on Banks, as amended
Parliament has decided on this law of the Czech Republic:
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., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 241 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 149 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 113 / 1997 Coll., and Act No. 134 / 1997 Coll., is amended as follows:
1. In the first sentence of Paragraph 20 (3), "0,025 'is replaced by" 0,05' and "0,075 'is replaced by" 0,05'.
2. In Article 20 (5), the following sentence is added at the end: "An organisation or a small organisation shall not pay periodic penalty payments for a period for which it is no longer an organisation or a small organisation [Article 3 (1) (a) and (b)]."
(3) Paragraph 20 shall be added in paragraph 10, including footnote 64):
"(10) For the purposes of the Specific Regulations (64), debt premiums shall also be considered as debt periodic penalty payments.
64) For example, Act No. 328 / 1991 Coll., as amended, Act No. 549 / 1991 Coll., on Judicial Charges, as amended, Act No. 21 / 1992 Coll., on Banks, as amended. '
4. In Paragraph 22 (1), the words "10 000 CZK for each individual failure or infringement 'and in paragraph 2, the words" 10 000 CZK for each individual failure or breach' are replaced by the words:
"(a) 20 000 CZK for each individual failure or breach of obligation,
(b) CZK 100,000 in non-compliance or non-compliance for which a fine has already been imposed under (a). "
5. the following Section 22b is inserted after Section 22a, which includes the title and note No 65:
Likely amount of premiums
(1) Where an organisation or a small organisation has failed to comply with the obligation to provide an overview pursuant to § 9 (3), § 10, fourth sentence and § 11, third sentence, or if the self-employed person has failed to comply with the obligation to provide an overview pursuant to § 15 (1) and (2) and this obligation has not been fulfilled even within the time limit specified by the competent social security administration in the written notice, the competent district social security administration may, by decision, establish the likely amount of social security premiums and the contribution to the state employment policy or pension insurance contributions and the contribution to the state employment policy (hereinafter referred to as "likely level of insurance ') where the premium payer has been brought to this effect.
(2) In determining the likely level of the premium, the relevant district social security administration shall base itself on the information and tools available to it or it shall provide itself. Information on the number of employees of the organisation or small organisation may be requested by the district social security administration from the employment office; that authority shall communicate such information to it, if available. If, due to the lack of supporting evidence, it is not possible to determine the likely level of income of an employee or self-employed person, for the purposes of determining the likely level of premiums, their monthly income shall be deemed to be 1,5 times the general assessment base for the calendar year, 65), which shall be two years before the calendar year in which the district social security administration determines the likely level of premiums; for a self-employed person, this amount shall be deemed to constitute his monthly income from self-employment, which is already reduced by the costs incurred in achieving, securing and maintaining him.
(3) The determination of the likely level of premiums is without prejudice to the obligation to submit an overview pursuant to § 9 (3), § 10 of the fourth sentence, § 11 of the third sentence, or § 15 (1) and (2), or the possibility of imposing a fine pursuant to § 22. If this summary is subsequently submitted, the relevant district social security administration shall cancel the decision on the likely amount of the premiums.
(4) The premium payers are required to pay periodic penalty payments on the amount of the likely premium due, from the date immediately following the date of payment of the premium (Paragraph 20 (2), first sentence) in respect of which no summary has been submitted pursuant to § 9 (3), § 10, fourth sentence, § 11, third sentence, or § 15 (1) and (2), to the date on which that summary was submitted, including that date. The provisions of the first sentence shall apply even if the periodic penalty payment of the likely amount of premiums is higher than the periodic penalty payment of premiums according to the inventory referred to in § 9 (3), § 10 of the fourth sentence, § 11 of the third sentence or § 15 (1) and (2); if the periodic penalty payment of the likely amount of premiums is lower than the periodic penalty payment of premiums according to the inventory, the payer shall pay this difference.
65) Paragraph 17 (2) of Act No. 155 / 1995 Coll. '.
The Act of the Czech National Council No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended by the Act of the Czech National Council No. 590 / 1992 Coll., the Act of the Czech National Council No. 37 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 241 / 1994 Coll., Act No. 118 / 1995 Coll., Act No. 160 / 1995 Coll. and Act No. 134 / 1997 Coll., is amended as follows:
1. the following paragraph 6 shall be added to Article 14:
"(6) The obligation to remain silent shall not apply to data relating to the amount of the social security claim and the contribution to the State employment policy, including the amount of the penalty due, if the person concerned is the person who has been ordered to exercise judicial or administrative enforcement of the decision in respect of insurance premiums. ';
2. In Paragraph 104a, the following shall be inserted after the words "(hereinafter referred to as" insurance premiums') in the contested cases':
72) § 22b paragraphs 1 and 3 of the ČNR Act No. 589 / 1992 Coll., as amended by Act No. 306 / 1997 Coll. '
3. the following Section 123b is inserted after Section 123a:
(1) The insurance premiums and periodic penalty payments due may be written off by the competent social security administration if this debt is completely unrecoverable. Such a debt on premiums and periodic penalty payments, which has been enforced without result on the payer of the premium and on other persons on which the debt may have been recovered, or would not have led to the recovery of that debt likely to result or is likely to exceed its recovery costs. An insurance and periodic penalty debt for organisations and small organisations that have been removed from the Commercial Register, or from another legally designated register or registered register with the competent authority in the Czech Republic, if the debt has not been transferred to their legal successor, as well as from the insurance and periodic debt of the natural person who has died, if the debt has not been transferred to the heir of that person, shall also be deemed to be impractical.
(2) The write-off for non-availability shall not be communicated to the policy payer or to any other person who is obliged to pay the insurance and periodic penalty payment; the insurance and periodic penalty payment shall continue until the right to enforce the debt has been barred. ';
Paragraphs 123b and 123c are renumbered paragraphs 123c and 123d.
Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 264 / 1992 Coll., Act No. 292 / 1993 Coll., Act No. 156 / 1994 Coll., Act No. 83 / 1995 Coll., Act No. 84 / 1995 Coll. and Act No. 61 / 1996 Coll., is added as follows:
In Paragraph 38 (3) (e), the dot at the end is replaced by a comma and the following point (f) is added:
"(f) social security authorities in respect of social security proceedings and contributions to national employment policy owed by the client; This also applies to the recovery of this premium and contribution. ';
Transitional provisions
(1) Where the payment of premiums due was authorised in instalments before 1 January 1998, the amount of the periodic penalty payments on premiums due before 1 January 1998 shall be governed by the provisions in force before that date. However, if the payment of premiums due in instalments was authorised before 1 January 1998 and cancelled after 31 December 1997, the premium payer shall be obliged to pay a penalty of 0,075% of the amount due in respect of each calendar day on which his insurance debt lasted before 1 January 1998 and a penalty of 0,05% of the amount due for each calendar day on which his insurance debt lasted after 31 December 1997.
(2) The amount of the fines referred to in Article I (4) does not apply to cases where the infringement or infringement for which a fine may be imposed occurred before 1 January 1998; in the case of non-compliance or infringement for which a fine may be imposed before 1 January 1998, the provisions in force before that date shall apply.
3. Point 5 was also made after 31 December 1997.
Efficacy
This Act shall take effect on 1 January 1998.
Zeman v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 306 / 1997 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, and Act of the Czech National Council No. 582 / 1991 Coll., on Organisation and Implementation of Social Security, as amended, and supplementing Act No. 21 / 1992 Coll., on Banks, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.12.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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