Act No. 321 / 2023 Coll.
Act amending Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and certain other laws
Valid
Law
Effective from 01.01.2024
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321
THE LAW
of 18 October 2023
amending Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on the organisation and implementation of social security
Act No. 1 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 15 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2004, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 13 / 2004, Act No. 5, Act No. 5, Act No. 13 / 2006, Act No. 5, Act No. 13 / 2006, Act No. 5, Act No. 13 / 2004, Act No. 5, Act No. 5, Act No. 2006, Act No. 2006, Act No. 5, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 5, No. 2006, No. 2006, No. 2006, No. 5, No. 2006, No. 2006, No. 2006, No. 2006,
1. At the end of Paragraph 1, the sentence "This Act further regulates the procedure for the reimbursement of pay or pay for leave related to an event for children and youth (hereinafter referred to as" compensation for wages or salaries') provided by the employer to the employee under Section 203a of the Labour Code. "
2. in Articles 5 (i), 16a (2), 88 (4) and 121, the text "paragraph 9" is replaced by "paragraph 10."
3. in Article 6 (4) (a) (13), the words "for a child under 4 years of age or" shall be inserted after the word "and, at the end of the text of the point, the words" and who, in the case of the current care of more than 4 years of age, the care of a child under 4 years of age shall be considered as a secondary self-employed activity. "
4. in Article 7 (1) (b), the text "(i) 'is deleted;
5. In Article 8, the following paragraph 5 is inserted after paragraph 4:
"(5) The local competent district social security administration shall be responsible for assessing the state of health referred to in point (a) of paragraph 1, for which an application for invalidity pension has been submitted or for changing the degree of invalidity or for which such application has been made. Where a natural person is in the execution of a custodial sentence or a detention or detention sentence, the local jurisdiction of the district social security administration shall be governed by the location of a prison or, where appropriate, a detention prison (" prison ') or a detention detention centre.';
Paragraphs 5 to 10 shall be renumbered paragraphs 6 to 11.
6. In Section 8 (6) of the introductory part of the provision, the words "points (b) to (g) 'shall be inserted after the words" paragraph 1'.
7. in § 8 (6) (b):
"(b) the location of a detention centre or detention centre where the natural person is in the execution of a custodial sentence or detention or detention.";
8. In Article 8 (7), the words "or 6 'shall be inserted after the words" pursuant to paragraph 5'.
9. In Article 8, at the end of paragraph 8, the sentence "Local jurisdiction of the district social security administration shall be determined in accordance with paragraph 6. 'is added.
10. in Paragraph 8 (11), "9" is replaced by "10."
11. In Paragraph 11 (4), at the end of the first sentence, the words "and to carry out their tasks under the Social Insurance Act and the contribution to the State Employment Policy" shall be added.
12. In Article 11, the following paragraph 6 is added:
"(6) The Court of First Instance shall immediately and without request communicate to the pension payee the information on the offences which, pursuant to § 118a (3) or § 34a (4), § 41 (4), § 50 (6) and § 52 (6) of the Pension Insurance Act, have an impact on the duration of the entitlement to the pension insurance benefit, the reduction of the benefit or the loss of entitlement to the benefit and, where appropriate, on the entitlement to reimbursement by the Social Insurance Authority of the amounts of benefits paid unjustly or at a higher rate than those due. The Court of First Instance shall fulfil the obligation according to the sentence of the first transmission of a copy of the final decision on such offences. If it is not possible to establish which social security institution is a pensioner, or if it is not a pensioner, the court shall inform the social security authority of the information provided for in Article 3 (3) (b) and (d) to (f). ';
13. in Article 16a (1) and (3), "9" is replaced by "10."
14. in Article 16a (8), Article 90 (1) (b) and Article 127 (2), "paragraph 10" is replaced by "paragraph 11."
15. in Paragraph 16c, the dot is replaced by a comma at the end of paragraph 2 and the following points (y) and (z) are added:
"(y) the numbers and types of identification documents and their expiry date;
(z) the telephone number and e-mail address, provided that the citizen has communicated this information to the social security authority. ';
16. in Paragraph 48d, the following paragraph 3 is added:
"(3) Personal care of a child under the age of 4 years as a reason for a self-employed activity to be regarded as a secondary self-employed activity shall be documented by a self-employed person who is entitled to an affidavit on the prescribed form and birth certificate of the child or by any other document relating to the child; The birth certificate shall not be provided if the information relating to the child can be ascertained from the public administration information system. The affidavit shall include identification of the child under 4 years of age and of the parents of the child or of the persons who have taken the child into care of the parent, the entry into and termination of personal care of the child and the declaration that the person has taken care of the child to the greatest extent possible. ';
17. in Article 54 (3), the word "or" shall be deleted at the end of the text of point (m), at the end of the text of point (n), the dot shall be replaced by "or" and the following point (o) shall be added:
"(o) in contravention of § 123k (6), shall not, within the prescribed time limit, declare any changes in the facts applicable to compensation for wages or salaries pursuant to § 203a of the Labour Code.";
18. in Paragraph 54 (6) (b), "or (n)" is replaced by "(n) or (o)."
19. Paragraph 81 (1) reads as follows:
"(1) The procedure for granting the pension benefit shall be initiated following a written request, written down in paper form or submitted in electronic form. The date on which the beneficiary first contacted the competent authority with an application for a written application for a benefit in paper form, or the date on which the beneficiary made the application in electronic application pursuant to Article 82a (1), has taken the first step towards submitting an application for a benefit in electronic form, provided that the application for a benefit is not made more than 90 days from the date on which the beneficiary first contacted the competent authority with the application for a benefit application or the authorised person has made that first action until the date on which the application or dispatch of the application was made and the method of claiming the benefit is the same as the application for a benefit. ';
20. The heading of Section 82 reads: "Application for a paper-based pension benefit."
21. Paragraph 82 (1) reads:
"(1) The application for a paper-based pension benefit shall be drawn up by the district social security administration of the citizen to whom he has applied, using the prescribed form; the application must be signed by the citizen, the citizen may sign the application with a digitised signature. The district social security administration, with the exception of the district social security administration, in which the citizen has a permanent residence or foreign residence in the Czech Republic, may refuse to submit an application for a pension benefit, only if serious operational reasons prevent it and the district social security administration has published this information on its official record; the fact that serious operational reasons prevent applications for pension insurance benefits from being drawn up, the district social security administration is obliged to notify the Czech Social Security Administration without delay. An application for a pension benefit submitted under the first sentence shall not be taken into account if the application for a pension benefit has already been submitted under the first and second sentences of Paragraph 82a (1); If the district social security administration finds this fact, the application under the first sentence cannot be drawn up. ';
22. In Paragraph 82, at the end of paragraph 2, the sentence "If the signature of an application for a pension benefit, written with a citizen in accordance with the first sentence of paragraph 1, is prevented by a difficult obstacle, a citizen's signature is not required; that fact shall be indicated in the application and endorsed by the signature of the other person present at the time the application is drawn up, with the exception of the official person who writes the application with the citizen, with the identification details of that additional person. ';
23. in Paragraph 82 (3), the words "under Paragraph 7 (1) (b)" shall be replaced by the words "in whose territory a citizen has a permanent residence or a foreigner's residence."
24. In Paragraph 82, the sentence "This application may also be made in accordance with Paragraph 123e (1) shall be added at the end of paragraph 5. ';
25. The following Section 82a is inserted after Section 82:
Application for pension benefits in electronic form
(1) The application for the grant of pension insurance benefits in electronic form in the format, structure and shape determined by the Czech Social Security Administration can be submitted to any district social security administration. The application is submitted via electronic application of the Czech Social Security Administration portal using electronic identification as determined by the Czech Social Security Administration. The district social security administration shall immediately electronically confirm receipt of the application to the person who submitted the application for the pension benefit.
(2) The documents accompanying the application for a pension benefit referred to in paragraph 1 shall be submitted in the form of an electronic original or, where appropriate, an electronic document transferred by an authorised conversion or paper original or an officially certified copy thereof. The applicant may also submit documents in the form of simple transfer of the document into electronic form; the district social security administration may, in case of doubt as to the authenticity of the documents so submitted or to verify the particulars contained therein, invite the applicant to submit an electronic original or, where appropriate, an electronic document transferred by an authorised conversion or paper original or an officially certified copy thereof.
(3) An application which does not fulfil the conditions laid down in paragraph 1 and an application submitted pursuant to paragraph 1, first and second sentences, if the application for a pension benefit has already been drawn up in accordance with Paragraph 82 (1), shall not be taken into account. The district social security administration shall inform the person who made the request without delay by electronic means that the application does not meet these conditions and that the request is not taken into account.
(4) The district social security administration uses the electronic application of the Czech Social Security Administration portal to communicate. However, with the exception of the confirmation referred to in the third sentence of paragraph 1, the district social security administration may communicate in paper form or by means of a data box, where appropriate or where the applicant has excluded further communication in electronic form in accordance with the first sentence of the application. The electronic form of communication according to the first sentence may also be used by the Czech Social Security Administration in proceedings pending the decision on the pension benefit, provided that the claimant has agreed to this in the application.
(5) The district social security administrations and the Czech Social Security Administration are required to publish on their official record information on the submission of applications for pension benefits in electronic form as referred to in paragraph 1.
(6) Paragraph 82 (4) shall apply mutatis mutandis to applications for pension benefits in electronic form. ';
26. in Paragraph 83 (1):
"(1) The district social security administration, which is responsible for drawing up the application for a pension insurance benefit in paper form pursuant to Paragraph 82 (1), may not, except in the cases referred to in the second and third sentences of Paragraph 82 (1), refuse to draw up an application, even if it considers that the citizen does not fulfil the conditions laid down for entitlement to the pension benefit or if the citizen's application is not supported by the necessary documents. The district social security administration shall inform the citizen of the amount of the cost of payment of the cash benefit through the holder of the postal licence when applying for the pension benefit; This obligation does not apply in the case referred to in the second sentence of Paragraph 64 (5) of the Pension Insurance Act. The first and second sentences shall apply mutatis mutandis to prisons and institutions for the performance of security detention, provided that they are competent in accordance with Section 82 (3) to draw up the application for pension insurance benefits. ';
27. in Paragraph 83 (2) of the introductory part of the provision, the words "or the recipient" shall be inserted after the word "compiling."
28. In Paragraph 83 (2) (b), the words "and for what period this relationship has been negotiated, provided that the payment of an old-age pension is subject to a fixedterm contract," shall be deleted.
29. in Article 83 (2) (c), the words "and in the period from 1 January 2012 to 31 December 2013" shall be deleted;
30. in § 83 (3) and § 86 (5), the words "the sentence of the second point (a) to (k)" shall be replaced by the words "the first to third sentences";
31. in Article 84a, the words "or submission" shall be inserted after the word "writing," and the words "at the end of the text of the first sentence" shall be added; the birth certificate shall not be submitted if the information relating to the child can be ascertained from the public administration information system. "
32. in Paragraph 85a, the following paragraph 2 is inserted after paragraph 1:
"(2) An applicant for a pension benefit may, until the decision of the social security authority in the first instance, amend the date on which the benefit is granted or paid; an additional change in the date of the grant of the benefit or its payment shall be made by the applicant by means of a communication from the Social Security Authority, which shall be bound when deciding to grant or pay the pension benefit. ';
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
33. in Paragraph 88 (5), the text "paragraph 2" is replaced by "paragraph 4."
34. In Article 90, the following paragraph 3 is added:
"(3) The decision of the Czech Social Security Administration in the matters of pension insurance delivered via the data box can also be delivered via the data box of any district social security administration, provided that it has been designated by the Czech Social Security Administration for this purpose. Information about these data boxes is required to be published by the Czech Social Security Administration on its official record."
35. in Paragraph 110, the following paragraph 6 is added:
"(6) An application for a pension benefit may also be lodged by the citizens referred to in paragraphs 1 to 3 with the services and authorities referred to in paragraphs 1 to 3 by electronic means. ';
36. in Paragraph 112 (1), the words "Section 82a," shall be inserted after the words "Section 82," and the words "Section 82a shall be added at the end of the text of the paragraph; Section 82a shall apply mutatis mutandis as regards the submission of an application for a pension benefit in electronic form."
37. in Paragraph 115a, the following paragraph 5 is added:
"(5) In the event of an overpayment for the deceased's pension to which the social security institution is entitled, regardless of the fault of the recipient of the pension, the overpayment may be settled in accordance with paragraph 1 (b). (b) with a supplement to the same or other pension which would have belonged to the deceased and which had not been paid to him, even if the excess of the deceased had not been definitively decided."
38. In Paragraph 116 (1), the words "in advance within the regular monthly time limits laid down 'are replaced by the words" per calendar month in the payment period laid down'.
39. In Paragraph 116, the following paragraphs 2 and 3 are inserted after paragraph 1:
"(2) The payment date of the pension benefit shall be fixed in such a way that it falls within the period from the first to the 14th day of the calendar month to which the benefit is paid. The term of payment may be changed by the pensioner only with the consent of the recipient of the pension benefit; without the consent of the recipient of the benefit, the pensioner may change the payment deadline only to an earlier day. The pensioner shall notify the recipient of the benefit in writing at the latest by the end of the calendar month preceding the calendar month in which the payment deadline is changed.
(3) If the conditions for entitlement to the pension benefit are fulfilled on the first day of the calendar month, the payment of the benefit shall be for the whole calendar month. This does not apply in
(a) where the entitlement to payment of the benefit did not last for a full calendar month on the basis of a request from an old-age pensioner;
(b) in the case of a pension payer's entitlement to reimbursement of the amount of the pension paid for the calendar month or part thereof pursuant to Article 118a (2);
(c) in the event of failure to meet the conditions for payment of the old-age pension; and
(d) where the pension benefit or part of it does not belong for a calendar month or part of it because of a coincidence with the entitlement to pay another pension benefit. "
Paragraphs 2 to 5 shall be renumbered paragraphs 4 to 7.
40. in Article 116 (6) and (7), "3" is replaced by "5."
42. In Paragraph 116c, the second sentence is deleted.
43. In Paragraph 117, the first sentence is deleted.
44. In Paragraph 117, the words "pension insurance for members of the armed forces' shall be inserted after the words" benefits'.
45. In the first sentence of Paragraph 118 (4), the words "the person who represents the creditor pursuant to § 49 and 50 of the Civil Code shall be inserted after the word" guardian. "
46. In Article 118a (2), the words ", widower or widower 'shall be inserted after the word" orphan' and the words "uninsured child 'shall be added at the end of the second sentence.
47. In Paragraph 118a, the following sentence is added at the end of paragraph 2: "The pension payee shall also be entitled to reimbursement of those pension amounts which were not due if the amount of the pension from the Czech pension insurance was reduced as a result of a procedure under the directly applicable European Union regulation or international agreement, provided that the excess has not been settled or paid in accordance with the first sentence of Paragraph 115a (2). If a citizen dies, the outstanding claims of the pension payee for reimbursement of the sums paid in the cases referred to in the first to fifth sentences shall be deemed to be the debt of the citizen to be settled in the context of the succession; This applies even if these claims have not been definitively decided. '.
48. In Paragraph 118a, the following sentence is added at the end of paragraph 3: "The effects of a decision which has been given within the time limit referred to in the first sentence shall be maintained if, after the expiry of that period, due to incorrect calculation of the excess, the decision has been amended or cancelled and replaced by a new decision. A claim for reimbursement or reimbursement of amounts paid unjustly or at an amount higher than that due shall be redeemed if it is found that the excess pension benefit has been incurred in connection with a criminal offence the perpetrator, accomplice or participant of which is the recipient of the benefit or the recipient of the pension; in such cases, the period referred to in the first sentence shall run again from the date on which the pensioner becomes aware of the court's decision on the offence. ';
49.
(1) If the excess payment per pension insurance benefit or pension insurance benefits of the same beneficiary in his total does not exceed CZK 300 and cannot be settled with the supplement of another pension insurance benefit or deducted from the pension insurance benefit, this excess shall be deducted from the liability of the competent social security authority.
(2) The competent social security authority shall write off the excess of the pension benefit if it is completely impenetrable. A surplus shall be deemed not to be available if the recipient of the benefit has died if the responsibility for payment of the excess has not been passed on to another person, or if the recipient of the benefit has been established by a legal person, an excess which has been recovered without result to the recipient of the benefit or other persons on whom it may have been enforced, or the recovery of which would not have resulted or is likely to exceed its recovery costs, and an excess which is associated with specific or disproportionate difficulties.
(3) The competent social security authority may authorise those responsible for the overpayment of the pension benefit to pay the overpayment in instalments if the person responsible for the overpayment demonstrates that he is able to pay the instalments properly and in a timely manner and if it is not clear from other circumstances that this authorisation would jeopardise payment of the overpayment. The social security authority may cancel the authorisation to pay the excess payment in instalments if the person to whom the payment of the excess payment in instalments has been authorised does not pay any payment in due time or at the correct amount, or if entitlement to the payment of the supplementary pension benefit with which the excess payment or a substantial part of it can be settled, or if the property ratios of the person to whom the payment of the excess payment in instalments is permitted are improved, in such a way that no further payment of the excess payment in instalments is necessary. ';
50. in Article 123b (1), the word 'may' shall be replaced by 'written off', the word 'write off' shall be deleted and the word 'result' shall be replaced by 'proceeds';
51. the following shall be added at the end of Article 123e (3): "; The Czech Social Security Administration will also publish the identifiers of the data boxes of the district social security administrations and indicate which of them are also intended to deliver decisions of the Czech Social Security Administration on pension insurance matters."
52. The following part 10 is inserted after Part Nine:
PROCEDURE FOR REIMBURSEMENT OF WAGE OR PAYMENT PURSUANT TO ARTICLE 203a OF THE LAW
(1) The compensation paid by the employer to the employee under the conditions and to the extent provided for in Section 203a of the Labour Code shall be paid by the district social security administration to that employer at his request. Article 7 (1) (c) and (d) shall apply mutatis mutandis.
(2) Reimbursement of wages or salaries for the purposes of this Act is considered to be an excess of insurance premiums under the Social Security Insurance Act and the contribution to the State Employment Policy (hereinafter referred to as the Insurance Insurance Act) and an application for reimbursement of the salary or salary is considered to be a claim for reimbursement of the excess premium under the Insurance Act. Reimbursement of the salary or salary shall be treated as reimbursement of the premium, unless otherwise provided for in this Act.
(3) Applications for reimbursement of wages or salaries shall be made on the prescribed form. The application shall contain the following information:
(a) the employer's identification and contact details;
(b) the total amount of compensation requested for the salary or salary for all employees to whom the employer has provided such compensation for the salary or salary;
(c) the identification of the employee for whom the employer is seeking reimbursement of the salary or salary; such particulars shall mean the name and surname, birth number or date of birth, if no birth number is assigned,
(d) the amount of compensation for wages or salaries for each employee to whom the employer has granted such compensation for wages or salaries;
(e) the calendar days for which the staff member has been paid compensation for the salary or salary which the employer requires,
(f) the number of the employer's account to which compensation for the salary or salary is to be charged pursuant to Paragraph 123l (2).
(4) When applying for compensation for a salary or salary, the employer shall demonstrate and document the fulfilment of the relevant facts and conditions laid down in the Labour Code on the basis of which the employee has provided compensation for the salary or salary. In the event of failure to fulfil obligations under the first sentence, the district social security administration of the employer shall call for proof and evidence of this; the employer is obliged to comply with the call within 8 days of the invitation, unless a longer period has been set. In this call, the district social security administration will point out to the employer that the application shall not be taken into account when failing to fulfil obligations under the first and second sentences.
(5) Applications for reimbursement of the salary or salary shall be submitted no later than six calendar months after the end of the calendar month in which the remuneration or salary of the staff member has been cleared. If the application has not been lodged within that period, the entitlement to reimbursement of the salary or salary shall cease.
(6) Changes in the facts affecting the determination of compensation for wages or salaries or changes in the facts referred to in the first sentence of paragraph 4 shall be notified by the employer to the district social security administration within 8 days of the date on which the change was found.
(7) If the employer has been paid compensation for his salary or salary and the employer has not fulfilled the conditions laid down in the Labour Code for his or her reimbursement, the district social security administration shall be entitled to reimbursement of the wrongfully received remuneration for his or her salary or part of his or her salary; the obligation to repay this amount shall be decided by the district social security administration.
(1) The employer shall receive a written notice of failure to pay the salary or salary or of failure to pay the amount requested. If the employer does not agree to the outcome of the application, he may, within 30 days of the date of receipt of the notification, submit a written request for a decision to the district social security authorities responsible under Article 123k (1); The district social security administration shall, within the time limit for the adoption of a decision under the administrative rules, take a decision, from the date on which the application is received, to grant or refuse to pay the remuneration of the salary or salary or not to pay the amount requested.
(2) Reimbursement of wages or salaries is shown in the employer's account with the money institution in the Czech Republic.
(1) Paragraph 6 (4) (h), (l) and (t), § 11 (1), § 12 (a), § 13 (1), § 14 (3) (a), § 104h, 118d, 122, 122a, 123a and § 123b shall apply mutatis mutandis in respect of compensation for wages or salaries.
(2) Paragraph 35a (4) (d) shall apply mutatis mutandis if the employer's obligation is to keep records and evidence of the relevant facts concerning the remuneration of the salary or salary.
(3) Paragraph 17 (2), second sentence, and Article 17 (5) and (6) of the Insurance Act do not apply to compensation for wages or salaries. "
The tenth part shall be renumbered as the 11th.
Transitional provisions
1. By 31 May 2027, the pension payer may make mass changes to the payment dates of pensions in such a way that the due date falls within the period from the first to the 14th day of the calendar month; such changes may also be made by the pension payers gradually for each group of pension recipients. The pension payer shall notify the pension recipient in writing by the end of the calendar month preceding the calendar month in which the due date is changed. In the event of a change in the maturity date to an earlier maturity date, the pension paid in the calendar month covered by the new maturity date and the pension paid in the previous calendar month shall not be reduced. In the event of a change in the maturity date to a later maturity date, the one-off supplement shall be the proportion of the pension fixed for the number of calendar days between the original and the newly determined maturity date; the supplement is payable no later than the day on which the pension would have been paid if the payment deadline had not changed.
4. The right to a refund of the pension or, where applicable, the reimbursement of amounts paid unjustly or at a higher rate than those due, shall not be reestablished in accordance with the third sentence of Paragraph 118a (3) of Act No 582 / 1991 Coll., as effective from the date of entry into force of this Act, if that entitlement has already expired before the date of entry into force of that Act.
5. According to Act No. 582 / 1991 Coll., as effective from the date of entry into force of this Act, the district social security administration has been implemented if the application for reimbursement of the salary or salary for the leave related to the child and youth events under Section 203a of the Labour Code has been made to the district social security administration before the date of entry into force of this Act.
Amendment of the Social Security Insurance Act and contribution to the State Employment Policy
Act No. 5 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 13 / 2000 Coll., Act No. 13 / 2000 Coll.
1. In Article 5b (3), a comma is inserted after the words "flat-rate tax '.
2. The heading above the title of Section 7a reads: "Discount on the insurance employer for employees'.
3. in Article 7a (1) (a):
"(a) has reached at least 55 years,."
4. In Article 7a (1) (d), the words "and is less than 26 years old" shall be inserted after the word "study."
5. In the first sentence of Paragraph 7a (2), the word "established 'is replaced by the word" agreed'.
6. In Paragraph 7a (3), the words "this amount of the average wage shall be rounded up to the full crown 'shall be added at the end of the text in point (a).
7. In Paragraph 7a (3), the words "; the sum of the assessment bases per hour and this amount of the average wage shall be rounded up to the whole crown. The hour worked shall also be considered as the hour for which compensation for wages or salaries is due under the special legislation and the hour for which the deductible income is payable for the period of time of work or duty, which replaces the loss of income in the amount of the average earnings or salary or salary that would have been due for the period of such leave. '
8. In Article 7a (3) (c), the words "referred to in paragraph 1 (a) to (f) 'shall be inserted after the words" services', the words "according to the Labour Code or the legislation governing employment 'and the words" if the staff member has taken up employment during the calendar month' shall be replaced by "if the full calendar month '.
9. In Paragraph 7a (5), "before 'is replaced by" with' and the third sentence is deleted.
10. in the first sentence of Article 7b (1) and in the first sentence of Article 7c (1), the words "for staff" shall be inserted after the words "on insurance."
11. in Article 7c (1), the words "and (b)" shall be inserted after the words "(a)."
12. The heading above the title of Section 8 reads: "Refund by the employer."
13. Paragraph 12 (2) is deleted.
Paragraph 3 shall become paragraph 2.
14. The heading "Self-employed insurance contributions' is inserted above the designation of Section 13.
15. in Paragraph 13a (8), the words "if the child is under 4 years of age, the birth certificate of the child is not submitted, if the child's relationship with the child can be ascertained from the public administration information system."
16. the following Article 14ba is inserted after Article 14b:
If a self-employed person dies, the pension insurance premiums due and the contribution to the state employment policy may be paid by the person claiming pension pension because of the death of the self-employed person. ';
17. in Article 15 (1), "(e)" is replaced by "(f)";
18. Under the heading of Section 16, the heading "The contribution of an insured person to the pension scheme shall be inserted voluntarily '.
19. In Article 16, the following paragraph 5 is added:
"(5) If a person voluntarily participating in a pension insurance scheme dies, a person who claims a pension pension may pay the pension insurance contributions due to the death of the person voluntarily participating in the pension scheme. ';
20. Under the heading of Section 16a, the heading "Insurance contributions by foreign employees' is inserted.
21. Paragraph 20 (3) and (4), including footnote 44, are deleted.
Paragraphs 5 to 10 shall be renumbered paragraphs 3 to 8.
22. Paragraph 20 (5) is deleted.
Paragraphs 6 to 8 shall become paragraphs 5 to 7.
23. in Article 20a (1), "5" is replaced by "3."
24. in Article 20a (6), the last sentence shall be deleted;
25. The heading above the title of Section 23c reads: "Common provisions for discounts on the employer's insurance against employees."
26. in Article 23c (1), the word "employer" shall be inserted after the word "insurance."
27. in Article 23c (2) of the introductory part of the provision, the words "employer per employee" shall be inserted after the words "insurance premiums."
28. in Article 25d (1), the words "or, if premiums have been applied, the information referred to in Article 9 (4) shall not appear on this summary."
Transitional provision
The amount of the periodic penalty payments for social security contributions and the contribution to the State Employment Policy (hereinafter referred to as the "insurance '), where the insurance debt was incurred before the date of entry into force of this Act and before that date, was authorised to pay the premiums due in instalments, shall be governed by the legislation in force before that date and, from the date of entry into force of this Act, by the amount of the periodic penalty payments for the remaining part of the insurance debt shall be determined in accordance with Act No. 589 / 1992 Coll., as effective from the date of entry into force of that Act, the amount of the periodic penalty shall be fixed for that remaining part of the insurance debt as would have been incurred on the date of entry into effect of that Act. The first sentence shall also apply in the event of cancellation of the authorisation to pay the premiums due in instalments.
Amendment to the Pension Insurance Act
Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 61 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100, Act No. 100 / 2011, Act No. 2011, Act No. 100, Act No. 100, Act No. 100, Act No. 100, Act No. 100, Act No. 2011, Act No. 100, Act No. 100, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011 / 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, No. 2011, Act No. 2011, No. 2011, Act No.
1. in Article 9 (6), the following points (c) and (d) are inserted after point (b):
"(c) she has been entitled to maternity or sickness benefit on account of pregnancy and childbirth, provided that these benefits are due to staff sickness insurance;
(d) have personally taken care of a child under the age of 4, "
Points (c) and (d) shall be renumbered as points (e) and (f).
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Regulation Information
| Citation | Act No. 321 / 2023 Coll., amending Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.10.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 443
Public Contracts 2
DODATEK Č. 5 K SERVISNÍ SMLOUVĚ O PODPOŘE, NUTNÉM ROZVOJI A UKONČENÍ SYSTÉMU OKAPLIKACE
Ministerstvo práce a sociálních věcí
OKsystem a.s.
12.12.2025
Notifications
Smlouva ČSSZ–Úpravy aplikace POJ 2024–Změna výpočtu penalizace splátkového kalendáře zaměstnavatele
Česká správa sociálního zabezpečení
Aricoma Digital s.r.o.
1 573 726 CZK
23.01.2024
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Hlídač státu
(CC BY 3.0 CZ)
The regulation text is for informational purposes only.
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