Government Decree No. 39 / 2007 Coll.
Government regulation on how to determine the employer's assessment base for social security contributions and contributions to state employment policy
Valid
Regulation
Effective from 01.03.2007
Text versions:
01.03.2007
39
GOVERNMENT REGULATION
of 28 February 2007
on how to determine the employer's assessment base for social security contributions and the contribution to national employment policy
Act No. 589 / 1992 Coll., on Social Security and Contributions to State Employment Policy, as amended by Act No. 10 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 263 / 2002 Coll., Act No. 42 / 1994 Coll., Act No. 24 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 149 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 118 / 1997 Coll., Act No. 132 / 2000 Coll., Act No. 220 / 2000 Coll., Act No. 238 / 2000 Coll., Act No. 29 / 2000 Coll.
The assessment basis of the organisation and the small organisation for determining social security premiums and the contribution to national employment policy is the amount corresponding to the sum of the assessment bases of their employees (1).
Where the organisation and the small organisation have paid social security contributions and the contribution to the national employment policy for the calendar months from the beginning of 2007 until the date of entry into force of this Regulation from the total of the assessment bases set out in Section 1, the social security contributions and the contribution to the national employment policy shall be deemed to have been paid in accordance with Act No 589 / 1992 Coll., on Social Security and the contribution to the state employment policy, as amended, and with this Regulation. Where the organisation and the small organisation have not paid social security contributions and the contribution to the national employment policy for the period referred to in the first sentence, their assessment basis for the calendar month in which this Regulation became effective shall be the sum of the assessment bases of their employees for that period and that calendar month.
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Ing. Topolánek v. r.
Deputy Prime Minister and Minister for Labour and Social Affairs:
RNDr. Netime v. r.
1) Article 5 of Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy, as amended.
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Regulation Information
| Citation | Government Decree No. 39 / 2007 Coll., on how to determine the employer's assessment base for social security contributions and contributions to state employment policy |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.03.2007 |
|---|---|
| Effective from | 01.03.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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