Act No. 397 / 2012 Coll.
Law on Pension Savings Insurance
Valid
Law
Effective from 01.01.2013
397
THE LAW
of 7 September 2012
on pension savings premiums
Parliament has decided on this law of the Czech Republic:
INSURANCE
Claim
The pension savings premium is payable by the pension savings participant.
Payment of premiums
(1) The payment of pension savings premiums is made by the payer of the income tax on natural persons from dependent activities if, under the Income Tax Act, he is obliged to collect or deduct the income tax on natural persons from dependent activities to the taxpayer who is also the taxpayer of pension savings premiums.
(2) The payroll fund for pension savings insurance is an organisation unit of the payer's insurance policy, which is the payroll fund for the income tax of individuals on dependent activities and where the pension savings premium is to be reduced.
Subject matter of insurance premiums
The subject of pension savings premiums is participation in pension savings.
Basis of premiums
(1) The basis of pension savings premiums is the sum of the sub-base of the dependent activity premiums and the sub-base of the self-employment premiums.
(2) The share base of the dependent activity premium is the sum of the employee's assessment bases for pension insurance premiums for the relevant periods.
(3) A part-time basis for self-employment insurance is the assessment basis of the self-employed person for pension insurance premiums and the contribution to the state employment policy.
(4) The sub-base of premiums for the insurance period in which a person becomes a taxpayer shall be included in the assessment basis, which shall be determined for the relevant period in which that person was a taxpayer.
(5) If the premium base is higher than the maximum pension-saving basis, the premium base shall be reduced to that maximum base.
Maximum premium base
The maximum basis for pension insurance is the amount determined as the maximum assessment basis of the employee for the payment of pension insurance premiums.
Fee rate
The rate of pension savings is 5%.
Calculation of premiums
The pension savings insurance shall be calculated as the product of the basis of the pension savings premium and the rates of the pension savings premium.
Insurance period
The insurance period for pension savings is the calendar year.
Budget identification of premiums
(1) Pension savings insurance is the receipt of an account for the receipt of insurance payments, the transfer of the participant's funds and the execution of payments under the law governing pension savings ("pension savings account ').
(2) The pension savings account is considered to be a public budget for the purposes of insurance management.
(3) Pension savings insurance is the income of the state budget.
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GENERAL PROVISIONS
Maintainer and administration of insurance premiums
(1) Pension savings insurance is carried out by the authorities of the Financial Administration of the Czech Republic.
(2) The management of pension savings premiums shall be treated in accordance with the tax rules.
(3) The provisions of the tax rules governing claims in connection with insolvency proceedings shall not apply.
Registration of the taxpayer
(1) The taxpayer shall be registered for the pension savings insurance if it is registered as a natural person income tax payer.
(2) The administrator of insurance premiums shall make an official record of the creation and termination of the registration of the taxpayer by electronic means; the official record does not need to be signed by the official person who prepared it.
Insurance confession
(1) The payer is obliged to lodge an insurance claim for pension savings.
(2) No return shall be filed by the payer where:
a) his insurance is in the amount of CZK 0, or
(b) the premium is solely payable to the payer or the payer.
Transferable overcharge
(1) Transferable overcharge is part of the overpayment in the personal insurance account of the taxpayer, which does not exceed CZK 100,000.
(2) The transferable overcharge can only be used to cover the premiums due.
(3) The transferable overcharge shall be transferred by the actuary to the pension savings account in the same way as the income of the pension savings premium.
(4) The part of the excess which has been incurred as a result of a reduction in the insurance policy and which exceeds the transferable excess becomes a transferable excess.
Transfer of premium income
(1) The actuarial manager transfers the income of the pension savings premium to the pension savings account while informing the pension company of the portion of the premium income that is attributable to the individual taxpayers.
(2) The amount transferred to the pension savings account cannot be transferred back to the actuarial administrator.
(3) The actuarial administrator transfers the income of pension savings premiums in the manner laid down by the law governing the budgetary determination of taxes for the transfer of tax income.
The result of the termination of the pension savings participation
(1) If the person ceases to be a taxpayer,
(a) the arrears in the pension savings insurance scheme belonging to that person shall cease; and
(b) the pension savings insurance payable to that person cannot be determined.
(2) Paragraph 1 shall not apply in the case of accessories for pension savings premiums.
MANAGEMENT OF THE INSURANCE RELIEF PLAN
Registration of the payer
(1) A premium payer is registered for a pension savings policy if it is registered as a tax payer on the income of individuals from dependent activities.
(2) The payer's fund for pension savings is registered for insurance if it is registered as the payer's fund for the income tax of individuals on dependent activities.
(3) The administrator of the insurance policy shall make an official record of the creation and termination of the registration of the payer of the insurance or the payer's fund for pension insurance; the official record does not need to be signed by the official person who prepared it.
(4) As soon as the payer of the premium or of the payer's cashier ceases to have at least one payer, the payer of the premium shall be obliged to submit electronically a notification of the change to the registration data in which that fact is stated.
General provisions on advances
(1) The premium payer pays the pension savings premium payable to the taxpayer through monthly premiums advances.
(2) The premium payer collects the premium advance on the date on which the advance on the income tax on the dependent activity is deducted in a similar manner to that on the tax advance.
Amount of advance
(1) The advance on the premium payable to the taxpayer is calculated for the advance period of the calendar month as a pension savings premium.
(2) The advance on the premium payable to the taxpayer is rounded up to the whole crown.
(3) The advance on the premium paid by the premium payer is the sum of the advances payable by the payee; this advance will not be circled.
Reporting and maturity of the advance
(1) Paying agents for pension savings are obliged to report electronically to advance the premium on a fee basis and for total premiums.
(2) Before the expiry of the reporting period, the premium payer may replace the report already submitted by a corrective report; no further account shall be taken of the previous report.
(3) The report shall be accompanied by an obligation to pay the premium advance.
(4) If the tax administrator sets a different deadline for the payment of advances on personal income tax on dependent activities, the report shall be made within that period.
(5) The amount credited no more than 20 days before the due date of the advance payment on the payer's personal insurance account does not apply to the payment of arrears in other personal tax accounts.
Subsequent reporting
(1) If the pension savings premium payer finds that the last known advance is not in the right amount, he shall be obliged to report electronically.
(2) In the subsequent report of the premium payer, it shall indicate the difference from the last known advance.
(3) Subsequent reporting may be made even if the last known advance is not changed, but only data previously claimed.
(4) The subsequent report shall not be admissible for the duration of the measurement procedure concerning the advance period concerned.
Last known advance
(1) For the purposes of this Act, the last known advance shall be the advance on pension savings premiums at the total amount in which it was the last time during the relevant advance period.
(a) the premium payer is claimed in the report or subsequent report; or
(b) by the administrator of the insurance premiums, measured by authority.
(2) The last known advance of the premium manager will be prescribed in the insurance records.
Self-measuring and self-measuring backup
(1) The advance claimed by the premium payer in the report shall be deemed to have been the date of expiry of the reporting period, at the rate stated therein.
(2) In the event that the premium payer does not submit a report within the statutory deadline, it is considered that he claimed an advance of CZK 0; the penalty for late claims of premiums shall not apply.
(3) The advance claimed by the premium payer in the subsequent report is considered to be the measured date of the subsequent report at the level of the claimed difference compared to the last known advance.
Removal of the advance ex officio
(1) If the actuarial officer finds that the last known advance is not in the correct amount, he shall measure the advance equal to the difference between the last known advance and the amounts newly established, either on the basis of a procedure to remove doubts or on the basis of an insurance check; the appeal against that decision has suspensory effect.
(2) If the amount of the advance is increased by the measurement, the amount of the difference due within a period of 15 days from the date of the legal power of the supplementary payment notice shall be the same.
Penalties
The pension savings insurance payers are obliged to pay a penalty payment of 20% of the amount of the advance measured ex officio as measured against the last known advance.
Interest on late payments
Interest on late payment in the event of remuneration of the underpayment on the advance shall be applied even after the due date of the advance premium.
Settlement and maturity of premiums
(1) The premium payer is obliged to submit electronically the bill of the pension savings premium on a per-taxpayer basis and on a total premium payer basis.
(2) The premium paid by the payee shall be payable within the term of payment of the advances on that premium.
(3) Additional accounts may only be submitted electronically.
Allocation of premiums paid among the individual taxpayers
(1) The amount credited to the person's insurance account of the payer shall be divided into the amount of the pension savings insurance due to individual taxpayers with the same maturity date in proportion to the amount of the premium provisions applicable to individual taxpayers.
(2) The amounts broken down in accordance with paragraph 1 shall be rounded to 2 decimal places.
Overcharge attributable to the taxpayer
(1) For the purposes of this Act, the excess charge payable to the taxpayer shall be:
(a) the amount of pension savings premiums payable to an individual taxpayer paid by a premium payer in excess of the premium provision of an individual taxpayer;
(b) the amount by which the sum of the premium provisions attributable to the individual taxpayer from all its payers exceeds the amount corresponding to the premium calculated from the maximum pension savings basis.
(2) The excess charge payable to the taxpayer may only be used by claiming
(a) settlement of such overpayment for the premium payer; or
(b) a reduction in its future payment obligation in the insurance return.
(3) The payer shall be entitled to settle the overpayment due to the payer in writing with his premium payer. It shall at the same time indicate the part of this excess to be settled by the policyholder.
(4) The premium payer shall settle the excess due to the taxpayer by reducing its future withholding and levy liability to the premium due to the taxpayer at the level of the excess.
(5) The payment of the overpayment attributable to the payer or the reduction of the future payment obligation of the payer shall cease to be part of the overpayment in the person insurance account of the payer.
Reporting obligation of the payer
The pensioner shall notify the policyholder in writing of the date on which he became a participant in the pension scheme, in such a way that the policyholder can take this into account in the event of a collision.
Reporting obligation of the premium payer
(1) If the pensioner finds that the taxpayer has infringed one of his obligations, he shall be obliged to notify the policyholder without delay.
(2) An order fine may be imposed for failure to comply with the reporting obligation of the premium payer without calling on the premium administrator to comply with it.
Consequences of a breach of the obligations of the payer
(1) If the taxpayer infringes his obligation and as a result, the premium payer is not struck down and paid at the correct amount of the pension savings premium, the tax payer is obliged to pay the premium manager of the premiums thus outstanding instead of the premium payer, together with a premium of 10% of the premiums outstanding.
(2) The infringement referred to in paragraph 1 is:
(a) failure to comply with the fee notice;
(b) the exercise of a right to settle the excess payment attributable to the payer in excess of that excess.
(3) The premium premium is an insurance premium.
(4) In the event that the debtor has been found to be in breach of the obligation following the notification of that taxpayer or the premium payer, the premium shall be half the premium.
(5) The actuarial administrator shall decide on the obligation to pay the premiums outstanding and the premium on the insurance margin, while prescribing them in the register of premiums.
(6) The premium and premium payable are due within 15 days of the date of the legal power of the payment notice.
EFFECTIVE
This Act shall take effect on 1 January 2013.
Germany
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Regulation Information
| Citation | Act No. 397 / 2012 Coll., on Pension Savings Insurance |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.11.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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