Decree No. 399 / 2023 Coll.
Decree amending Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended
Valid
Order
Effective from 01.01.2024
Text versions:
01.01.2024
27.12.2023
399
DECLARATION
of 12 December 2023
amending Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended
The Ministry of Labour and Social Affairs provides for the Act No. 155 / 1995 Coll., on Pension Insurance, as amended by Act No. 134 / 1997 Coll., Act No. 109 / 2006 Coll., Act No. 220 / 2011 Coll., Act No. 212 / 2016 Coll., Act No. 323 / 2021 Coll. and Act No. 270 / 2023 Coll.:
In Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended by Decree No. 157 / 1997 Coll., Decree No. 302 / 1997 Coll., Decree No. 40 / 2000 Coll., Decree No. 328 / 2007 Coll., Decree No. 359 / 2009 Coll. and Decree No. 258 / 2022 Coll., Section 3a including the title reads:
Procedure for determining the insured person's annual assessment base in relation to the periods excluded
(1) Where there are different number of days of excluded periods in the context of individual gainful activities in the context of the coexistence of multiple gainful activities within a calendar year, and it is not possible to determine whether those periods of exclusion cover each other or what part of the assessment bases or gross earnings of the insured person (hereinafter referred to as the "basis of assessment ') are allocated to those excluded periods, those periods shall not apply and the assessment basis of each gainful activity shall be increased proportionally. The proportional increase referred to in the first sentence shall be determined by multiplying the assessment basis for each gainful activity by the proportion of the number of days of that gainful activity and the number of days of that gainful activity, minus the excluded periods of that gainful activity; The increased assessment basis shall be rounded up to the whole crown.
(2) If there is a period of time in the calendar year in which the periods of time excluded with the period of gainful activity, for which the income included in the basis of assessment is achieved, and for the purposes of the procedure laid down in Article 16 (7) of the Law, the amount of that income cannot be determined for the period during which the period for which the period of time is excluded, the proportion of the assessment base obtained in the calendar year during the period of that gainful activity shall be considered to be that period in that period. This proportion shall be determined by dividing the assessment basis for the period of that gainful activity in the calendar year by the number of days of that gainful activity in the calendar year and multiplying by the number of days of the excluded period; The proportion thus determined shall be rounded down to the whole crown.
(3) Where there are different number of days of excluded periods in a calendar year in the context of the coexistence of gainful activity and excluded periods in a calendar year and, for the purposes of the procedure under Article 16 (7) of the Law, it cannot be established whether those periods are covered by each other or what part of the assessment bases for those excluded periods are accounted for, the assessment basis shall be adjusted mutatis mutandis in accordance with paragraph 1 and for the assessment basis for the period during which the gainful activity is covered by the exclusion period shall be considered to be a proportion of such adjusted basis established by analogy in accordance with paragraph 2. ';
Efficacy
This Decree shall take effect on 1 January 2024.
Minister for Labour and Social Affairs:
Ing. Jurečka v. r.
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Regulation Information
| Citation | Decree No. 399 / 2023 Coll., amending Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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