Act No. 403 / 2012 Coll.
Act amending Act No. 427 / 2011 Coll., on Supplementary Pension Savings, and other related laws
Valid
Law
Effective from 01.01.2013
Text versions:
01.01.2013
27.11.2012
403
THE LAW
of 25 October 2012
amending Act No. 427 / 2011 Coll., on Supplementary Pension Savings, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the supplementary pension savings law
Act No. 427 / 2011 Coll., on Supplementary Pension Savings, is amended as follows:
1. in Article 4 (2) (a), the words "from all the means of participation" shall be inserted after the words "start to pay the levy."
2. In Article 6 (1), the words "terminate at any time" are replaced by the words "terminate if the benefit referred to in Article 19 (a) or (b) is not paid to him or the benefit referred to in Article 19 (a), (b), (e) or (f) is not requested."
3. in Article 8, the words "of all means of participant" shall be added at the end of the text of points (a), (b) and (c).
4. In Article 10, the sentence "Contrary to the principle of equal treatment, there is no difference in the amount of the employer's contribution depending on the risk, difficulty or difficulty of the work carried out, provided that this is agreed in a collective agreement or provided for in the employer's internal rules' is added at the end of paragraph 1.
5. In Article 15 (2), the words "and the date of birth of the participant 'shall be added at the end of point (b).
6. In Article 16 (3) (c), the words "and the date of birth of the participant 'shall be added at the end of point 2.
7. In Paragraph 18 (5) (c), the words "and the date of birth of the participant 'shall be added at the end of point 2.
8. In Section 20 (1) of the introductory part of the provision, the word "(c) 'is deleted.
9. in Article 20 (1) (a), the words "60 years" shall be deleted and the words "5 years less than the age required for entitlement to an old-age pension provided for in Article 32 of the Pension Insurance Act" shall be inserted after the words "participant."
10. In Paragraph 20, the following paragraph 3 is inserted after paragraph 2:
"(3) The right of a participant to the benefit referred to in Article 19 (1) shall be subject to the condition that the tenderer is entitled to benefit. (c) is
(a) reaching the age required for entitlement to an old-age pension provided for in Section 32 of the Pension Insurance Act; and
(b) a savings period of at least 60 calendar months; a supplementary pension savings contract may provide for a longer savings period, but shall not exceed 120 calendar months. ';
Paragraph 3 shall become paragraph 4.
11. in Article 20, the following paragraph 5 is added:
"(5) In determining the age referred to in paragraphs 1 (a), 3 (a), 22 (4) (c) and 23 (6) (c), women shall be treated in the same way as men on the same date of birth. '
12. In Article 22, at the end of paragraph 2, the words "or at least 2 years in the case of a benefit satisfying the conditions laid down in paragraph 4 'shall be added and at the end of paragraph 2 the words" In a benefit application satisfying the conditions laid down in paragraph 4, the participant shall indicate the health insurance undertaking for which he is insured under the Act governing public health insurance. The participant shall communicate without undue delay to the pension company the change of the health insurance undertaking if it occurs during the period of payment of the benefit referred to in paragraph 4.';
13. In Paragraph 22 (3), at the end of the first sentence, the words "this does not apply if it is an old-age pension for a specified period in accordance with paragraph 4 'are added.
14. In Article 22, paragraphs 4 to 6 are added:
"(4) The pension company shall notify the participant, the health insurance undertaking referred to in paragraph 2 and the Czech Social Security Administration at the latest on the date of payment of the first instalment on the date on which the old-age pension begins for a specified period and at the latest on the date on which the last instalment is paid on the date on which the old-age pension ends for a specified period if, at the time when the old-age pension starts to be paid for a specified period of time.
(a) the instalment shall be at least 30% of the average national economy wage declared by the Ministry of Labour and Social Affairs under the Employment Act for the calendar year preceding the calendar year in which the old-age pension began for a specified period;
(b) payment of instalments shall be agreed at a non-decreasing rate, monthly, without the possibility of interruption or suspension; and
(c) the payment of the instalments shall be so arranged as to end at the earliest by reaching the retirement age of the beneficiary required to qualify for the old-age pension provided for in Article 32 of the Pension Insurance Act, reduced by 3 years.
(5) The pension company shall notify the fact referred to in paragraph 4 to the health insurance company and the Czech Social Security Administration electronically.
(6) In the event that the participant's funds are no longer sufficient to pay the instalment referred to in paragraph 4, the pension company shall pay the participant's remaining funds by the deadline for payment of the nearest instalment. ';
15. In Article 23, at the end of the text of paragraph 3, the words "or at least 2 years in the case of this pension satisfying the conditions laid down in paragraph 6 'shall be added.
16. In Article 23, paragraphs 6 to 8 are added:
"(6) The insurance undertaking shall notify the participant, the health insurance undertaking referred to in paragraph 8 and the Czech Social Security Administration at the latest on the date of payment of the first instalment on the date of the start of the payment of the life pension or pension for a specified period of time with a specified amount of pension and at the latest on the date of payment of the last instalment on the date of termination of the pension for a specified period of time, if the life pension or pension is paid for a specified amount of the pension.
(a) the first instalment shall be at least 30% of the average national economy wage declared by the Ministry of Labour and Social Affairs under the Employment Act for the calendar year preceding the calendar year in which the payment of a life-long pension or pension began for a specified period of time, with a specified pension amount;
(b) at a non-decreasing rate, monthly, without the possibility of interruption or suspension; and
(c) so that the payment of payments in respect of pensions for a specified period of time, with a specified amount of pension, ends at the earliest by reaching the retirement age of the beneficiary required to qualify for the old-age pension provided for in Section 32 of the Pension Insurance Act, reduced by 3 years.
(7) The insurance undertaking shall notify the fact referred to in paragraph 6 to the health insurance undertaking and the Czech Social Security Administration electronically.
(8) If there is a pension satisfying the conditions laid down in paragraph 6, the participant shall inform the insurance undertaking, when the insurance contract is concluded, of the health insurance undertaking with which he is insured under the Act governing public health insurance. The participant shall communicate to the insurance undertaking, without undue delay, a change to the health insurance undertaking if it occurs during the period of payment of the benefit referred to in paragraph 6. ';
17. in Article 24 (1) (a), the words "under the conditions laid down in Article 20 (3)" shall be inserted after the words "under the conditions laid down in Article 24 (1) (a), and, where no payment of the levy has been initiated from the specified part of the appropriations," and the words "instead of the said benefits" shall be deleted.
18. In Paragraph 27 (2), the words "(a) or (b), the payment of the levy has already begun or the participant has requested the payment of the levy 'are replaced by the words" (c)'.
19. In Article 160, at the end of paragraph 3, the dot is replaced by "or 'and the following point (h) is added:
"(h) infringes the obligation under Paragraph 22 (4)."
20. Paragraph 161 (1) reads:
"(1) The insurance undertaking commits an administrative offence by:
(a) conclude an insurance contract in breach of Article 23 (2) or (3);
(b) infringes one of the obligations under Paragraph 23 (5); or
(c) infringes the obligation under Article 23 (6). "
21. in Paragraph 170 (1), "paragraphs 2 and 8" shall be replaced by "paragraphs 1 and 7";
Amendment of the Act on the organisation and implementation of social security
Act No. 1 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No 2006, Act No 2006, Act No 2006, Act No 2006, Act No. 31 / 2006, Act No 2006, Act No 2006, No 2006, Act No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, p.
1. In the first sentence of Paragraph 83 (3), "to (j) 'is replaced by" to (k)'.
2. In the first and fourth sentences of Paragraph 86 (5), "to (j) 'is replaced by" to (k)'.
Amendment of the Income Tax Act
In Article 6 (9) (p) of the introductory part of the provisions of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 149 / 1995 Coll., Act No. 575 / 2002 Coll., Act No. 362 / 2003 Coll., Act No. 438 / 2003 Coll., Act No. 261 / 2007 Coll., Act No. 306 / 2008 Coll., Act No. 2 / 2009 Coll., Act No. 346 / 2010 Coll. and Act No. 428 / 2011 Coll., the amount "24 000 'is replaced by" 30 000'.
Amendment to the Pension Insurance Act
Act No. 2004 / 2004 Coll., Act No. 54 / 2004 Coll., Act No. 54 / 2004 Coll., Act No. 54 / 2004 Coll., Act No. 54 / 2004 Coll.
1. In Article 16, at the end of paragraph 4, the dot is replaced by a comma and the following point (k) is added:
"(k) receiving an old-age pension for a specified period, a life-long pension or a specified period, with a specified amount of pension under the Act governing supplementary pension savings until the age required for entitlement to an old-age pension under Paragraph 32, if the conditions laid down in § 22 (4) or § 23 (6) of Act No. 427 / 2011 Coll., on supplementary pension savings are fulfilled."
2. In the first sentence of Article 16 (8), "to (j) 'is replaced by" to (k)'.
Amendment to the Public Health Insurance Act
Act No. 1 / 2006, Act No. 1 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 6 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, No 2006, Act No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006,
1. In Article 7, at the end of paragraph 1, the dot is replaced by a comma and the following point (q) is added:
"(q) the recipients of an old-age pension for a specified period, a life-long pension or a specified period, with a specified amount of pension under the Act governing supplementary pension savings until the age required for entitlement to an old-age pension under Section 32 of the Pension Insurance Act, provided that the conditions laid down in Section 22 (4) or Article 23 (6) of Act No. 427 / 2011 Coll., on supplementary pension savings are met; in determining this age, women shall be treated in the same way as men at the same date of birth. ';
2. In Article 7 (2), the words "and (q) 'shall be inserted after the words" to (i)'.
EFFECTIVE
This Act shall take effect on 1 January 2013.
Germany
Klaus v. r.
Nausea v. r.
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Regulation Information
| Citation | Act No. 403 / 2012 Coll., amending Act No. 427 / 2011 Coll., on Supplementary Pension Savings, and other related laws |
|---|---|
| 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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