Act No. 425 / 2003 Coll.
Act amending Act No. 155 / 1995 Coll., on Pension Insurance, as amended, Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and Act No. 48 / 1997 Coll., on Public Health Insurance, and amending and supplementing certain related laws, as amended
Valid
Law
Effective from 01.01.2004
Text versions:
01.01.2004
12.12.2003
425
THE LAW
of 6 November 2003
amending Act No 155 / 1995 Coll., on Pension Insurance, as amended, Act No 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and Act No 48 / 1997 Coll., on Public Health Insurance, and amending and supplementing certain related laws, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to Act No. 155 / 1995 Coll., on Pension Insurance
Act No. 155 / 1995 Coll., on Pension Insurance, as amended by Act No. 134 / 1997 Coll., Act No. 289 / 1997 Coll., Act No. 224 / 1999 Coll., Act No. 18 / 2000 Coll., Act No. 118 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 220 / 2000 Coll., Act No. 116 / 2001 Coll., Act No. 188 / 2001 Coll., Act No. 353 / 2001 Coll., Act No. 198 / 2002 Coll., Act No. 263 / 2002 Coll., and Act No. 264 / 2002 Coll., is amended as follows:
1. In Paragraph 9 (1), the sentence "A self-employed activity carried out on the territory of the Czech Republic shall also be regarded as self-employed activity carried out outside the territory of the Czech Republic if it is carried out on the basis of an authorisation to carry out such activity under the legislation of the Czech Republic."
2. in Article 9 (3) (e), in the part of the sentence in front of the semicolon, the words "and the exercise of the activities of the mandatore under the terms of the Mandatore under the Mandatory Agreement concluded under the Commercial Law 13a)" shall be inserted after the words "(a) to (d)."
Footnote 13a) reads as follows:
"13a) § 566 to 575 of the Commercial Code. '.
3. in Article 9 (3) (e), in the part of the sentence after the semicolon, the words "this activity is carried out outside the employment relationship or similar relationship" shall be replaced by the words "those activities are carried out outside the relationship establishing participation in sickness insurance (sickness care) and, in the case of the activities of the mandatore, also that the mandate contract has not been concluded in the context of another self-employed activity."
4. in Article 9, paragraphs 6 to 9 are added, including footnotes 15a and 15b:
"(6) Self-employment shall be considered as a secondary self-employment activity where the self-employed person in the calendar year:
(a) has been employed (paragraph 8, first sentence) and the income from employment (paragraph 8, second sentence) achieved in a calendar year shall be at least twelve times the minimum salary of the staff member in the employment relationship remunerated by the monthly salary, 15a) which shall be valid on 1 January of the calendar year for which the participation of the self-employed person in insurance shall be assessed;
(b) be entitled to an old-age or full-time invalidity pension;
(c) have been entitled to payment of the allowance in the care of a loved one or another, 15b)
(d) perform military service in the armed forces of the Czech Republic, in so far as they are not professional soldiers or civilian service;
(e) has been an uninsured child in accordance with Paragraph 20 (3) (a); or
(f) has been in custody or the execution of a custodial sentence for more than three calendar months consecutive.
(7) A self-employed activity shall be considered as a secondary self-employed activity in those calendar months in which the self-employed activity has been pursued throughout the month while the facts referred to in points (b) to (f) of paragraph 6 remain; where the self-employed activity has been pursued for only part of a calendar month, the self-employed activity shall be considered as a secondary self-employed activity if, for that part of the calendar month for which the self-employed activity has been carried out, such events have taken place at the same time. The amount of income from employment achieved in a calendar year shall not be relevant for assessing whether the self-employed activity referred to in the first sentence is considered a secondary self-employed activity. The duration of the facts referred to in the first sentence shall also mean the duration of only some of the facts referred to in paragraph 6 (b) to (f).
(8) Employment shall mean an activity involving participation in staff sickness insurance or sickness care. The income from the employment is the assessment basis for determining premiums under the special legislature17) achieved in the calendar months of the calendar year for which the participation of the self-employed person in insurance is assessed and benefits from the sickness insurance of employees (sickness care) which have been cleared by that calendar year for the self-employed person.
(9) A self-employed activity shall be considered as the main self-employed activity in the period in which, pursuant to paragraphs 6 to 8, the self-employed activity is not considered as an ancillary self-employed activity.
15a) Paragraph 2 (1) (b) of Government Decree 303 / 1995 Coll., on minimum wage, as amended.
15b) § 80 of Act No. 100 / 1988 Coll., on Social Security, as amended. '
5.
(1) The self-employed person shall participate in insurance during the calendar year for the period during which he was engaged in the main self-employed activity.
(2) The self-employed person shall, in the calendar year, participate in insurance for the period during which he has carried out the secondary self-employment activity, provided that his income from the secondary self-employment activity, after deduction of the expenditure incurred in achieving, securing and maintaining it, has reached at least the relevant amount in the calendar year; the applicable amount is 2,4 times the amount to be determined as the product of the general assessment basis (Article 17 (2)) for a calendar year preceding the calendar year for which participation in insurance is assessed and the conversion rate (Article 17 (4)) for the adjustment of that general assessment basis. Where the main self-employed activity and the secondary self-employed activity have been pursued in a calendar year, the income from the secondary self-employed activity shall be determined by multiplying the income from the self-employed activity achieved in a calendar year after deduction of the expenditure incurred to achieve, secure and maintain it by the number of calendar months in which the secondary self-employed activity has been carried out for at least part of the month and the resulting amount shall be multiplied by the number of calendar months in which, pursuant to Article 9 (7), the secondary self-employed activity has been carried out for at least part of the month. For the purposes of determining the income referred to in the second sentence, self-employed persons shall not be regarded as self-employed persons and self-employed persons for the purposes of determining the income referred to in the second sentence, the calendar month in which the self-employed person was entitled to sickness benefit from the sickness insurance of self-employed persons or, where appropriate, to receive such sickness insurance, to carry out an armed service (civil service) or to receive financial assistance in the maternity (cash assistance) of self-employed persons. Income from self-employment and expenses incurred in achieving it, securing and maintaining it shall be assessed under a special law, 17) which regulates insurance premiums. The operative amount shall be rounded up to the whole crown.
(3) The amount applicable shall be reduced by one twelfth for each calendar month in which the secondary self-employed activity has not been carried out throughout the month, and for each calendar month in which the self-employed person engaged in the secondary self-employed activity has been entitled to sickness benefit from the sickness insurance of self-employed persons, or has received such sickness benefit, has served in the armed forces (civil service) or has received financial assistance in the maternity sector (cash assistance) from the sickness insurance of self-employed persons. The twelve in the first sentence shall be rounded up to the whole crown.
(4) A self-employed person who has been engaged in a secondary self-employed activity and who does not fulfil the conditions for participation in insurance referred to in paragraphs 2 and 3 shall participate in insurance in a calendar year if he has applied to participate in insurance for that year; the time limits for filing an application for participation in insurance shall be laid down in specific laws. 1) The provisions of the first sentence shall apply mutatis mutandis to the part of the calendar year in which the participation in the insurance has been created or ceased in accordance with paragraph 5 or 6 or in which the secondary self-employed activity has not been pursued throughout the year.
(5) The participation of a self-employed person in insurance shall be incurred on 1 January of the calendar year in which the conditions referred to in paragraphs 1 to 3 have been met or for which he has applied to take part in the insurance referred to in paragraph 4, or on the first day of the calendar month in which the secondary self-employed activity which does not constitute an insurance participation has become the main self-employed activity, but not before the date on which he began to pursue the self-employed activity; the participation in insurance cannot arise before the date on which it is entitled to pursue a self-employed activity.
(6) The participation of a self-employed person in insurance shall cease on 31 December of the calendar year in which the conditions referred to in paragraphs 1 to 3 have been met or for which he has applied for participation in insurance under paragraph 4, or on the last day of the calendar month in which the main self-employed activity has become a secondary self-employed activity which does not constitute an insurance participation. However, participation in the insurance of a self-employed person shall cease no later than the date on which:
(a) where the self-employed person has ceased self-employed. The cessation of a self-employed activity shall be considered as always the interruption of that activity, from the date of interruption of that activity, provided that, after the month in which such interruption took place, the interruption lasted at least six calendar months consecutive; this does not apply if the self-employed activity has been interrupted for the reasons referred to in the first sentence of paragraph 3;
(b) which has ceased to have a self-employed capacity to pursue a self-employed activity;
(c) from which the self-employed person, according to his declaration, has ceased to pursue a self-employed activity continuously in respect of persons engaged in the activities referred to in Article 9 (3) (d) and (f); or
(d) from which a self-employed person has been suspended from carrying on his business. "
6. In Article 13 (1), in the part of the sentence before the semicolon, the words "except for the period of study after the age of 18 'shall be inserted after the words" before that date'.
7. In Paragraph 13 (2), the sentence "The period of study completed before 1 January 1996 under the regulations in force before that date shall also be considered as a replacement period at the end of that period for the first six years of that study after the age of 18."
8. In Article 16 (4), at the end of the sentence, the first period is replaced by a semicolon and the words "studies are excluded periods only to the extent that they are considered as replacement periods of insurance."
9. Paragraph 30 (1) is deleted.
Paragraphs 2 to 4 shall be renumbered paragraphs 1 to 3.
10. In Paragraph 30 (1), "also 'is deleted.
11. in Paragraph 30 (3), the words "paragraphs 2 and 3" are replaced by the words "paragraphs 1 and 2."
12. At the end of Paragraph 31 (2), the sentence "The day on which the pension is entitled to an old-age pension referred to in paragraph 1 shall be deemed to be the day from which that pension is granted."
13. in Paragraph 32 (2), "31 December 2006" is replaced by "31 December 2012";
14. in Paragraph 32 (3):
"(3) After 31 December 2012, the pension age shall be as long as the insured persons have not reached the retirement age referred to in paragraph 1 or 2,
(a) for men 63 years,
(b) women
1.59 years if they have raised at least five children,
2.60 years if they have raised three or four children,
3.61 years if two children were raised,
4.62 years if they have raised one child, or
5.63 years. '
15. at the end of Paragraph 34 (2), the words "or receiving sickness insurance benefits (care)" shall be added.
16.
(1) The payment of an old-age pension for which entitlement under Paragraph 29 has been acquired shall be for persons engaged in an occupational relationship only if the relationship has been agreed for a fixed period, but for a maximum period of one year, if it can be negotiated under special legislation for that period.
(2) The payment of an old-age pension to which a claim has been made pursuant to § 30 or § 31 does not fall until the age of retirement when the employment is carried out or the physical security of the jobseekers is provided; the conditions for the payment of an old-age pension shall be assessed mutatis mutandis in accordance with paragraph 1. ';
Transitional provisions
1. Participation in the pension insurance of self-employed persons for the period before 1 January 2004 shall be assessed in accordance with the rules applicable before that date. The activity of the mandatore under a mandate contract concluded under the Commercial Code shall not be regarded as a self-employed activity if it was concluded before 1 January 2004.
2. The pension rights which arose before 1 January 2004 and which had not been definitively decided on by that date and the grant, withdrawal or amendment of those pensions for the period before 1 January 2004, even if they have already been definitively decided on, shall be decided on in accordance with the provisions in force before that date.
3. For the purpose of fulfilling the condition of the necessary period of pension insurance for entitlement to a full invalidity and partial invalidity pension, the period of study after the age of 18 years obtained in 1994 and 1995 shall be considered to be the period of study in accordance with the rules applicable before 1 January 1996.
4. The old-age pension granted under Paragraph 30 (1) of the Pension Insurance Act, as in force on 31 December 2003, shall be paid after 31 December 2003 until the age of retirement is reached, under the conditions laid down by the provisions in force on 31 December 2003; under those rules, the conversion and increase of the percentage rate of this pension for the period of the gainful activity where the payment of that pension is not due and the combined entitlement to that pension and its payment with other pensions shall also be assessed.
5. In the case of an old-age pensioner granted before 1 January 2004, who, on 31 December 2003, carries out a gainful activity on the basis of a fixedterm employment relationship, the condition of a contract of employment for a maximum period of one year shall be deemed to have been fulfilled if that employment relationship ends in 2004. An old-age pension granted before 1 January 2004, which, on 31 December 2003, carries out a gainful activity on the basis of a fixed-term employment relationship in such a way that that employment relationship is to end after 31 December 2004, shall be paid after 31 December 2003 for the duration of that employment relationship, but no longer than until the date of the preceding payment of the old-age pension due in April 2004; that old-age pensioner and his employer are obliged to notify the old-age pensioner, until 31 January 2004, that the old-age pensioner, as from the date of the preceding payment of the old-age pension due in April 2004, does not fulfil the requirement to negotiate an employment relationship for a maximum period of one year.
Amendment to Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy
Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 10 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 241 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 149 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 263 / 2002 Coll., Act No. 113 / 1997 Coll., Act No. 134 / 1997 Coll., Act No. 220 / 2000 Coll., Act No. 238 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 118 / 2000 Coll.
1. In the second sentence of Article 3 (2), the words "and when a self-employed activity is considered to be the principal self-employed activity and secondary self-employed activity 'shall be inserted after the words" active'.
2. In the first sentence of Paragraph 5a (1), the words "before 2004, 40% of self-employed income in 2004, 45% of self-employed income in 2005 and 50% of self-employed income in 2006 shall be inserted after the words" 35% of self-employed income. "
3. In Article 5a (1), the first sentence is replaced by the following: "Where a self-employed person has carried out both the main self-employed activity and the secondary self-employed activity in a calendar year, and for the period during which he has carried out the secondary self-employed activity, he shall not be a member of the pension scheme, he shall be regarded as income from the self-employed activity after deduction of the expenditure incurred to achieve, secure and maintain a proportion of that income; that part shall be determined by dividing the income from the self-employed activity by the number of calendar months in which the self-employed activity was carried out for at least part of the month, after deduction of the expenditure incurred to achieve, secure and maintain it, and the resulting amount shall be multiplied by the number of calendar months in which the main self-employed activity was carried out for at least part of the month. For the purposes of the second sentence, a calendar month in which a self-employed person has been entitled to sickness benefit from the sickness insurance of self-employed persons and, where appropriate, has received such sickness insurance, has served in the armed forces (civil service) or has received financial assistance in the maternity (cash assistance) of the self-employed persons; For the purposes of part of the sentence in front of the semicolon, the calendar month shall also mean the part of the period during which the self-employed person was self-employed, unless the pursuit of that activity lasted for the entire calendar month. ';
4. Paragraph 5a (2) reads as follows:
"(2) The assessment basis of a self-employed person for pension insurance premiums and the contribution to the state employment policy shall be at least as low as the self-employed person in the calendar year.
(a) only the principal self-employed activity, the product of the lowest monthly assessment base established in accordance with Paragraph 14 (6) of the first sentence and applicable for the calendar year for which the assessment basis is fixed, and the number of calendar months of that calendar year in which the main self-employed activity was pursued for at least part of the calendar month. This number of calendar months shall not include the calendar months in which the self-employed person engaged in the main self-employed activity has been entitled to sickness benefit from the sickness insurance of self-employed persons or, where appropriate, has received such sickness insurance, has been in the armed forces (civil service) or has received financial assistance in the maternity (cash assistance) from the sickness insurance of self-employed persons; the calendar month for the purposes of part of the sentence before the semicolon shall mean the part of the period during which the self-employed person was engaged in the principal self-employed activity, unless the pursuit of that activity lasted for the full calendar month;
(b) only the secondary self-employment activity and, for the duration of that activity, the pension insurance undertaking, the product of the lowest monthly assessment base established in accordance with the second sentence of Paragraph 14 (6) and applicable for the calendar year for which the assessment basis is fixed, and the number of calendar months of that calendar year in which the secondary self-employment activity was carried out for at least part of the calendar month. This number of calendar months shall not include calendar months in which, for the entire calendar month, a self-employed person engaged in a secondary self-employed activity has been entitled to sickness benefit from the sickness insurance of self-employed persons, or has received such sickness insurance, has served in the armed forces (civil service) or has received financial assistance in the maternity (cash assistance) from the sickness insurance of self-employed persons; For the purposes of part of the sentence before the semicolon, the calendar month shall mean the part of the period during which the self-employed person was engaged in a secondary self-employed activity, unless the pursuit of that activity lasted for the full calendar month. In the case of an old-age or full-time pensioner, for the purposes of this Act, the period during which a sickness benefit is received from the sickness insurance of self-employed persons shall also mean the period of incapacity for work after the period of support for the provision of sickness insurance laid down by the sickness insurance rules,
(c) the main self-employed activity and the secondary self-employed activity, and, for the duration of the secondary self-employed activity, shall participate in pension insurance, the sum of the partial assessment base on the main self-employed activity and the partial assessment basis on the secondary self-employed activity, or the sum of the partial assessment base on the main self-employed activity and the proportion of the assessment base on the income from the secondary self-employed activity; the highest of these totals shall be considered as the lowest assessment basis. The sub-assessment basis on the main self-employment shall be determined as the product of the lowest monthly assessment base established in accordance with the first sentence of Paragraph 14 (6) and the number of calendar months in which the main self-employment activity has been pursued for at least part of the month; the calendar months referred to in point (a) of the second sentence shall not be included in that number. The sub-assessment basis for secondary self-employment shall be determined as the product of the lowest monthly assessment base established in accordance with the second sentence of Paragraph 14 (6) and the number of calendar months in which the secondary self-employment activity has been carried out for at least part of the month; the calendar months referred to in point (b) of the second and third sentences shall not be included in that number. The proportion of the assessment basis for income from secondary self-employment shall be determined by the percentage referred to in the first sentence of paragraph 1 by dividing the income from self-employment after deduction of the expenditure incurred to achieve, secure and maintain it in the calendar year by the number of calendar months in which at least part of the month was self-employed and the resulting amount shall be multiplied by the number of calendar months in which at least part of the month was self-employed; Paragraph 5a (1) of the third sentence shall apply mutatis mutandis. ';
5. In Paragraph 5a, the following paragraph 3 is inserted after paragraph 2:
"(3) The measuring basis determined in accordance with paragraphs 1 and 2 may not exceed CZK 486 000; this amount shall be reduced by CZK 40 500 for each calendar month referred to in paragraph 2 (a), second sentence, and (b), second and third sentences, and for each calendar month in which the self-employed activity has not been carried out throughout the month. '
Paragraph 3 shall become paragraph 4.
6. In Section 5b, the words "an unlimited amount for the calculation of pension 'are replaced by the words" an amount to which the full part of the personal assessment basis for determining the calculation basis for the calculation of the pension pension, 59)'.
Footnote 59) reads as follows:
"59) Sections 15 and 107 (2) of Act 155 / 1995 Coll. '.
7. in Article 7 (1) (a):
"(a) for an organisation and a small organisation, 26%, of which 3,3% for sickness insurance, 21,5% for pension insurance and 1,2% for national employment policy,"
8. in Article 7 (1) (c) and (d):
"(c) for self-employed persons 29,6% for pension and national employment policies, of which 28% for pension and 1,6% for state employment policy, and 4,4% for sickness insurance;
(d) for persons voluntarily involved in pension insurance, 28% for pension insurance. "
9. in § 13a (1) (a), § 13a (2), § 13a (5), § 14b (2), § 15 (5) first sentence and in § 15 (6), the words "paragraph 3" are replaced by the words "paragraph 4."
10. in Article 13a (1) (a), the words "where he is self-employed" shall be inserted after the words "after that month," and at the end, the word "or" shall be deleted.
11. in § 13a (1) (b), § 13a (7), § 14b (1), first sentence, § 15 (5), first sentence, and in § 15 (6) in the part of the sentence before the semicolon, the words "paragraphs 1 and 2" are replaced by "paragraphs 2 and 3."
12. in Article 13a (1) (b), in the part of the sentence in front of the semicolon, the words "where he is self-employed," shall be inserted after the words "after that month," at the end, the dot shall be replaced by a comma and the word "or" shall be added.
13. in Article 13a (1), the following point (c) is added:
"(c) for the calendar month in which he carries on the principal self-employed activity."
14. in Article 13a (3) and Article 13a (4), "paragraph 5" is replaced by "paragraph 6."
15. in Article 13a (7), the words "pursue the self-employed activity referred to in paragraph 8" shall be inserted after the words "if."
16. in Article 13a, the following paragraphs 8 and 9 are added:
"(8) For the purposes of paying advances on premiums, a self-employed person shall be considered to be a self-employed person engaged in a secondary self-employed activity.
(a) in the calendar month in which the events referred to in Article 9 (6) (b) to (f) of the Pension Insurance Act have lasted for the whole calendar month, or where the self-employed activity has not been carried out throughout the calendar month, provided that such facts have been maintained at the same time for the part of the calendar month during which the self-employed activity was pursued;
(b) in the period from the calendar month in which the statement of revenue and expenditure referred to in Article 15 (1) has been or should have been made in respect of the calendar year in which the self-employed person was engaged in the activity of participation in or in sickness insurance of workers and the income from that activity is at least twelve times the minimum wage of the staff member in the employment relationship remunerated by the monthly salary payable on 1 January of that calendar year, until the calendar month preceding the calendar month in which that summary was or should have been submitted for the following calendar year; income from this activity is assessed in accordance with Section 9 (8) of the Pension Insurance Act,
(c) in the period from the calendar month in which the self-employed activity began, to the calendar month preceding the calendar month in which this summary was or should have been submitted in respect of the calendar year in which the self-employed person started the self-employed activity, provided that the self-employed person reached in the calendar year preceding the year in which the self-employed activity began, the income from the activity of participating in the employee's sickness insurance or sickness treatment at least at the rate referred to in (b);
(d) in the period from the calendar month in which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year in which the self-employed person was engaged only in the principal self-employed activity and obtained such income from the self-employed activity after deduction of the expenditure incurred in achieving it, reinsurance and maintenance, if in that year only in the secondary self-employed activity, or in the calendar year in which the self-employed person was engaged in the primary self-employed activity and in the calendar month preceding the calendar month in which the self-employed activity was or was intended to be carried out; the income from the self-employed activity of the self-employed activity of the self-employed activity which would be based on the year in which the year in which the self-employed activity in which he was engaged in the secondary activity, in the calendar month in the calendar month preceding calendar month in which the calendar year in which that activity in which he was intended to be carried out that activity;
(9) The notification of the self-employed person to pursue the secondary self-employment activity referred to in paragraph 8 shall be taken into account for the purposes of paying advances on premiums from the calendar month in which the notification was made; Paragraph 23 (4) shall apply mutatis mutandis. The notification referred to in paragraph 8 (c) shall be taken into account only if the amount of income from the activity constituting participation in staff sickness insurance or sickness care for the previous calendar year is substantiated. ';
17. in the second sentence of Article 14 (2) and in the second sentence of Article 14 (4), the words "before 2004, 40% in 2004, 45% in 2005 and 50% since 2006" shall be inserted after the words "35%."
18. in Paragraph 14 (6), including footnote (19b) and (19c):
"(6) The monthly assessment base of a self-employed person engaged in the main self-employed activity shall be at least 40% in 2004, 45% in 2005 and 50% from 2006 onwards, the amount to be fixed as a product of half of the general assessment base 19b) per calendar year preceding the calendar year for which the monthly assessment base is fixed and the conversion rate 19c) for adjusting that general assessment base for two years. The monthly basis of assessment of a self-employed person who, for the purposes of paying advances on insurance, is considered to be a self-employed person engaged in a secondary self-employed activity (Sections 13a (8) and (9)), shall be at least 10% of the amount determined as the product of the general assessment basis for the calendar year preceding the calendar year for which the monthly assessment basis is established and the conversion rate for adjusting that general assessment base. The monthly assessment basis shall be rounded up to the whole crown.
19b) § 17 paragraph 2 of Act No. 155 / 1995 Coll.
19c) § 17 paragraph 4 of Act No. 155 / 1995 Coll. '
footnote 19b shall be renumbered footnote 19d, including the footnote reference.
19. In Article 14 (8), part of the first sentence after the semicolon reads: "the calendar month shall, for the purposes of part of the sentence before the semicolon, be understood as the part of the sentence for which the self-employed person has been self-employed unless the pursuit of that activity has lasted for the whole calendar month '.
20. In the second sentence of Article 15 (1), the words "and, if a self-employed person is engaged in a self-employed secondary self-employed activity, the information referred to in points (a) to (f) of Article 9 (6) of the Pension Insurance Act is to be regarded as self-employed with a secondary self-employed activity 'shall be inserted after the words" on sickness insurance'.
21. In Paragraph 15 (1), after the second sentence, the sentence "If the self-employed person has provided information on the secondary self-employment activity in the summary, he shall also be required to provide evidence."
Transitional provisions
1. For the payment of pension insurance premiums and the contribution to national employment policy by self-employed persons for the period before 1 January 2004, the provisions applicable before that date shall apply.
2. For the payment of pension insurance premiums and the contribution to national employment policy by self-employed persons for 2004 and 2005, the provisions applicable on 1 January of the calendar year for which they are paid shall apply.
3. In 2004, the monthly assessment basis of the self-employed person for advances on pension insurance premiums and the contribution to the national employment policy shall be established until the date on which the self-employed person submitted or was to provide an overview of the income and expenditure on self-employment for 2003, in accordance with the rules applicable on 31 December 2003.
4. In 2004, 2005 and 2006, the monthly assessment basis of the self-employed person for the advance on pension contributions and the contribution to the national employment policy shall be at least at the percentage rate applicable on 1 January of the calendar year in question (Article III (17)), from the date on which an overview of the income and expenditure on self-employment for the previous calendar year was or should have been presented until the date on which that summary was or should have been submitted in the following calendar year.
Amendment to Act No. 582 / 1991 Coll., on the organisation and implementation of social security
Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 590 / 1992 Coll., Act No. 37 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 1993 Coll., Act No. 241 / 1994 Coll., Act No. 118 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 134 / 1997 Coll., Act No. 220 / 1997 Coll., Act No. 238 / 2000 Coll., Act No. 93 / 1998 Coll., Act No. 140 / 1999 Coll., Act No. 133 / 1999 Coll., Act No. 155 / 2000 Coll., Act No. 118.
1. In Paragraph 29, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The organisation shall issue a certificate, at its request, to the staff member or, where appropriate, to the staff member whose employment has ceased, of the duration of the employment in the calendar year and of the amount of the assessment bases for determining the social security premiums achieved in the calendar year and the sickness insurance benefits which it has settled for the calendar year. This certificate shall also be issued by the organisation to the district social security administration at its request. Such certificates shall be issued by the organisation within eight days of receipt of the request. ';
2. In Paragraph 41 (1), the second sentence is deleted and footnote 57 is added:
"57) § 37 of Act No. 155 / 1995 Coll., as amended."
3. In Paragraph 41 (2), the words "the amount of gross earnings expected and 'are deleted.
4. In Paragraph 48 (1) (b), "5 'is replaced by" 6'.
5. In Paragraph 48 (1), the dot at the end of point (d) is replaced by a comma and the following point (e) is added:
"(e) from which he is not entitled to payment of an old-age or full-time invalidity pension and a benefit in the care of a close or other person, he has ceased to serve in the armed forces of the Czech Republic in the absence of professional soldiers and a civilian service, has ceased to be an uninsured child or has been released from custody or the execution of a prison sentence of more than three calendar months, provided that he has declared and demonstrated the existence of such facts for the purpose of carrying out a secondary self-employment activity."
6. in Paragraph 48a (2), "paragraphs 1 and 2 'are replaced by" paragraphs 2 and 3';
7. In Paragraph 48b (1), "to (d) 'is replaced by" to (e)';
8. in the first sentence of Paragraph 118a (2), the reference to footnote 65 shall be replaced by a reference to footnote 57) and footnote 65 shall be deleted;
9. In the third sentence of Paragraph 118a (2), "paragraph 2 'is replaced by" paragraph 1'.
10. Paragraph 120 (1) is deleted.
Paragraphs 2 and 3 shall be renumbered paragraphs 1 and 2.
Amendment to Act No. 48 / 1997 Coll., on Public Health Insurance and on the amendment and addition of certain related laws
In Article 5 (b) of Act No 48 / 1997 Coll., on Public Health Insurance and amending and supplementing certain related laws, the following point 7 is inserted after point 6, including footnote 6a:
'7. persons engaged in the activities of the mandatore under a mandated contract concluded under the Commercial Code, 6a. (a) where the activity is performed outside the relationship of participation in sickness insurance (sickness care) and the mandate contract has not been concluded in another self-employed activity;
6a) § 566 to 575 of the Commercial Code. '
Point 7 is renumbered point 8.
Transitional provision
A self-employed person shall not be considered to be an employed person on the basis of a mandate contract concluded under the Commercial Code, provided that the contract was concluded before 1 January 2004.
EFFECTIVE
This Act shall take effect on 1 January 2004.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 425 / 2003 Coll., amending Act No. 155 / 1995 Coll., on Pension Insurance, as amended, Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended, and Act No. 48 / 1997 Coll., on Public Health Insurance, and on the amendment and addition of certain related laws, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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