Full version of Act No. 43 / 2010 Coll.

Full text of Act No. 155 / 1995 Coll., on Pension Insurance, as resulting from subsequent amendments

Valid
Contents
ČÁST PRVNÍ § 1 § 2 § 3 § 4 ČÁST DRUHÁ HLAVA PRVNÍ § 5 § 6 § 7 HLAVA DRUHÁ Díl první § 8 Díl druhý § 9 § 10 ČÁST TŘETÍ HLAVA PRVNÍ § 11 § 12 § 13 § 14 HLAVA DRUHÁ § 15 § 16 § 17 § 18 § 19 § 19a HLAVA TŘETÍ § 20 § 21 § 22 § 23 § 24 § 25 § 26 § 27 ČÁST ČTVRTÁ HLAVA PRVNÍ Díl první § 28 § 29 § 30 § 31 § 32 Díl druhý § 33 § 34 § 35 § 36 Díl třetí § 37 HLAVA DRUHÁ Díl první § 38 § 39 § 40 Díl druhý § 41 Díl třetí § 42 HLAVA TŘETÍ § 43 až 48 HLAVA ČTVRTÁ Díl první § 49 § 50 Díl druhý § 51 HLAVA PÁTÁ Díl první § 52 Díl druhý § 53 HLAVA ŠESTÁ Díl první § 54 § 55 § 56 § 57 Díl druhý § 58 § 59 § 60 § 61 Díl třetí § 61a Díl čtvrtý § 62 § 63 Díl pátý § 64 § 65 § 66 HLAVA SEDMÁ § 67 § 67a ČÁST PÁTÁ HLAVA PRVNÍ § 68 § 69 § 70 § 71 HLAVA DRUHÁ § 72 § 73 § 74 § 74a § 75 § 76 § 76a § 77 § 78 § 79 § 80 § 80a a 80b § 81 § 82 § 82a § 83 § 84 § 85 § 86 § 87 § 88 § 89 § 90 § 91 § 92 § 93 § 94 § 95 § 96 § 97 § 98 HLAVA TŘETÍ § 99 § 100 § 101 HLAVA ČTVRTÁ § 102 § 102a § 102b § 103 § 104 ČÁST ŠESTÁ § 105 § 105a § 105b § 106 § 107 § 108 § 109 § 110
43
PRESIDENT OF THE GOVERNMENT
Announces
Act No. 1 / 2006 Coll., Act No. 5 / 2006 Coll.
THE LAW
on pension insurance
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

INTRODUCTORY PROVISIONS
§ 1
Scope
(1) This Act provides for pension insurance (hereinafter referred to as "insurance ') in the event of old age, invalidity and death of the provider [§ 4 (1) (c) and (d)].
(2) The organisation and implementation of insurance, the obligations of insured persons, recipients of benefits and employers and their liability in insurance and insurance premiums (hereinafter referred to as "insurance premiums") are governed by specific legislation1).
(3) This law applies to legal relationships which are not covered directly by the applicable European Communities law in the field of insurance (1a).
§ 2
Participation in insurance
(1) Participation in insurance is compulsory for natural persons (hereinafter referred to as "persons") referred to in Section 5. The persons referred to in Section 6 may also participate on a voluntary basis.
(2) For insurance purposes, the insured person is the person who is or has been involved in the insurance.
§ 3
Eligibility of persons in legal relations insurance
(1) The ability of a person to have rights and obligations in legal relationships arises from birth and ceases to be dead or, where appropriate, declared dead.
(2) Eligibility of a person to acquire his or her own legal act in legal rights insurance relationships and to take on the obligations arising from the achievement of age 2), unless otherwise specified. Eligibility to be a party to an invalidity pension procedure [Paragraph 4 (1) (b)] arises by the termination of compulsory education; the grant of this pension shall give rise to eligibility under the first sentence and shall continue until maturity. The provisions of the Civil Code shall apply mutatis mutandis to restrictions and waivers.
(3) A person who does not have legal capacity under paragraph 2 must be represented by a legal representative; who is a legal representative of minors shall be provided for in a separate law (3).
§ 4
Types of pensions and their amount
(1) The following pensions shall be provided from insurance:
(a) old-age;
(b) disabled;
(c) widows and widows,
(d) orphans.
(2) The amount of the pension is composed of a basic amount and a percentage amount. The base area shall be fixed and the percentage area shall be determined by a percentage of the calculation basis, if it is the pensions referred to in paragraph 1 (a) and (b), or the percentage of the deceased's pension, if it is the pensions referred to in paragraph 1 (c) and (d).

ČÁST DRUHÁ

INSURANCE PARTICIPATION

HLAVA PRVNÍ

SURVEILLANCE RANGE
§ 5
(1) Insurance is involved when the conditions laid down in this Act are met
(a) staff in employment;
(b) members of the Police of the Czech Republic, the Prison Services of the Czech Republic, the Security Information Services, the Office for Foreign Relations and Information, the Customs Administration of the Czech Republic and the Fire Rescue Corps of the Czech Republic 5 *), professional soldiers 5a *) and civil servants under the Staff Code 5b *),
(c) members of a cooperative in cooperatives where membership is a condition of their working relationship with the cooperative if, outside of the employment relationship, they work for the cooperative for the work for which they are remunerated;
(d) persons appointed or elected under a special law as Head of Administration or as a statutory body of a legal person established by a special law or as a representative of that management or statutory authority, if that management or statutory body is only one person and no employment or service relationship has been established by appointment or election of such persons and persons who, under the special law, perform public functions outside the employment or employment relationship, provided that their employment relationship is covered by the Labour Code to a specified extent and are not listed in points (g) to (i);
(e) self-employed persons;
(f) staff working under an agreement on work,
(g) Judges,
(h) members of the representatives of the local and local authorities and of the urban or urban districts of the territorial subdivided statutory cities and of the capital of Prague, who are long-term vacant for the performance of their duties or who, before being elected to the office of a member of the council, have not been engaged in an employment relationship but have performed functions to the same extent as the long-term release members of the council;
(ch) Members of the Chamber of Deputies and Senators of the Senate of Parliament,
(i) the President of the Republic, the members of the Government, the President, the Vice-President and the members of the Supreme Audit Office, the members of the Broadcasting Council, the Chairman of the Energy Regulatory Office, the members of the Council of the Institute for the Study of Totalitarian Procedures, the members of the Council of the Czech Telecommunications Office, the Financial Arbiter, the representative of the Financial Arbiter, the Ombudsman and the representative of the Ombudsman,
(j) volunteer care staff;
(k) foster parents carrying out foster care in foster care establishments under special legislation (5a), or who receive a remuneration due to the foster parent in special cases under special legislation (5b) for the performance of foster care;
(l) persons in the execution of a custodial sentence and persons in the exercise of security detention in the work;
(m) persons who are continuously preparing for a future occupation by studying at a secondary or higher vocational school (hereinafter referred to as "secondary school") or at a university in the Czech Republic for the first six years of such study after the age of 18 years in the period before 2010;
(n) persons registered in the employment register as candidates for employment for the period for which they are entitled to unemployment benefit or retraining aid (28) and, to the maximum of three years, for the period for which such unemployment benefit or retraining aid does not belong, the period for which that period of three years shall be determined retrospectively from the date on which the pension entitlement is acquired, the period for which the unemployment benefit or retraining aid did not belong before the age of 55 years, the inclusion and management in the employment record shall not be counted over a maximum of one year and shall not include the period of participation in insurance under Article 6 (1) (a) and (2) and the period of employment activity which does not prevent the entry into the employment register of applicants, even if that activity is based on insurance;
(o) persons with disabilities covered by theoretical and practical training for employment or other gainful activities;
(p) persons serving in the armed forces of the Czech Republic, unless they are professional soldiers and soldiers in another service5),
(q) civil servants;
(r) persons personally caring for a child under the age of four;
(s) a person who is personally caring for a person under 10 years of age who is dependent on the care of another person in grade I (light dependency) or a person who is dependent on the care of another person in grade II (moderate dependency) or stage III (heavy dependency) or stage IV (total dependency 5c) if they live together in a household 5d); the household condition is not required if it is a close person,
(t) beneficiaries of an invalidity pension for a third-degree invalidity [Paragraph 39 (2) (c)] from Czech insurance until the age required for entitlement to an old-age pension pursuant to Section 32; beneficiaries of an invalidity pension for a third-degree invalidity pension [Paragraph 39 (2) (c)] shall also be considered for the purpose of participating in insurance if they do not receive that pension but fulfil the conditions of entitlement to that pension and receive a pension under the special laws (6);
(u) persons who, after having ceased their professional activity, have established their participation in sickness insurance under special legislation (5e), for the duration of temporary incapacity for work which they have not intentionally incurred, provided that such temporary incapacity for work is incurred during the period of such gainful activity or in the period of withdrawal under special legislation (5e), for the period of quarantine ordered under special legislation (5f) during the period of that gainful activity or in the period of detention period (5e), for the duration of the period of the support period for nursing care and for the duration of the period of the period of support for maternity assistance in the period prior to birth;
(v) workers in a working relationship concluded under foreign law;
(w) members and managers of a limited liability company and commanditists of a limited liability company, if, outside their employment relationship, they are engaged in the work for which they are remunerated;
(x) members of a cooperative who engage in activities in the bodies of a cooperative outside the employment relationship for remuneration, the amount of which is determined in advance if the pursuit of such activities is not considered to be a work for the cooperative under the statutes of the cooperative.
(2) For the purposes of this Act, a person who is employed in an employment relationship is also considered to be an employee [paragraph 1 (a)] because not all the conditions laid down in the labour law governing his establishment have not been fulfilled.
(3) repealed
(4) repealed
(5) The provisions of paragraphs 1 and 2 do not apply to persons who are employees of a foreign employer and who are active in the Czech Republic for the benefit of that employer; For the purposes of this Act, a foreign employer shall mean an employer whose registered office is in a country with which the Czech Republic has not concluded an international social security contract.
§ 6
(1) Insurance is also attended by persons over 18 years of age if they have submitted an application to participate in insurance and the period of insurance
(a) keeping in the register of the employment office as a candidate for employment, provided that, for the duration of that register, they are not entitled to unemployment or retraining aid;
(b) continuous training for future professions by studying at a secondary or university in the Czech Republic;
(c) gainful activities abroad after 31 December 1995 in the case of persons referred to in Article 5 (1) (a), (c) and (e); for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(d) the performance of a long-term volunteer service under a contract concluded with the sending organisation in accordance with a special legislation (6a); for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(e) activities in the Czech Republic for the benefit of a foreign employer, if they are persons referred to in § 5 (5); for the period before the date of filing of the application, participation in insurance shall be possible within a maximum of two years immediately prior to that date;
(f) the performance of the duties of a Member of the European Parliament elected on the territory of the Czech Republic,
(g) stay abroad, followed by their husband, who worked abroad in the diplomatic services of the Czech Republic.
(2) Other persons over 18 years of age are also involved if they have applied for insurance. However, participation in the insurance of persons referred to in the first sentence shall be possible for a maximum period of 10 years; for the period preceding the filing date, participation in insurance shall be possible within a maximum of one year immediately prior to that date.
§ 7
Under that law, invalidity pension for third-degree invalidity is also granted to persons who have not participated in insurance but fulfil the conditions laid down by that law (§ 42 (1)).

HLAVA DRUHÁ

INSURANCE PARTICIPATION CONDITIONS

Díl první

Conditions for participation of staff and other groups of persons engaged in work or similar activities
§ 8
(1) The persons referred to in Article 5 (1) (a) to (d) and (f) to (l) and (v) and (2) shall be covered by insurance under this Act if they are involved in sickness insurance under special legislation (5e). The condition for participation in sickness insurance shall be deemed to have been fulfilled for the purposes of the first sentence for the period of the interruption of the sickness insurance scheme (7a).
(2) The persons referred to in § 5 (1) (w) and (x) are involved in insurance under this Act in those calendar months in which they have been charged an income that is attributable to the assessment basis for determining insurance premiums from the activity referred to in § 5 (1) (w) and (x) at least at the level of the income in question. The operative income shall be one quarter of the product of the general assessment base (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; the determined income shall be rounded up to the whole hundred crowns. If the income referred to in the sentence was first cleared after the completion of the activities referred to in § 5 (1) (w) and (x), it shall be deemed to have been settled in the last calendar month of the performance of those activities.
(3) Participation in insurance in the case of the exercise of several legal relationships referred to in Article 5 (1) (a) to (d), (f) to (l), (v) to (x) shall be assessed separately in each legal relationship.

Díl druhý

Conditions for the participation of self-employed persons
§ 9
(1) The insurance is for self-employed persons [Paragraph 5 (1) (e)] if they are self-employed in the Czech Republic and fulfil the conditions laid down below. A self-employed activity carried out on the territory of the Czech Republic shall also be considered to be self-employed if it is carried out on the basis of an authorisation to carry out such activity under the legislation of the Czech Republic.
(2) A self-employed person who has completed compulsory education and reached the age of at least 15 years shall be considered to be self-employed for insurance purposes; and
(a) pursue a self-employed activity; or
(b) cooperate in the pursuit of self-employment, provided that, under the Income Tax Act, the income generated by that activity can be distributed to it and the expenditure incurred in attaining, securing and sustaining it (8).
(3) The activity of self-employed persons referred to in paragraph 2 (a) shall mean:
(a) farming business, provided that the natural person operating the agricultural production is registered in accordance with the Specific Law (9);
(b) the operation of the trade on the basis of an authorisation to conduct the trade under a special law (10);
(c) the activity of a member of a public commercial company or of an associate of a limited company carried out for that company (11);
(d) the pursuit of an artistic or other creative activity on the basis of authoritative relationships (12), except for the activity from which revenue is a separate basis for the income tax of individuals for taxation at a special rate of taxation (6b) under the special legislation;
(e) the pursuit of another activity carried out by a professional on the basis of an authorisation under the Specific Regulations (13), which is not referred to in (a) to (d), and the pursuit of the activities of the mandatore under the Mandatory Agreement concluded under the Commercial Law (13a); the condition here is that these activities are carried out outside the relationship establishing participation in sickness insurance and, in the case of the activity of the mandatore, that the mandate contract has not been concluded in the context of another self-employed activity. The activities of experts, interpreters, collective disputes brokers, collective and mass contract brokers under the copyright law, arbitrators under special legislation and insolvency administrators or other administrators shall always be considered to be engaged in other activities carried out under the terms of the special regulations.
(f) the pursuit of activities other than those referred to in points (a) to (e) carried out on their own behalf and under their responsibility in order to achieve income (14); However, the rental of real estate (parts thereof) and movable things15 is not considered to be the exercise of these activities.
(4) A self-employed person shall only be an insurance participant once, even if he carries out several of the activities referred to in paragraph 3, or if necessary cooperate in the performance of several of those activities or carry out at the same time the activities referred to in paragraph 2 (a) and (b).
(5) Where self-employment is further discussed, this also means cooperation in the pursuit of that activity [paragraph 2 (b)].
(6) Self-employment shall be considered a secondary self-employment activity where the self-employed person in the calendar year:
(a) has been employed (paragraph 8, first sentence);
(b) be entitled to an invalidity pension or receive an old-age pension;
(c) have been entitled to parental benefit (15b) or to maternity or maternity allowance or to sickness benefit, provided that such benefits are due to staff sickness insurance, or have personally taken care of a person under 10 years of age who is dependent on the care of another person in grade I (dependency), or a person who is dependent on the care of another person in grade II (moderate dependency) or stage III (severe dependency) or stage IV (total dependency) 5c, if the person who is dependent on the care of another person is close or lives with a self-employed person in household 5d), unless he is close;
(d) carry out military service in the armed forces of the Czech Republic, unless they are professional soldiers; or
(e) has been an uninsured child under Paragraph 20 (3) (a).
(7) A self-employed activity shall be considered 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 paragraph 6 have lasted; if the self-employed activity has been pursued for only part of the calendar month, the self-employed activity shall be considered as a secondary self-employed activity if, for the part of the calendar month during which the self-employed activity was carried out, such activity has taken place at the same time. 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.
(8) Employment is an activity involving participation in staff sickness insurance and, in respect of persons referred to in § 5 (1) (w) and (x), participation in pension insurance. Where a person who is dependent on the care of another person [paragraph 6 (c)] is self-employed at the same time, the self-employed activity shall be considered to be a secondary self-employed activity for that self-employed person, which has been determined by written agreement of all persons who are caring for a person under 10 years of age who is dependent on the care of another person in grade I (lightness), or a person who is dependent on the care of another person in grade II (moderate dependency) or in grade III (severe dependency) or in grade IV (total dependency) 5c), as the largest care; If this agreement is not reached, the self-employed activity shall be considered to be a secondary self-employed activity for that self-employed person, who, as decided by the competent social security authority under the special legislation 15e), looks after the person who is dependent on the care of another person to the greatest extent. The facts of the secondary self-employed activity referred to in points (a) and (c) to (e) of paragraph 6 shall be documented by the self-employed person no later than the end of the calendar month following the month in which he gave an overview of the income and expenditure of the self-employed activity under the Specific Law (17) for the calendar year in which he wishes to be regarded as self-employed in the secondary self-employed activity.
(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.
§ 10
(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 be involved in insurance during the calendar year for the period during which he has pursued the secondary self-employed activity, provided that his income from the secondary self-employed activity 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 dividing the income from the self-employed activity achieved in a calendar year by the number of calendar months in which the self-employed activity was carried out for at least part of the month and the resulting amount shall be multiplied by the number of calendar months in which the secondary self-employed activity was carried out in accordance with Article 9 (7) for at least part of the month. For the purposes of determining the income referred to in the second sentence, the calendar month in which the self-employed person has been entitled to the payment of sickness or maternity aid as a self-employed person for the whole month shall not be considered as self-employed. the period of entitlement to the sickness payment shall also be deemed to be the period of the first 14 calendar days of temporary incapacity for work (quarantine), which shall not be paid to self-employed persons. For the purposes of this Act, the tax base of a self-employed person determined under the Social Security Insurance Act and the contribution to state policies is considered to be income from self-employment. 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-employment activity has not been carried out throughout the month and for each calendar month in which the self-employed person carrying out the secondary self-employment activity has been entitled to the payment of sickness or monetary aid in the maternity capacity as a self-employed person throughout the month; the period of entitlement to the sickness payment shall also be deemed to be the period of the first 14 calendar days of temporary incapacity for work (quarantine), which shall not be paid to 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 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 was created or ceased in accordance with paragraph 5 or 6 or in which the secondary self-employment 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 a self-employed person has been suspended from carrying on his business.

ČÁST TŘETÍ

BASIC INJURY

HLAVA PRVNÍ

INSURANCE AND REFUND INSURANCE PERIOD
§ 11
(1) Insurance period after 31 December 1995 is the period of participation in insurance
(a) persons referred to in § 5 (1) (a) to (l), (v) to (x) and (2) for whom insurance has been paid in the Czech Republic;
(b) persons referred to in Section 6 for whom insurance has been paid in the Czech Republic at the earliest from the date of payment of the insurance.
(2) For the period of insurance referred to in paragraph 1 (a), the persons referred to in Article 5 (1) (a) to (d) and (f) to (l) and (v) and paragraph 2 shall not be considered as the calendar month in which the income attributable to the assessment basis for the determination of premiums under the special legislature17 has not been achieved because they did not carry out an activity involving participation in insurance, unless there were justifications; the facts referred to in the second sentence of Article 16 (4) (a) shall be considered to be the excuse reasons. The condition for the payment of the premiums referred to in paragraph 1 (a) shall be deemed to be met where the premium was not paid only because, in a calendar year, the person referred to in paragraph 1 (a) has reached a specified maximum assessment basis17c *) and where the employer did not pay the insurance premium, although he was obliged to pay the premium, unless otherwise specified below; for the purposes of this Act, the employer is a legal or natural person who employs an insured person in an employment relationship and other employment relationships, or to whom the insured person is in another legal relationship establishing an insurance participation under this Act, as well as an organisational component of the state16a). For the period of insurance referred to in point (a) of paragraph 1, for persons referred to in points (a), (d), (f), (w) and (x) of Article 5 (1), the calendar month for which their employer has not received the premiums which he was obliged to pay shall not be considered to be the calendar month for persons referred to in points (a), (d), (f), (w) and (x) of Article 5 (1), provided that the employer is a commercial company or cooperative and that those persons were simultaneously members of that company or members of the statutory body or supervisory board of that company or cooperative in that calendar month; for the purposes of part of the sentence in front of the semicolon, debt periodic penalty payments shall not be considered to be due. The provisions of the third sentence shall not apply where premiums due per calendar month have been paid within three years of the due date of such premiums. Where a pension has been awarded to the persons referred to in the third sentence or, where applicable, because of the death of those persons, a widow's, widower's or orphan's pension has been awarded and, when the pension is granted, the third period of insurance has not been taken into account by virtue of the third sentence because of the absence of premiums, that period shall be taken into account only if the premiums due have been paid for the December calendar year in which the calendar month in which the insured person referred to in the third sentence falls, or if the last calendar month in which the insured person referred to in the third sentence has been paid for the last calendar month before the pension for which the company or cooperative was due; the premiums due must be paid no later than 3 years after the due date of the premium. The period of insurance referred to in point (a) of paragraph 1 shall also be considered as the period of insurance referred to in points (a) to (d) and (f) to (k) and (v) of paragraph 2 for the persons referred to in points (a) and (v) of Article 5 (1) and in paragraph 2 and the period during which their legal relationship constituted an insurance participation in the case of persons referred to in points (a) and (v) of paragraph 2 of this Article shall also be deemed to have lasted, in accordance with the final decision, provided that the termination of that relationship has been invalid and that the condition referred to in paragraph 8 is deemed to be met, without prejudice to the third to the fifth sentence.
(3) The period of insurance of persons referred to in Article 5 (1) (e) is also:
(a) in the calendar year in which the day from which the pension is granted (hereinafter referred to as the year of the pension award) falls, the period prior to that date, if such persons have paid up to the date of the application for the pension for an advance on the premiums due before the end of the calendar month preceding the calendar month in which the application was lodged,
(b) the calendar year immediately preceding the year of the pension award, where advances on premiums due for that year have been paid for that calendar year and the premium supplement has not yet been due before the date of application for the pension.
§ 12
(1) The replacement period of insurance is after 31 December 1995 the period of participation in the insurance of persons referred to in § 5 (1) (m) to (u); the condition for this period of participation in insurance is that it was acquired in the Czech Republic and that the period of insurance lasted at least one year. For the period referred to in § 5 (1) (r) no childcare is required in the Czech Republic. The condition for participation in the insurance of persons referred to in Article 5 (1) (s) to be assessed as an alternative insurance period is that the personal care period of a person under 10 years of age who is dependent on the care of another person in grade I (lightness of dependency), or the person who is dependent on the care of another person in grade II (moderate dependency), or stage III (severe dependency), or stage IV (total dependency) 5c, has been decided by the competent social security authority in accordance with special legislation17c).
(2) Save as otherwise provided for in this law, a replacement period of insurance shall be assessed for the creation of a pension entitlement and for the amount of the percentage of the pension as well as the period of insurance.
§ 13
(1) The periods of employment obtained before 1 January 1996 under the rules in force before that date, with the exception of the period of study after the age of 18, shall also be considered as periods of employment abroad before 1 May 1990; however, if the period of employment is before 1 May 1990, that period shall be assessed only if the insurance has been paid for it, at the earliest from the date of payment of the premium.
(2) Replacement periods completed before 1 January 1996 under the rules in force before that date and the period of retirement as a service of years shall also be considered as a replacement period of insurance. The period of study completed before 1 January 1996 under the rules in force before that date shall also be considered as a replacement period for the first six years of that study after the age of 18.
§ 14
(1) If the periods of insurance cover each other, only the period which is more favourable to the insured shall be taken into account for determining the total period of insurance for the entitlement to the pension and the percentage rate of the pension; The same applies if they cover each other's insurance periods or insurance periods and insurance periods.
(2) The same period of childcare under Section 5 (1) (r) cannot be counted simultaneously for several persons; If more than one person has taken care of the child at the same time, such care shall be taken as a replacement period of insurance for the person who has taken care of the most. The provisions of the previous sentence shall apply mutatis mutandis to the care referred to in Article 5 (1) (s).

HLAVA DRUHÁ

CALCULATION BASIS
§ 15
The calculation basis is the personal assessment basis (§ 16) if it does not exceed CZK 10 500. If the personal measurement basis exceeds CZK 10 500, the calculation basis is determined by adding the amount of CZK 10 500 in full, from the amount of the personal measurement base of CZK 10 500 to CZK 27 000 is calculated by 30% and from the amount of the personal measurement base of CZK 27 000.
§ 16
(1) The personal assessment basis is the monthly average of the total annual assessment bases of the insured person for the relevant period (§ 18). This average shall be calculated as the product of the coefficient 30,4167 and the proportion of the sum of the annual assessment bases for the relevant period and the number of calendar days for the relevant period; where there are excluded periods in the relevant period (paragraphs 4 to 6), they shall be reduced by the number of calendar days attributable to the relevant period.
(2) The annual assessment basis of the insured person shall be determined as the product of the sum of the assessment bases of the insured person for the calendar year and the coefficient of increase of the general assessment base (Section 17 (1)). The total assessment bases of the insured person per calendar year after 2007 shall not exceed the maximum assessment basisfor policy 17c *) established for that year; However, the assessment bases of the person voluntarily involved in the insurance shall not be included in this total.
(3) The assessment basis for the insured person for the period after 31 December 1995 is the assessment basis for the determination of premiums under the special legislation17) and for the period before 1 January 1996, the gross income determined for pension purposes under the rules in force before 1 January 1996. The assessment basis for the determination of insurance premiums and gross earnings shall be considered as the assessment basis of the insured person as referred to in the first sentence first from the date of payment of the premiums, if it is the insured person for whom the condition for payment of the insurance premiums has been laid down in the rules in force before 1 January 1996 and the insured person for whom the insurance period after 31 December 1995 is set out in Article 11 (1); Paragraph 11 (2), second sentence, and for the period after 30 June 2002, also third and fourth sentences, shall apply mutatis mutandis. The assessment base of the insured person shall include compensation for salary, salary or other income attributable to the assessment base for the determination of premiums under the special legislature17) or gross earnings due in the case referred to in the fifth sentence of Paragraph 11 (2) in the calendar months for which it was due. For the purposes of determining the annual assessment basis, the assessment basis of the insured person shall include, for the purposes of determining the annual assessment basis, compensation for loss of earnings after the end of the incapacity for work (occupational disease) 18) and compensation for loss of service income (salary) after the cessation of incapacity for duty 19). Where the insurance undertaking referred to in Article 6, which pays the premium for the calendar year preceding more than one year of the calendar year in which the premium is paid, the assessment basis on which the premium is paid shall be adjusted by multiplying it by the coefficient established as the percentage in which the numerator is the general assessment basis (Article 17 (2)) for the calendar year in which the premium is paid, and by the denominator, the general assessment basis for the calendar year preceding the calendar year in which the premium was paid, multiplied by the conversion rate (Article 17 (4) for the adjustment of that general assessment basis.
(4) The periods excluded are before 1 January 1996 periods which, according to the rules in force before that date, were excluded when determining gross earnings for the purposes of calculating the average monthly earnings and the periods referred to in point (j); However, periods of study after the age of 18 are excluded only to the extent that they are considered as alternative periods of insurance. The periods excluded shall be after 31 December 1995 if they do not coincide with the period of participation in the insurance of persons referred to in Article 5 (1) (e), the period of insurance in which the insured person had income which is included in the assessment base, the period of insurance referred to in Article 11 (1) (b), or the period during which the refunds referred to in paragraph 3, fourth sentence, were due.
(a) temporary incapacity which the insured person did not intentionally cause if temporary incapacity arose at the latest on the last day of the withdrawal period under the special legislation (5e), the period of quarantine ordered under the special legislation (5f), the period of time during which the need for care or care of a child under 10 years of age or another household under the special legislation (5e), not less than the period of quarantine required under the special legislation (5f), the period during which the first 9 calendar days of need for care or care, or the first 16 calendar days of the beginning of the eighth week before the expected date of childbirth, not immediately preceding the date of childbirth,
(b) receiving an invalidity pension for a third-degree invalidity or, where appropriate, a full invalidity pension or receiving an old-age pension; in so doing, the payment of similar pensions from the foreign insurance holder shall be considered as receiving such pensions;
(c) for which the insured person has been liable for insurance premiums, unless it is possible to establish the level of its assessment bases;
(d) the performance of military service in the armed forces of the Czech Republic, in so far as they are not professional soldiers and soldiers in other services5), and the performance of civil service,
(e) participation in insurance of persons referred to in Article 5 (1) (r) and (s);
(f) the studies referred to in Article 5 (1) (m), and when it comes to establishing a personal assessment basis for the calculation of the invalidity pension, including periods of continuous training for the future occupation by studying at a secondary or university school in the Czech Republic, for the first 6 years of that study after the age of 18,
(g) participation in insurance of persons referred to in Article 5 (1) (n);
(h) theoretical and practical training for employment or other gainful activities of a person with a disability (28);
(ch) from the date on which the pension is granted until the end of the year on which the pension is granted, if the cases referred to in paragraphs 2 and 3 of Article 18 are concerned, and the periods before the age of 18, if the cases referred to in paragraph 2 of Article 18 are concerned,
(i) for which, under the Employee's Insolvency and Amendment Act, wage claims have been paid at a lower amount than they were due;
(j) for which, in the case referred to in Paragraph 11 (2) (6), the compensation for salary, salary or other income attributable to the assessment base for the determination of premiums under the special legislature17 was not granted by the court.
(5) Where the sum of the excluded periods referred to in the second sentence of paragraph 4 (f) and (h) is more than 1825 calendar days, the number of such excluded periods over 1825 calendar days shall be limited to one half.
(6) The period of participation in the insurance of persons referred to in Article 5 (1) (e) referred to in Article 11 (3) (b) shall be deemed to be excluded until the level of the premiums is determined by the actual income from the self-employed activity after deduction of the expenditure incurred in achieving, securing and maintaining it.
(7) If the employer of the insured person deductible income into the assessment base
(a) settled in full, this income shall be included in the basis of assessment, even if that income has not been fully paid to the insured; in this case, the provisions of paragraph 4 (i) shall not apply and the wage entitlements satisfied by the employment office shall not be included in the assessment basis;
(b) have settled in part, the entire period for which the income attributable to the assessment basis has not been settled, excluded by the time referred to in paragraph 4 (i); in this case, the amounts of income paid by the employer and the wage entitlements satisfied by the employment office shall not be included in the assessment base;
(c) not charged; paragraph 4 (i) shall apply; in this case, the wage entitlements satisfied by the employment office shall not be included in the assessment basis.
(8) The periods referred to in the second sentence of paragraph 4 (a) to (j) are considered excluded even if they coincide with the period of participation in the insurance of persons referred to in paragraph 5 (1) (e), with the period of insurance in which the insured person had income which is included in the assessment basis, or with the period for which the compensation referred to in paragraph 3 (4), if the insured person or other entitled person so requests; the revenue obtained in the periods so determined shall not be included in the assessment base. The first sentence procedure shall cover only the entire period of time during which the first sentence covers each other. The procedure for submitting an application in accordance with the first sentence and the time limit within which the application may be made shall be laid down in a separate legislative act 19b.
(9) The personal assessment basis, the annual assessment basis of the insured person and the calculation basis shall be rounded up to the full crown.
§ 17
(1) The rate of increase in the general assessment base shall be determined as the proportion of the general assessment basis for a calendar year preceding the year of the pension, multiplied by the conversion rate (paragraph 4), and the general assessment basis for the calendar year for which the annual assessment basis is calculated; the coefficient shall be determined to the nearest four decimal places in force. The increase in the general assessment basis shall always be at least 1.
(2) The amount of the general assessment base per calendar year shall be determined by the Government by regulation by 30 September of the following calendar year at the rate of the average monthly wage recorded by the Czech Statistical Office for the calendar year. the amount of the general assessment basis per calendar year shall not be less than the amount of the general assessment basis for the immediately preceding calendar year.
(3) For the purpose of determining the annual assessment basis for the calendar year preceding the year of the pension award, and for the year of the pension award, the coefficient of increase in the general assessment base shall always be 1.
(4) The conversion rate shall be determined as a proportion of the average monthly wage recorded by the Czech Statistical Office for the first half of the calendar year preceding the year of the pension, and of the average monthly salary recorded by the Czech Statistical Office for the first half of the calendar year preceding the year of the pension. The amount of the conversion rate for the adjustment of the general assessment basis for the calendar year preceding the year of the pension is fixed by the Government by the regulation before 30 September of the calendar year in which the general assessment basis is established. The conversion rate shall be at least 1 each; that rate shall be set to the nearest four decimal places in force.
§ 18
(1) The period of 30 calendar years immediately prior to the year of the pension is the relevant period for establishing the personal assessment basis, unless otherwise specified. The relevant period shall not include the calendar year in which the insured person reaches 18 years of age and the preceding calendar year.
(2) If the year of the pension is immediately preceded by the calendar year in which the insured person reaches 18 years of age, the relevant period shall be those two calendar years. If the pension is granted from a date falling within the calendar year in which the insured person reaches 18 years of age, the relevant period shall be that calendar year. According to the previous sentences, the period between the age of 18 and the date on which the pension is awarded is more than 30 days, and the period between the age of 18 and the date on which the pension is granted is excluded.
(3) If the period between 18 years of age and the date on which the pension is granted does not exceed 30 days, or if the full period between 18 years of age and the date on which the pension is granted is excluded, or if the pension is granted to an insured person under 18 years of age, the period shall be the year of retirement and the preceding calendar years in which the insured has a basis for assessment.
(4) The calendar years before 1986 shall not be included in the relevant period. However, if there are not at least five calendar years with the basis of assessment (Sections 16 (3) and (8)) in such a relevant period, the period before 1986 shall be extended gradually to cover one more such year, but not more than the calendar year immediately following the year in which the insured reaches the age of 18.
(5) Where the number of calendar years included in the relevant period referred to in paragraphs 1 and 4 is less than that laid down in the first sentence of paragraph 1, the relevant period shall be that lower number of calendar years.
§ 19
(1) An old-age and invalidity pension of an insured person who receives or receives one of those pensions or a full invalidity or partial invalidity pension, or a retirement pension for the service of years, may not be calculated from a lower calculation base than the calculation base established in accordance with Paragraph 15 of the personal assessment base from which the former pension was calculated, multiplied by the coefficient set out as the proportion in which the numerator is the product of the general assessment base for the calendar year preceding the year of the return and the conversion rate (Paragraph 17 (4) for the adjustment of that general assessment base, and in the denominator is the general assessment basis for the last calendar year of the period of the determination of the personal assessment of the previous retirement. If an earlier pension has not been assessed on the basis of the assessment bases laid down for the relevant period (Paragraph 18), the first sentence shall be followed, stating that in the denominator is the general assessment basis for the calendar year preceding the calendar year in which the former pension is granted; If the former pension has not been calculated on the basis of the calculation basis, the general assessment basis on which the pension was calculated shall be considered as a personal basis, multiplied by the conversion rate for adjusting that general assessment basis. If the insured person received more than one pension, the highest calculation basis laid down in the first and second sentences shall apply. The coefficient according to the first sentence shall be determined to the nearest four decimal places in force. Paragraph 16 (9) applies mutatis mutandis here.
(2) Paragraph 1 shall apply mutatis mutandis where an earlier pension has been calculated from the average monthly earnings in accordance with the provisions in force before 1 January 1996, with the average monthly earnings being considered as a personal basis; the average monthly earnings are unrestricted in accordance with these rules and the relevant period under those rules, from which the average monthly earnings were established. Where an earlier pension has not been calculated from the average monthly earnings established for the relevant period, the first sentence of paragraph 1 shall be followed by the general assessment basis for the calendar year preceding the calendar year of the granting of the former pension in the denominator.
§ 19a
(1) An old-age and invalidity pension of an insured person who has received at least 15 years of insurance in respect of the period of participation in the insurance of persons referred to in Article 5 (1) (s) or (102a) (hereinafter referred to as "dependent person") may not be calculated from a lower calculation base than the calculation basis determined in accordance with Article 15 of the personal assessment basis calculated in accordance with paragraphs 2 and 3 and Article 16.
(2) For the insured person referred to in paragraph 1, the replacement period of care of the dependent person for the purposes of determining the personal assessment basis shall be considered:
(a) for the excluded period, even if it coincides with the period of participation in the insurance of persons referred to in Article 5 (1) (e), with the period of insurance in which the insured person had income which is included in the assessment base or with the period during which the compensation referred to in the fourth sentence of Article 16 (3) was due; or
(b) for the period of insurance in which the insured person had income taken into account for the purposes of the annual assessment basis;
that is more favourable to the insured person; the procedure referred to in point (a) shall apply only to the entire period of time during which they cover each other.
(3) For the purposes of paragraph 2 (b), the income of the insured person referred to in paragraph 1 shall be:
(a) after 31 December 2006, an amount corresponding to the amount of the care allowance under the Social Services Act of the person for whom the insured person personally cared. The sum of these amounts per calendar year shall be added to the annual assessment basis of the insured person established for that calendar year in accordance with the first sentence of Article 16 (2),
(b) before 1 January 2007, for a calendar year, the amount of CZK 96 000 multiplied by the coefficient fixed as the proportion in which the numerator is the general assessment basis for the calendar year for which the annual assessment basis is calculated and the denominator is the general assessment basis for 2007; if the replacement period of care for the dependent person does not last throughout the calendar year, the amount calculated according to the part of the sentence before the semicolon shall be reduced proportionally. The coefficient according to the first sentence shall be determined to the nearest 4 decimal places in force. The amount per calendar year according to the first sentence shall be added to the total of the assessment bases of the insured person for that calendar year referred to in the first sentence of Article 16 (2).

HLAVA TŘETÍ

OTHER INJURY
§ 20
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Regulation Information

CitationFull text of Act No. 43 / 2010 Coll., Act No. 155 / 1995 Coll., on Pension Insurance, as resulting from subsequent amendments
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation16.02.2010
Effective from-
Effective until-
Status Valid
The regulation text is for informational purposes only.

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