Act No. 436 / 2024 Coll.

Act amending Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended

Valid Law Effective from 01.01.2025
Contents
436
THE LAW
of 11 December 2024
amending Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended
Parliament has decided on this law of the Czech Republic:
Čl. I
Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 2004, Act No. 15, Act No. 5, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2011, Act No. 5, Act No., Act
1. in Article 13a (6), "10 and 11" shall be replaced by "11 and 12."
2. In Paragraph 14, the following paragraph 9 is inserted after paragraph 8:
"(9) Advances on insurance shall not be payable by a self-employed person for the calendar months of the calendar year in which he began his self-employed activity and for the calendar months immediately following the calendar year, unless that self-employed person was self-employed during the 5 calendar years preceding the calendar year in which he began his self-employed activity. The first sentence shall not apply to a self-employed person who is a taxpayer in a flat-rate scheme. ';
Paragraphs 9 to 12 shall be renumbered paragraphs 10 to 13.
3. In Paragraph 20 (1), the text "paragraph 9 'is replaced by" paragraph 10'.
4. In Paragraph 20a (2), the text "paragraph 11 'is replaced by" paragraph 12'.
Čl. II
Transitional provision
Paragraph 14 (9) of Act No. 589 / 1992 Coll., as effective from the date of entry into force of this Act, shall not apply to a self-employed person who has started a self-employed activity in the period before the date of entry into force of this Act.
Čl. III
Efficacy
This Act shall take effect on 1 January 2025.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.

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Regulation Information

CitationAct No. 436 / 2024 Coll., amending Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy, as amended
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation20.12.2024
Effective from01.01.2025
Effective until-
Status Valid
Parliamentary Paper: Paper No. 630
The regulation text is for informational purposes only.
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