What is Act No 470 / 2024 Coll.?

Act No. 470 / 2024 Coll., amending Act No. 435 / 2004 Coll., on Employment, as amended, and certain other laws — Act amending Act No. 435 / 2004 Coll., on Employment, as amended, and certain other laws.

When it became Act No 470 / 2024 Coll. effectiveness?

Act No 470 / 2024 Coll. became effective 01.01.2025.

Is Act No 470 / 2024 Coll. still valid?

Yes, Act No 470 / 2024 Coll. is still valid and effective.

How many times was it Act No 470 / 2024 Coll. amended?

Act No 470 / 2024 Coll. has 5 time versions of the text.

Act No 470 / 2024 Coll. - Act amending Act No. 435 / 2004 Coll., o...

470

THE LAW

of 18 December 2024

amending Act No. 435 / 2004 Coll., on Employment, as amended, and certain other laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to the Employment Act

Čl. I

Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 2011, Act No. 2011, Act No. 100, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 100 / 2011, Act No. 100, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011 / 2011, No. 2011, Act No. 2011 / 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. No.

1. The following Section 5b is inserted after Section 5a:

„§ 5b

For the purposes of this Act, an employer or a person who does not have a registered underpayment shall be deemed to be free of charge, except in the case of an underpayment for which it is permitted to wait his payment or to distribute his payment on instalments,

(a) the authorities of the Financial Administration of the Czech Republic,

(b) the customs authorities of the Czech Republic,

(c) insurance premiums and periodic penalty payments for public health insurance; or

(d) insurance premiums and social security periodic penalty payments and contributions to national employment policy. "

2. In Article 6 (2), the words "the Office of Labour and 'shall be inserted after the words" the State Office of Labour' and the words "and the Office of Labour 'shall be replaced by the words" the Office of Labour and the State Office of Labour'.

3. Article 7a, including the title, reads:

„§ 7a

State administration exercise by the postal licence holder

(1) The holder of a postal licence shall exercise a state administration under this Act if the Ministry has concluded with him a written contract which includes the determination of the scope of the State administration which is transferred to the holder of the postal licence.

(2) The holder of a postal licence may perform a public administration to the maximum extent that he / she accepts submissions under this Act and receives supporting documents for the adoption of decisions under this Act and their transmission to the Labour Office.

(3) The agreement of the superior administrative authority is not necessary to conclude the contract. Disputes from the Treaty are dealt with by the Minister for Labour and Social Affairs.

(4) The Ministry and the Labour Office will publish the contract on their official record and on their website. "

footnote 77 is deleted.

4. In Paragraph 8a (1) (i), the words "employing more than 50% of employees who are disabled persons' are replaced by the words" with whom an agreement has been concluded to recognise an employer as an employer in a protected labour market 'and the words "on a protected labour market' are added at the end of the text.

5. In Article 21, the words "and to comply with the obligations laid down in Article 127 (3) 'shall be added at the end of the text of paragraph 7.

6. In Article 27 (2), the words "or to the public administration contact point established by the Regional Office of the Labour Office 'are deleted.

7. In the first sentence of Paragraph 28 (2), the words "the obligations under this sentence may also be fulfilled at the contact point of the public administration (77) established by the Regional Branch of the Labour Office '.

8. In the second sentence of Article 30 (3), the number "3 'is replaced by" 5', the text "(a) 'is deleted and the words" the applicant for employment has failed to fulfil the obligation under paragraph 1 (b)' are replaced by the words "a fact has arisen which is the reason for the exclusion of the candidate for employment from the employment register referred to in paragraph 2 '.

9. In Paragraph 39a (1), the last sentence is deleted.

10. In Article 42 (3), at the end of point (d) of the comma, the words "a 'and point (e) are replaced by the words" a';

Point (f) shall be renumbered as point (e).

11. In § 52, at the end of the first sentence, the words "in the relevant period 'are added.

12. in Article 53 (1), the words "aid for retraining and compensation under Article 44b" shall be replaced by "aid for retraining."

13. Paragraph 60 (15) is deleted.

14. in Paragraph 61 (6):

"(6) The person applying for an authorisation to mediate a job shall be required to provide proof of the facts referred to in paragraphs 1 to 5 when applying for an authorisation to mediate a job. A person shall inform the Ministry of such changes no later than 1 month after the date of such changes. When applying for modification of the information contained in the permit for employment mediation pursuant to Article 62 (1) (a) and (b) and pursuant to Article 62 (2) (a), the Ministry shall take a decision in the new management procedure, which shall follow the procedure laid down in Article 60a. In the event of a change of the responsible representative, the applicant shall be obliged to provide proof of compliance with the conditions laid down in Paragraph 60. '.

15. In Paragraph 75 (3), the first sentence shall be replaced by the sentence "The contribution to the establishment of a job for a disabled person shall be granted on condition that the employer is free of charge."

16. In Paragraph 76 (2), the first sentence is replaced by "The contribution to the operating costs incurred in connection with the employment of a disabled person shall be granted on condition that the employer is free of charge."

17. in Article 78 (2) (b), the words "this employer or a member of his statutory body" shall be inserted after the words "it was not," and the words "under another law" shall be deleted;

18. in Paragraph 78 (2) (d) (1), the words "per calendar month" shall be inserted after the word "paid";

19. in Paragraph 78 (2) (d), at the end of point 3, comma is replaced by a dot and point 4 is deleted;

20. Paragraph 78 (3) is deleted.

Paragraphs 4 to 11 shall be renumbered paragraphs 3 to 10.

21. in Paragraph 78 (6), point (a) is deleted and the designation (b) is deleted;

22. § 78a, including the group title, reads:

"Contribution to support the employment of people with disabilities in the protected labour market

§ 78a

(1) An employer with whom the Labour Office has concluded an agreement on the recognition of an employer shall be granted a contribution to support the employment of disabled persons in the form of a partial payment of the money spent on wages or salaries and other costs. The regional branch of the Office of Labour shall be responsible for the provision of the contribution, in whose area the employer, who is a legal or undertaking natural person, or in whose territory the employer, who is a natural person, is resident.

(2) The contribution shall be replaced by the actual money spent on wages or salaries of 75% per month of the staff member in employment who is a disabled person, including social security contributions and the contribution to the state employment policy and public health insurance premiums, which the employer has made for himself from the assessment basis of that staff member, but not more than the amount referred to in paragraph 6, if the person with disabilities is the person referred to in paragraph 67 (2) (a) or (b), and a maximum of CZK 5,000, if the person with disabilities. For the purposes of determining the amount of the contribution, the funds actually spent on wages or salaries shall be reduced by an amount corresponding to:

(a) paid in kind,

(b) deductions from wages or salaries intended to satisfy the performance of the employer under the Civil Code, with the exception of deductions made to cover the damage which the staff member is obliged to pay, or the allowance to the staff member for meals provided for in Section 236 of the Labour Code; or

(c) compensation for salary or salary paid to workers in the event of obstacles to work on the part of the employer.

(3) The employer's contribution referred to in paragraph 2 shall be subject to a lump sum of CZK 1 000 per month per person with disabilities for the costs incurred by the employer in the calendar quarter for which he requests the contribution.

(4) The employer may, in the application for a contribution, claim an increase in the contribution to the additional costs incurred by the employer for the employment of persons with disabilities referred to in Article 67 (2) (a) or (b) in the calendar quarter for which the contribution is requested, but not more than the difference between the amount of the contribution provided for by the Government regulation referred to in paragraph 6 and the contribution granted pursuant to paragraph 2 per month per person with disabilities referred to in Article 67 (2) (a) or (b).

(5) The sum of all increases in contributions referred to in paragraph 4 shall not exceed 0,8 times the sum of contributions referred to in paragraph 2 for the employer's calendar quarter. The increase in the contribution referred to in paragraph 4 may not be applied to a person working outside the employer's workplace or to a staff member of the Agency who is temporarily assigned to work with the user.

(6) The maximum amount of the contribution shall be determined by the Government by means of a regulation, taking into account the minimum wage, wage level and sum of consumer expenditure incurred by households and individuals.

23. The following Sections 78b to 78e are inserted after § 78a:

„§ 78b

(1) The additional costs by which the contribution referred to in Article 78a (4) may be increased are:

(a) the cost of the staff member for the period of his direct assistance to the staff member for whom the employer applies for the allowance referred to in Article 78a (2) (hereinafter referred to as the "operating assistant") for the calendar month in question,

1. the wage or salary, including social security contributions, and the contribution to the national employment policy and public health insurance premiums which the employer has made for himself from the assessment base of the employee, up to a maximum of 1,5 times the average national economy wage for the first to third quarters of the calendar year preceding the year for which the contribution is claimed, plus social security premiums, the contribution to the state employment policy and public health insurance premiums,

2. the cost of providing an operating assistant in the absence of employees of the same employer and the supplier is not a connected person under the Income Tax Act; direct assistance is assistance with actions which a disabled person under Section 67 (2) (a) or (b) cannot perform in the performance of his work due to his or her disability;

(b) the transport costs associated with the employment of disabled persons for which the employer applies for a contribution for the relevant calendar month pursuant to Article 78a (2), which are the costs of transporting workers who are disabled persons to and from the workplace or of transporting materials and finished products; where the employer provides transport by means of his own vehicle or vehicle of which he is an operator only to the extent of fuel costs, otherwise to the extent of the costs paid by the transport provider, but only where the supplier is not a connected person under the Income Tax Act,

(c) the cost of adapting the establishment, which is the cost of:

1. the acquisition and verification of computer software for the employment of persons with disabilities,

2. the adaptation and acquisition of auxiliary technological equipment used by employees who are disabled,

3. acquisition of communication and guidance equipment,

4. adaptation of hygienic, thermal, light or noise conditions to persons with disabilities;

5. construction or extension of operations necessary for the employment of disabled persons, including computer equipment costs.

(2) The costs referred to in paragraph 1 (a) and (b) are those for the calendar month in which they were incurred, within the relevant calendar quarter for which the employer applies for the allowance, if they were incurred before the date on which the application for the allowance was submitted.

(3) The costs referred to in paragraph 1 shall be: (c) are only costs incurred in addition to those incurred by the employer in the case of the employment of persons without disabilities, provided that they have been applied by the employer to adapt the employer's establishment to the employment of a disabled person. The employer may apply such costs for the purpose of increasing the contribution referred to in Article 78a (4) in the calendar month in which it was incurred in the relevant calendar quarter for which it applied for the allowance and in the following 5 calendar months.

(4) The cost allowance referred to in points (a) to (c) of paragraph 1 may be applied only to persons with disabilities to whom the allowance referred to in Article 78a (2) is received and specifically covered by the activity of the operating assistant, transport service or adaptation of the establishment.

(5) For the purposes of paragraph 1 (a), a staff member whose employment is subject to the allowance provided for in Paragraph 78a (1) shall not be regarded as an operational assistant or an employee whose wage costs are paid in the context of the cost reimbursement provided under this Act.

(6) Where value added tax is part of the costs referred to in paragraph 1 and the employer is not the payer of that tax, the value added tax shall be considered as an additional cost by which the contribution referred to in Paragraph 78a (4) may be increased.

§ 78c

(1) The allowance shall be granted retrospectively on a quarterly basis at the written request of the employer, which shall be delivered to the Regional Branch of the Labour Office no later than the end of the calendar month following the end of the relevant calendar quarter. The allowance shall be granted on condition that the employer is free of charge on the last day of the relevant calendar quarter. An employer shall also be deemed free of charge to prove that the arrears, with the exception of the arrears referred to in Article 5b, have ceased to exist until the end of the calendar month following the calendar quarter for which the contribution is requested, or have ceased to exist within 15 working days of the date on which he became aware of such arrears from the Regional Office of Labour, provided that he has established the data on arrears pursuant to Article 147b; The employer is obliged to provide proof to the Regional Branch of the Labour Office.

(2) The Minister for Labour and Social Affairs may, on the basis of a written and reasoned request by the employer to remove the hardness of the law in exceptional cases of special consideration, waive the non-compliance with the deadline for the cessation of employer's arrears referred to in the third sentence of paragraph 1.

(3) The contribution shall not be granted to the employer for a period of 3 years from the date of the acquisition of legal power by a decision imposing a fine for the purpose of enabling the work to be carried out in accordance with Article 5 (e) (3).

(4) The allowance shall not be granted to a staff member who is a disabled person for the entire calendar quarter in which:

(a) another contribution shall be granted to that staff member by the Labour Office, the amount of which shall be determined on the basis of the funds actually spent on wages or salaries of the staff member, including social security contributions and the contribution to the state employment policy and public health insurance premiums which the employer has made for himself from the assessment basis of that staff member, or the contribution to the transition to a new business programme under Paragraph 117;

(b) this staff member, even for part of him, was an old-age pensioner,

(c) the employer has been granted a contribution to that employee to cover the operating costs incurred in connection with the employment of a disabled person pursuant to Paragraph 76;

(d) the staff member, who was not agreed in the employment contract as the place of work of the employer's place of work, did not agree to carry out the check at the place of work referred to in Article 126 (3); or

(e) a staff member of the employment agency who is a disabled person has been temporarily assigned to work with the user.

(5) If more than one employer applies for a contribution to the same staff member who is a disabled person, the contribution shall be granted to the employer for whom the employment is first made. If this employment relationship ends during the calendar quarter, the contribution shall be granted in proportion to the additional employer who requested the contribution; where more than one employer has requested a contribution, the first sentence shall be followed. If a staff member who is a person with disabilities is created on the same day as the employment of several employers who apply for a contribution, no contribution may be granted to that staff member.

(6) If a staff member who is a disabled person is created by more than one employment relationship with the same employer, the allowance shall be payable on a monthly basis at the rate specified in § 78a (2) to (4). For the purposes of determining the amount of the allowance, the funds actually spent on wages or salaries, including social security contributions and the contribution to the state employment policy and public health insurance premiums which the employer has made for himself from the assessment basis of that staff member, shall be added to that employer's working conditions.

§ 78d

The application for a contribution shall include:

(a) a list of staff members who are disabled, specifying the name and, where applicable, the names, surnames and, where applicable, the surname, birth number and type of employee's identity card, the date of establishment and termination of employment, the health insurance code, the funds spent on their wages or salaries, including the social security contributions paid and the contribution to the national employment policy and the public health insurance premiums which the employer has taken for himself from the assessment basis of that employee; and

(b) proof of the fact that the staff member to whom the allowance is requested is a disabled person where there has been a change in relation to the facts evidenced under Paragraph 78 (5) (e).

§ 78e

(1) The Regional Branch of the Labour Office shall decide on:

(a) the granting of the allowance where the employer fulfils the conditions for granting the allowance referred to in Articles 78a (1) and 78c (1) and (2) and there are no grounds for deciding not to grant it under points (b) to (g);

(b) failure to grant a contribution if the conditions laid down in Article 78a (1) and Article 78c (1) and (2) are not met or if the employer has ceased to fulfil any of the conditions laid down for the conclusion of an agreement on the recognition of an employer under Article 78 (2) (a) to (c) or (d) (3);

(c) failure to grant part of the allowance corresponding to the money spent on wages or salaries, including social security contributions and the contribution to national employment policy and public health insurance premiums which the employer has made for himself from the basis of assessment of those employees for whom the employer does not prove that they are disabled or to whom no contribution can be granted under Article 78c (4) or (5);

(d) failure to grant a contribution or part of it equal to the outstanding salary or salary or to pay or to pay an unpaid social security premium and a contribution to the state employment policy or public health insurance on the day of the application;

(e) failure to provide an increase in the contribution referred to in Section 78a (4) or part thereof where additional costs are not demonstrably related to the employment of persons under Section 67 (2) (a) or (b), or where the conditions of eligibility for additional costs under Section 78b are not met;

(f) failure to grant a contribution where a fine has been imposed on the employer for the purpose of enabling illegal work to be carried out in accordance with Article 5 (e) (3) and the decision to impose that fine has not been taken for three years since the date of the acquisition of legal power.

(2) Where criminal proceedings have been initiated against the employer or a member of his statutory body on suspicion of the commission of a criminal offence involving the provision of a contribution, the Regional Office of the Labour Office shall suspend the contribution procedure until the final end of the criminal proceedings.

(3) The allowance shall be payable no later than 14 calendar days from the date on which the decision to grant the allowance becomes final.

(4) The allowance or allowance for a calendar month shall be paid back by the employer if it has been granted to him

(a) incorrect data,

(b) incorrect amount;

(c) within a period of 12 months before the date on which the decision to impose a fine on the granting of illegal work pursuant to Article 5 (e) (3) takes effect; or

(d) during a period where he did not fulfil any of the conditions laid down for the conclusion of an agreement on the recognition of an employer under this law.

(5) The obligation to repay the contribution granted or the contribution for the calendar month referred to in paragraph 4 shall be decided by the Regional Branch of the Labour Office. The obligation to repay the contribution granted or the contribution for the calendar month referred to in paragraph 4 shall expire 5 years after the date on which it was granted to the employer. ';

24. in Paragraph 81 (2) (b), the words "if a connected person is not involved under the Income Tax Act," shall be inserted after the words "persons."

25. Paragraph 82 (1) reads as follows:

"(1) The amount of the contribution to the state budget pursuant to Paragraph 81 (2) (c) for each person with a disability to be employed by the employer shall be equal to the amount corresponding to the average wage on the national economy for the first to third quarters of the calendar year in which the compulsory proportion of disabled persons is incurred multiplied by:

(a) coefficient 1 where the employer employs at least 3% of disabled persons under Paragraph 81 (2) (a);

(b) a factor of 2 where the employer employs at least 1% of disabled persons under Paragraph 81 (2) (a); or

(c) by a factor of 3,5 where the employer employs less than 1% of disabled persons under Paragraph 81 (2) (a).

26. In Paragraph 82, the following paragraph 5 is added:

"(5) The amount of the average wage for the first to third quarters referred to in paragraph 1 shall be declared by the Ministry on the basis of data from the Czech Statistical Office by a communication published in the Collection of Laws and International Treaties."

27. In Paragraph 83, the words "unless the employer with whom the Labour Office has concluded an agreement on the recognition of the employer shall be inserted after the word" employer. "

28. in Paragraph 84 (2) (f), "quarterly" is replaced by "annual."

29. in the first sentence of Paragraph 87 (1) and in the first sentence of Paragraph 102 (1), the words "to (s)" shall be replaced by "to (v)";

30. In Paragraph 98, the words "for these purposes, a separate jurisdiction which is not a State shall be considered as a citizen and a natural person who is considered to be a citizen of a separate jurisdiction under the law of that separate jurisdiction" shall be added at the end of point (u).

31. in Paragraph 101a (4), first sentence, "2" is replaced by "3."

32. In Paragraph 111 (12), "expressed 'is replaced by" expressed'.

33. In Paragraph 118 (3), the first sentence is replaced by the following: "The allowance shall be granted on condition that the employer or person is free of charge."

34. In Paragraph 140, paragraph 6 is added:

"(6) The publication of an infringement decision may be imposed on the official plate of the State Labour Inspection Office for a period of 1 year for the offence referred to in paragraph 1 (c), (e) or (f). ';

35. in Paragraph 141, the following paragraph 3 is added:

"(3) The State Office of Labour Inspection or Regional Inspectorate, without initiating an infringement procedure, may also postpone the case by order where, in view of the importance and the degree of breach or threat to the protected interest which has been affected by the act of the person concerned, the manner in which the offence was carried out, its consequences, the circumstances in which the offence was committed, or the conduct of the person concerned after the offence, makes it clear that the purpose which could be achieved by carrying out the infringement procedure has been achieved or can otherwise be achieved. The order to postpone the case shall be noted in the file; the provisions of the law governing liability for offences and their proceedings concerning information on the postponement of a case shall not apply. ';

36. in Article 141a (1) and (2), "(f) or (h)" shall be replaced by "or (f)" and "(e) or (f)" shall be replaced by "or (e)."

37.The following Section 142a is inserted after Section 142:

„§ 142a

(1) Application for employment mediation and application for unemployment benefit shall be submitted by a natural person through:

(a) the employment information system on the basis of a proof of identity using an electronic identification device;

(b) the employment information system in the form of assisted submission of an application to the Labour Office or the holder of a postal licence with which a contract has been concluded pursuant to Section 7a; assisted submission of an application means the submission of an application by an employee of the Labour Office or an employee of the holder of a postal licence in the employment information system.

(2) An application made pursuant to paragraph 1 shall be deemed to be a written application under this Law. Where an application for employment mediation and an application for unemployment benefit is not submitted as referred to in paragraph 1 (a) or (b), the application shall be disregarded. A natural person shall be informed by the Labour Office of this fact.

(3) All other requests under this Act and actions related to the work of the Labour Office shall be made only through the employment information system, where this system allows.

(4) A natural person may make other submissions and other acts not referred to in paragraphs 1 and 3 with regard to the Labour Office and regional branches of the Labour Office.

(a) by means of an employment information system on the basis of proof of identity using an electronic identification device;

(b) through the employment information system in the form of assisted submissions to the Labour Office or the holder of a postal licence with whom a contract has been concluded pursuant to § 7a;

(c) via a data box; or

(d) in paper form.

(5) A submission made pursuant to paragraph 4 shall be deemed to be a written submission under this Law. If the submission is not made in the manner referred to in paragraph 4, it shall not be taken into account. A natural person shall be informed by the Labour Office of this fact.

(6) The Labour Office, the Regional Office of the Labour Office and the Ministry deliver to persons, unless excluded, all documents electronically through the employment information system, if this system allows. The address of the document shall be informed of its inclusion in the employment information system by e-mail or by a telephone number communicated to the employment office, if any, in both ways. If the person has a data box available, the document shall also be delivered via the public data network to the data box.

(7) A document delivered through the employment information system shall be delivered at the time when the addressee of the document enters the employment information system. If the addressee of a document does not register in the employment information system within 10 days of the date on which he was informed by the service authority referred to in paragraph 6, that document shall be deemed to have been received by the expiry of the last day of that period. ';

38. In Paragraph 147ba, the text "paragraph 5 'is replaced by" paragraph 4'.

Čl. II

Transitional provisions

1. The procedure for granting or returning the contribution to support the employment of disabled persons in the protected labour market initiated pursuant to Section 78a of Act No. 435 / 2004 Coll., as effective before the date of entry into force of this Act, and not terminated until that date, shall be completed in accordance with Act No. 435 / 2004 Coll., as effective before the date of entry into force of this Act.

2. The procedure for the employer's application to remove the hardness of the law relating to the remission of the condition under § 78a (4) (b) of Act No. 435 / 2004 Coll., as effective before the date of entry into force of the Act, initiated pursuant to § 78a (16) of the Act No. 435 / 2004 Coll., as effective before the date of entry into force of the Act, and until that date the final date shall be completed in accordance with Act No. 435 / 2004 Coll., as effective before the date of entry into force of the Act.

3. The grant of a contribution to support the employment of disabled persons in a protected labour market pursuant to Section 78a of Act No. 435 / 2004 Coll., as effective before the date of entry into force of this Act, for the last calendar quarter preceding the date of entry into force of this Act shall be governed by Act No. 435 / 2004 Coll., as effective before the date of entry into force of that Act.

4. The application of the employer to remove the hardness of the law relating to the remission of the condition set out in § 78a (4) (b) of Act No. 435 / 2004 Coll., as effective before the date of entry into force of the Act, for the purpose of providing the contribution for the last calendar quarter preceding the date of entry into force of the Act, shall be decided in accordance with Act No. 435 / 2004 Coll., as effective before the date of entry into force of the Act.

5. The performance of the compulsory share of employment of disabled persons for the calendar year preceding the date of entry into force of this Act is governed by Act No. 435 / 2004 Coll., as effective before the date of entry into force of this Act.

ČÁST DRUHÁ

Amendment of the Income Tax Act

Čl. III

Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999

1. in Article 6 (4) (a) and (b):

"(a) resulting from an agreement on the performance of work, the aggregate amount of which for the same payer of the tax does not exceed the amount for the calendar month determined for the participation of staff working under the sickness insurance agreement; or

(b) in aggregate, not exceeding the amount applicable to the same payer for the calendar month for the participation of employees in sickness insurance. ";

2. in Article 6 (9) (d):

"(d) non-monetary benefits provided by the employer to the employee or his family member from the fund of cultural and social needs, from the social fund, from profits (income) after tax or from expenditure (costs) which are not expenditure (costs) to achieve, secure and maintain income, in the form of:

1. the acquisition of goods or services of a medical, therapeutic, hygienic or similar nature from medical establishments or the acquisition of medical devices for medical prescription; these transactions are exempted in aggregate up to the average wage for the tax period,

2. the use of educational or recreational facilities, the provision of recreation or travel, the use of childcare facilities for pre-school children, including maternity school under the school law, the employer's library or sports facilities, or the provision of a contribution to cultural or sports events or a contribution to printed books, including children's picture books, other than those in which advertising exceeds 50% of the area; These transactions are exempted in aggregate up to half the average wage for the tax period, '.

ČÁST TŘETÍ

Amendment to the Employee's Insolvency Act

Čl. IV

In Section 10 of Act No. 118 / 2000 Coll., on the Protection of Employees in the Insolvency of Employers and on the Amendment of Certain Acts, as amended by Act No. 408 / 2023 Coll., paragraph 2 reads as follows:

"(2) From the recognised wage entitlement, the Labour Office of the Czech Republic shall deduct, through the Regional Branch of the Labour Office, wage entitlements in accordance with paragraph 1 to the extent that the employee has been satisfied by the liability under the Labour Code 22."

ČÁST ČTVRTÁ

Amendment of the Labour Inspection Act

Čl. V

Act No. 251 / 2005 Coll., on Labour Inspection, as amended by Act No. 230 / 2006 Coll., Act No. 264 / 2006 Coll., Act No. 213 / 2007 Coll., Act No. 362 / 2007 Coll., Act No. 294 / 2008 Coll., Act No. 224 / 2008 Coll., Act No. 176 / 2008 Coll., Act No. 281 / 2009 Coll., Act No. 73 / 2011 Coll., Act No. 93 / 2017 Coll., Act No. 205 / 2017 Coll., Act No. 250 / 2014 Coll., Act No. 81 / 2015 Coll.

1. in Article 4 (1) (i) and (j) and in Article 5 (1) (k), the words "(f) or withdrawal or restriction referred to in Article 7 (1) (g)" shall be replaced by "(g) or withdrawal or restriction referred to in Article 7 (1) (h)";

2. In Article 4 (2) (f), the words "imposing a fine on the employer for failure to cooperate in the control 'shall be inserted after the words" the Labour Code'.

3. At the end of footnote 9, the sentence "Act No. 435 / 2004 Coll., on Employment, as amended, is added to the separate line."

4. In Article 4 (3), the words "and ensures the operation of the information system on accidents at work (10) and the information system 'are replaced by the words" the information system on accidents at work (10) and the information system', and at the end of paragraph 3, the sentence "The operator of the information systems in accordance with the first sentence is the Ministry and the administrator is the Authority '.

5. In Article 4, the sentence "The information system on accidents at work is not a public register established as a public administration information system 86) is inserted at the beginning of paragraph 4. '.

footnote 86 reads:

"86) Act No. 365 / 2000 Coll., on Information Systems of Public Administration and on the amendment of certain other laws, as amended."

6. in Paragraph 4 (4) (a), the words "nationality" shall be replaced by the words "citizenship" and the words "service address, if different from the place of permanent residence," shall be inserted after the words "residence";

7. In Article 4 (4) (b), the words "the object of his business' are replaced by the words" the activity of an employer under the Classification of Economic Activities (CZ- NACE) 87) in which the accident occurred '.

footnote 87:

Date of Promulgation	27.12.2024
Effective from	01.01.2025
Effective until	-
Status	Valid

Act No 470 / 2024 Coll.

Act amending Act No. 435 / 2004 Coll., on Employment, as amended, and certain other laws

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