Act No. 518 / 2021 Coll.
The Act on Exceptional Contributions to Staff in Ordered Quarantine
Valid
Law
Effective from 23.12.2021
Text versions:
23.12.2021
518
THE LAW
of 15 December 2021
on the exceptional contribution of staff members to the quarantine ordered
Parliament has decided on this law of the Czech Republic:
Preliminary provisions
(1) This Act provides for:
(a) the granting by its employer of an exceptional contribution to the quarantine ordered (hereinafter referred to as the "contribution");
(b) the payment by the employer of social security premiums and the contribution to the national employment policy (hereinafter referred to as "insurance") in relation to the grant of the contribution.
(2) Entitlement to the allowance is granted and is valid until 28 February 2022 at the latest.
(3) For the purposes of this Act, quarantine also means isolation under the Public Health Protection Act (1).
Exceptional contribution by staff member in the quarantine procedure
Staff members who, pursuant to § 192 to 194 of the Labour Code, have been entitled to compensation for salary, salary or remuneration under an agreement on work outside the employment relationship (hereinafter referred to as "income compensation ') are entitled to the allowance under the conditions laid down in this Act.
(1) Staff members are entitled to an allowance of CZK 370 for each calendar day but for the first 14 calendar days of the quarantine ordered.
(2) If the sum of the contribution and the income compensation exceeds 90% of the average earnings for the corresponding number of missed hours, the contribution shall be reduced by that difference.
(1) The allowance shall be paid by the employer to the staff member together with the income compensation for the relevant period.
(2) In the monthly accounts of salary, salary or remuneration from the agreement on work outside the employment ratio (2), the employer shall issue to the staff member a written document containing also the contribution to be cleared.
Other persons who are involved in sickness insurance as an employee (3) and are entitled to a reduced salary or a reduced remuneration at the time of quarantine under another legislation (4) shall be entitled, mutatis mutandis, to the allowance provided for in Sections 1 to 4.
Payment of social security premiums and contribution to the employer's state employment policy
(1) The employer shall deduct from the amount of insurance premiums paid per calendar month the amount he has charged to the staff member for the allowance.
(2) The employer shall be entitled to the deduction referred to in paragraph 1 only if he has paid the allowance no later than the end of the second calendar month following the calendar month in which he has deducted the contribution from the premiums.
(3) The right to deduct referred to in paragraph 1 may be exercised no later than 3 calendar months after the end of the quarantine.
(4) The employer shall apply the deduction provided for in paragraph 1 to the prescribed form under Section 9 (2) of the Social Security Insurance Act and the contribution to the State Employment Policy; This form shall also indicate the number of employees for which it applies this deduction and the total of contributions it deducts from insurance premiums.
(5) If the amount deducted by the employer in the calendar month from the insurance premiums referred to in paragraph 1 is greater than the premium for that calendar month, that difference shall be deemed to be a premium premium. The application for reimbursement of this difference shall be considered to be the submission of a form pursuant to Article 9 (2) of the Social Security Insurance Act and the contribution to the State Employment Policy.
(6) Where an amount of premiums has been deducted from the amount of premiums higher than that which should have been deducted in accordance with paragraph 1, or where the employer has deducted without the conditions for such deduction being met, the amount by which the premiums have been reduced shall be considered as an insurance debt. Where an amount of premiums has been deducted from the amount of premiums less than the amount to be deducted pursuant to paragraph 1, the remaining amount to be deducted from the premiums shall be considered as an excess of the premium.
Unless otherwise provided for in this Act, insurance matters shall be treated in accordance with the Social Security Insurance and Contribution Act and the Act on the Organisation and Implementation of Social Security.
Common provisions
(1) The contribution is exempt from income tax on natural persons.
(2) If the amount of income is ascertained for the purposes of other legislation5), the allowance shall not be taken into account.
(3) The contribution shall not be affected by the execution of the decision or execution.
(4) The contribution is revenue under Section 304d (1) of the Civil Code.
(1) An employee or former employee shall be obliged to pay the employer the amount of the deduction provided for in Article 6 if the employer has miscarried out the deduction as a result of the employee's actions.
(2) In addition to the other cases referred to in Section 147 (1) of the Labour Code, the employer may also reduce the contribution provided for under this Act for reimbursement under paragraph 1.
The Czech Social Security Administration shall immediately send the employer, upon his request, information that he or she has received information from the treating physician about the quarantine order and its duration or termination; Article 116a of the sickness insurance law applies mutatis mutandis to the submission of applications and information. An application for information on temporary incapacity already submitted under Section 116a of the sickness insurance law shall also be considered as an employer's application under the first sentence.
Transitional provision
The contribution shall also be due under this Act for the calendar days preceding the date of entry into force of this Act, provided that the quarantine has been ordered after 30 November 2021 and the quarantine lasts at least on the date of entry into force of this Act.
Efficacy
This Act shall take effect on the day of its publication.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
1) Paragraph 2 (6) of Act No. 258 / 2000 Coll., on the Protection of Public Health and on the amendment of certain related laws, as amended.
2) Paragraph 142 (5) of the Labour Code.
3) § 5 (a) of Act No. 187 / 2006 Coll., on sickness insurance, as amended.
4) Article 128 of Act No. 234 / 2014 Coll., on Civil Service, as amended. Article 34 (4) of Act No. 236 / 1995 Coll., on the salary and other formalities connected with the performance of the duties of representatives of State authority and of certain state bodies and judges and Members of the European Parliament, as amended. § 72 (7) of Act No. 128 / 2000 Coll., on Municipality (municipal establishment), as amended. § 47 (7) of Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended. § 53 paragraph 7 of Act No. 131 / 2000 Coll., on the Capital City of Prague, as amended.
5) For example, Act No. 117 / 1995 Coll., on State Social Support, as amended, and Act No. 111 / 2006 Coll., on Aid in Material Emergency, as amended.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 518 / 2021 Coll., on the exceptional contribution of staff member to the ordered quarantine |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2021 |
|---|---|
| Effective from | 23.12.2021 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 50
The regulation text is for informational purposes only.
Comments 0