Full text of Act No. 56 / 2009 Coll.
Full text of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as resulting from subsequent amendments
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Declared full text
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26.02.2009
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56
PRESIDENT OF THE GOVERNMENT
Announces
Act No. 5 / 2004 Coll., Act No. 5 / 2004 Coll., Act No. 10 / 1993 Coll., Act No. 160 / 1993 Coll., Act No. 307 / 2002 Coll., Act No. 42 / 1994 Coll., Act No. 24 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 149 / 1995 Coll., Act No. 350 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 220 / 2000 Coll., Act No. 238 / 2000 Coll., Act No. 18 / 2000 Coll., Act No. 29 / 2000 Coll.
THE LAW
on social security contributions and contributions to national employment policy
The Czech National Council decided on this law:
This law regulates social security contributions, which include pension and sickness insurance premiums, and a contribution to state employment policy ("insurance ').
The insurance is the income of the state budget. The income of the state budget is also penalty payments (§ 20), the premium on social security contributions (§ 21) and fines (§ 22) imposed under this law. The pension insurance is carried out in a separate state budget account and the State Budget Act sets out as a separate item of state budget income.
Charges
(1) The insurance premiums are payable to the extent and under the conditions laid down in paragraphs 2 and 3 by the following taxpayers:
(a) employers who, for the purposes of this Act, mean legal or natural persons employing at least one employee, the organisational units of the State in which workers are assigned to work or are engaged under an agreement on employment, and the official offices in which civil servants are assigned to perform State service (1);
(b) staff covered for the purposes of this Act:
1. staff in employment; for the purposes of this Act, a person who is active in an employment relationship but does not have an employment relationship shall also be regarded as having an employment relationship, since all the conditions laid down in the labour law governing its establishment have not been fulfilled,
2. staff working under an agreement on work,
3. members of a cooperative in cooperatives, where membership is a condition of their working relationship with the cooperative if, outside the employment relationship, they are engaged in the work for which they are remunerated,
4. natural 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, where applicable, 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 natural persons who, under the special law, perform public functions outside the employment or employment relationship, provided that their employment relationship is covered within the specified scope by the Labour Code and are not listed in points 5 to 8;
5. Judges,
6. Members of the Chamber of Deputies and Senators of the Senate of Parliament and Members of the European Parliament, elected on the territory of the Czech Republic,
7. members of the representatives of the local authorities and of the municipal or urban districts of the territorial subdivided statutory cities and of the capital city 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 in a position of employment, but have performed functions to the same extent as the long-term release members of the council;
8. Members of the Government, President, Vice President and Members of the Supreme Audit Office, members of the Broadcasting Council, members of the Council of the Institute for the Study of Totalitarian Procedures, members of the Council of the Czech Telecommunications Office, Financial Arbiter, representative of the Financial Arbiter, Ombudsman and representative of the Ombudsman,
9. volunteer staff of the care service,
10. foster parents who perform foster care in foster care establishments under special legislation (1c), or who receive a remuneration due to the foster parent in special cases under special legislation (1d) for the performance of foster care;
11. persons in the execution of a prison sentence,
13. workers in a working relationship concluded under foreign law,
14. Associates and agents 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,
15. members of a cooperative who operate in the bodies of a cooperative outside the employment relationship for remuneration, the amount of which is determined in advance, unless the pursuit of that activity under the statutes of the cooperative is regarded as a work for the cooperative.
(2) Employers are taxpayers
(a) sickness insurance premiums, pension insurance premiums and national employment policy contributions, where they employ the staff referred to in paragraph 3 (a); and
(b) pension insurance premiums where they employ the staff referred to in paragraph 3 (b).
(3) Employees are taxpayers
(a) pension insurance premiums, if the staff referred to in paragraph 1 (b) (1) to (13) who participate in sickness insurance under the sickness insurance rules (1e); a natural person is also considered to be such an employee who, after the termination of the employment giving rise to the sickness insurance or at the time of the interruption of the sickness insurance (1f), has been charged income from that employment which is attributable to the assessment base; or
(b) pension insurance premiums, if they are employees referred to in paragraph 1 (b) (14) and (15) who participate in pension insurance 1g); a member of staff shall also be considered to be a person who, after the termination of the employment giving rise to the pension insurance, has been charged income from that employment, which is attributable to the assessment basis.
(4) Self-employed persons are required to pay pension insurance premiums and a contribution to the state employment policy if they participate in pension insurance under the pension scheme (2) and, under the conditions laid down by this law, also advances on pension insurance premiums and contributions to the state employment policy; self-employed persons are required to pay sickness insurance if they participate in sickness insurance under the sickness insurance rules. If a self-employed person is considered to be a self-employed person and the self-employed person is considered to be the main self-employed person and secondary self-employed person, the Pension Insurance Act 52).
(5) Persons voluntarily participating in pension insurance (53) are required to pay pension insurance premiums for the period of voluntary participation in pension insurance.
(6) Foreign workers are required to pay sickness insurance premiums during their voluntary participation. For the purposes of this Act, a foreign employee shall mean an employer whose registered office is in the territory of a State with which the Czech Republic has not concluded an international social security agreement, if he is active in the Czech Republic for the benefit of that employer.
Insurance
The amount of the premium shall be determined at the percentage of the assessment base established for the relevant period.
Measurement basis
(1) The basis of the employee's pension insurance is the total of income which is subject to the income tax of natural persons under the Income Tax Act (3) and which are not exempt from this tax and which the employer has settled for him in connection with the employment which constitutes a participation in sickness insurance or a participation in pension insurance only. For the purposes of the first sentence, the revenue to be charged shall be that which, in monetary or non-monetary form or in the form of an advantage, has been provided by or for the benefit of the employer to the employer, where appropriate credited to his benefit or consists of another form of performance by the employer for the employee.
(2) The following revenue shall not be included in the staff member's assessment base on the revenue referred to in paragraph 1:
(a) compensation under the Labour Code;
(b) severance grants and other severance grants, severance grants and severance grants provided for under special legislation4) and remuneration at the end of the term of office belonging to specific legislation4a);
(c) Loyalty allowance for miners 5),
(d) remuneration paid under the Inventions and Improving Proposals Act (6), where the creation and application of the Inventions or Improving Proposals were not related to the performance of the employment;
(e) one-off social assistance provided to staff to bridge their extremely difficult circumstances arising from natural disasters, fires, environmental or industrial accidents or other extremely serious events;
(f) the performance which has been provided to the pensioner of an old-age or full disability pension after one year from the date of termination of employment;
(g) insurance premiums paid by the employer for employees pursuant to Article 8 (2).
(3) In addition to the revenue referred to in paragraph 1, the staff member's assessment base shall include remuneration in special cases paid to foster parents under the State Social Support Act (7). The wage entitlements of employees paid by the employment office under the Employee's Insolvency Act and the amendment of certain laws shall be treated as income charged by the Employee to the extent that the Employee has not charged them to the Employee.
(4) The basis of the assessment of the worker's employment relationship under foreign law [Paragraph 3 (1) (b) (13)] for pension insurance is the sum of the income charged by his employer in connection with this employment relationship, which gives him participation in sickness insurance, at the level in which the income of natural persons is or would be subject to tax under the Income Tax Act (3), except for the income which he makes up for the expenses incurred by him for the employer in connection with that work relationship or the damage incurred in connection with that employment and the income referred to in paragraph 2 (e) and (f). If a staff member is considered to be a contract employee under the sickness insurance law 10c), his assessment basis is the income charged to him by the contract employer (§ 23b (2)); where the contract staff member is paid income through his employer whose registered office is in the territory of a State with which the Czech Republic has not concluded an international social security contract, the assessment basis of the contract staff member shall be deemed to be the income paid by the contract employer to a foreign employer, which, in the event that the contract employer pays to a foreign employer, shall be reduced by a maximum of 40%.
(5) If staff members are paid income in foreign currency, they shall be converted into Czech currency at the foreign exchange market rate fixed by the Czech National Bank, which shall apply on the last day of the calendar month for which the premium is paid. For the conversion of currencies where the Czech National Bank does not declare this course, the exchange rate usually used by banks in the Czech Republic on the date mentioned in the first sentence shall be used; These banks are required to communicate this course at the request of the employer and the district social security administration. The course used by the employer in accordance with the first and second sentences is required to keep in his records for the determination and payment of insurance premiums.
The assessment bases of the employer are:
(a) the amount corresponding to the total of the assessment bases of its staff referred to in Article 3 (3) (a);
(b) the amount corresponding to the total of the assessment bases of its staff referred to in Article 3 (3) (b).
(1) The assessment basis of the self-employed person for pension insurance premiums and the contribution to national employment policy is the amount to be determined, but not less than 50% of the tax base; For the purposes of this Act, the tax base or the sub-tax base established pursuant to Section 7 of the Income Tax Act on Business Income and other self-employed activities after adjustment under Sections 5 and 23 of the Income Tax Act, even if the income of the self-employed is exempt from income tax, unless otherwise provided. Where a self-employed person in a calendar year has carried out both the main self-employed activity and the secondary self-employed activity, and for the period during which he has carried out the secondary self-employed activity, he shall not participate in pension insurance, the tax base shall be considered to be a proportion of the tax base; that part shall be determined by dividing the tax base 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 main self-employed activity was carried out for at least part of the month. For the purposes of the second sentence, a calendar month in which the self-employed person has been entitled to the payment of sickness or maternity benefits from the sickness insurance of self-employed persons shall not be considered as self-employed activities and the main self-employed activity; For the purposes of the part of the sentence in front of the semicolon, the calendar month shall mean the part of the sentence in respect of which the self-employed person has been self-employed, unless the pursuit of that activity has lasted for a full calendar month. The tax base for a self-employed person who is a taxpayer of a flat-rate income tax pursuant to Section 7a of the Income Tax Act shall be the difference between the expected revenue and the expenditure on which the flat-rate income tax is calculated. The tax base does not include income which, under the special legislature54) is a separate basis for the income tax of individuals for taxation at a specific tax rate, and the remuneration due under the copyright law under other property law 55). A self-employed person who is not required to submit a tax return shall be treated as a tax base after deduction of the expenditure incurred in achieving, securing and maintaining the self-employed person; such revenue and expenditure shall be assessed for the purposes of this Act under the Income Tax Act.
(2) The assessment basis of a self-employed person for pension insurance premiums and the contribution to the state employment policy shall be at least as low as the self-employed person in the calendar year.
(a) only the principal self-employed activity, the product of the lowest monthly assessment base established in accordance with Paragraph 14 (6) of the first sentence and applicable for the calendar year for which the assessment basis is fixed, and the number of calendar months of that calendar year in which the main self-employed activity was pursued for at least part of the calendar month. This number of calendar months shall not include the calendar months in which the self-employed person engaged in the main self-employed activity has been entitled to the payment of sickness or maternity benefits from the sickness insurance of self-employed persons throughout the calendar month; the calendar month for the purposes of part of the sentence before the semicolon shall mean the part of the period during which the self-employed person was engaged in the principal self-employed activity, unless the pursuit of that activity lasted for the full calendar month;
(b) only the secondary self-employment activity and, for the duration of that activity, the pension insurance undertaking, the product of the lowest monthly assessment base established in accordance with the second sentence of Paragraph 14 (6) and applicable for the calendar year for which the assessment basis is fixed, and the number of calendar months of that calendar year in which the secondary self-employment activity was carried out for at least part of the calendar month. This number of calendar months shall not include the calendar months in which the self-employed person carrying out the secondary self-employment activity has been entitled to the payment of sickness or maternity benefits from the sickness insurance of self-employed persons throughout the calendar month; For the purposes of part of the sentence before the semicolon, the calendar month shall mean the part of the period during which the self-employed person was engaged in a secondary self-employed activity, unless the pursuit of that activity lasted for the full calendar month. In the case of an old-age or full-time pensioner, for the purposes of this Act, the period during which that pensioner was entitled to the sickness benefit from the sickness insurance of self-employed persons shall also mean the period of temporary incapacity for work after the end of the period of support for the provision of sickness insurance provided for by the sickness insurance rules,
(c) the main self-employed activity and the secondary self-employed activity, and, for the duration of the secondary self-employed activity, shall participate in pension insurance, the sum of the partial assessment base on the main self-employed activity and the partial assessment basis on the secondary self-employed activity, or the sum of the partial assessment base on the main self-employed activity and the proportion of the assessment base on the income from the secondary self-employed activity; the highest of these totals shall be considered as the lowest assessment basis. The sub-assessment basis on the main self-employment shall be determined as the product of the lowest monthly assessment base established in accordance with the first sentence of Paragraph 14 (6) and the number of calendar months in which the main self-employment activity has been pursued for at least part of the month; the calendar months referred to in point (a) of the second sentence shall not be included in that number. The sub-assessment basis for secondary self-employment shall be determined as the product of the lowest monthly assessment base established in accordance with the second sentence of Paragraph 14 (6) and the number of calendar months in which the secondary self-employment activity has been carried out for at least part of the month; the calendar months referred to in point (b) of the second and third sentences shall not be included in that number. The proportion of the assessment base on income from secondary self-employment shall be determined by the percentage referred to in the first sentence of paragraph 1 by dividing the tax base reached in the 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 multiplied by the number of calendar months in which the secondary self-employed activity was carried out for at least part of the month; the provisions of paragraph 1 of the third sentence shall apply mutatis mutandis.
(3) The assessment basis of a self-employed person for sickness insurance premiums shall be the monthly basis determined by the self-employed person. However, the monthly base may not be less than twice the amount applicable under the sickness insurance rules for the participation of staff in the sickness insurance scheme 58a).
(1) The assessment basis of a person voluntarily participating in a pension insurance scheme shall be the amount to be determined but not less than one quarter of the average wage in force in the calendar year in which the pension insurance is paid. For the purposes of this Act, the average wage shall be the amount calculated as the product of the general assessment basis per calendar year preceding the calendar year for which the average wage is collected and the conversion rate for the adjustment of that general assessment basis for two years; The calculated amount shall be rounded up to the full crown.
(2) The assessment basis of a foreign employee for sickness insurance premiums shall be a monthly basis, the amount of which shall be determined by the foreign employee; Paragraph 5b (3) of the second sentence applies mutatis mutandis.
The assessment bases according to § 5 to 5c are rounded up to the whole crown.
Applicable period
(1) The relevant period for determining the basis of assessment is the calendar month for which the premium is paid, unless otherwise specified.
(2) In the case of a self-employed person, the period from which the assessment basis for pension and national employment policy contributions is to be determined is the calendar year for which the insurance and contribution are paid.
Rates of premiums
(1) The premium rates are:
(a) the employer:
1. In 2009 25% of the assessment base referred to in Section 5a (a), 2,3% of which for sickness insurance, 21,5% for pension insurance and 1,2% for state employment policy, and 24,1% from 2010 onwards, 1,4% for sickness insurance, 21,5% for pension insurance and 1,2% for state employment policy,
2. From 2010 onwards, 26% of the assessment base referred to in Section 5a (a), of which 3,3% for sickness insurance, 21,5% for pension insurance and 1,2% for state employment policy, if it is an employer with an average monthly staff of less than 51 employees, provided that this rate is determined in accordance with paragraph 3;
3.21,5% of the assessment basis referred to in § 5a (b),
(b) for a staff member, 6,5% of the assessment base;
(c) for self-employed persons
1. 29,2% of the assessment base referred to in Article 5b (1) and (2), of which 28% for pension insurance and 1,2% for national employment policy, if it is a self-employed person participating in pension insurance,
2. 1,4% of the assessment base referred to in Section 5b (3), if the self-employed person is a member of sickness insurance,
(d) for a person voluntarily participating in a pension scheme, 28% of the basis of assessment;
(e) for a foreign employee, 1,4% of the assessment base.
(2) The rate for sickness insurance premiums and the total rate for insurance premiums referred to in paragraph 1 (a) (2) shall apply for the period from 1 January 2010 to 31 December 2010. In the next period, the government shall determine the level of these rates by means of a regulation, taking into account the relationship between the income from sickness insurance insurance premiums in excess of the rate of sickness insurance referred to in point (a) (1) of paragraph 1 and the expenditure per half of the amount paid by employers to employees for the period of temporary incapacity for work and deducted from the amount of insurance premiums in accordance with Article 9 (4).
(3) The rate of sickness insurance premiums referred to in paragraph 1 (a) (2) shall apply to the employer each calendar year on the basis of its written notification. The employer may announce the payment of insurance premiums in the calendar year at the rate referred to in point (a) (2) of paragraph 1 to the competent district social security administration by 20 January at the latest of the calendar year for which he has set the rate; the notification made after that date shall not be taken into account.
(4) The average monthly number of employees for the purpose of determining the rate of sickness insurance premiums referred to in paragraph 1 (a) (2) for the calendar year shall be determined by the number of employees in the previous calendar year; the average monthly number of employees shall be determined by dividing the sum of the number of staff involved in the sickness insurance established on the first day of October, November and December by three, the result being rounded down to the whole number. The employer referred to in point (a) (2) of paragraph 1 shall also be considered to be a legal or natural person who has become an employer during a calendar year and who has announced the payment of sickness insurance premiums in that calendar year at the rate specified in that provision, from the calendar month in which he has notified the payment of premiums at that rate to the end of the calendar year; where a legal or natural person becomes an employer during the period 1 October to 31 December, he may also notify the competent district social security authorities of the payment of premiums at the rate referred to in paragraph 1 (a) (2) within the period referred to in paragraph 3, second sentence, for the following calendar year. The number of employees shall not be detected in the cases referred to in the second sentence.
(5) The rate of the premium applicable on 1 January of the calendar year in which the pension insurance is paid shall be used to determine the pension insurance premiums paid by the person voluntarily participating in the pension insurance for the period preceding the calendar year in which the insurance is paid.
(6) The insurance is rounded to the top of the crown.
Insurance premiums
(1) The employer is also obliged to pay the premiums which the employee is obliged to pay. The insurance premiums paid for the employees shall be deducted by the employer from the income he has settled for him.
(2) For the calendar month in which the employee has a deductible income but cannot be deducted from it because it is not in monetary form, the employer shall also be obliged to pay the premiums which the employee is obliged to pay; This shall also apply mutatis mutandis where part of the income is in cash but is less than the amount of the premiums payable by the staff member. Non-monetary benefits shall also be considered as non-monetary benefits for the purposes of insurance contributions by the employer to another entity for the benefit of the employee. The employee shall be obliged to pay the employer the premiums paid by the employer in accordance with the first sentence.
(3) The deductible income settled within the calendar month in which the employment of a small range of 58b has ended or the staff referred to in Article 3 (1) (b) (14) and (15) has ceased and the income cleared in the next calendar month or calendar months, where applicable, at an amount not established in that month or months of participation in sickness or pension insurance, shall be deemed to have been entered in the calendar month in which the total of the deductible income included in the last calendar month in which the employment last period of employment was small or the activity of those employees was equal to that month.
(4) The employer is obliged to calculate the premiums which he is obliged to pay.
(1) The employer pays the premium for each calendar month. The premium for a calendar month shall be payable from 1 to 20 days of the following calendar month. The insurance shall be paid to the account of the competent district social security administration.
(2) The employer shall deduct from the amount of premiums paid for the calendar month 2009 half of the amount he has charged to employees in the calendar month in respect of which he has paid the insurance in respect of temporary incapacity and, if the amount of premiums is higher than the deducted compensation for temporary incapacity, the difference shall be paid to the account of the competent district social security administration. Half the compensation for temporary incapacity shall be rounded up to the full crown. Paragraph 3 of the fourth sentence shall apply mutatis mutandis.
(3) An employer who pays an insurance premium equal to the rate referred to in Article 7 (1) (a) (1) and (3) shall deduct from 2010 the amount of the insurance premium half of the amount he has charged to staff with a disability in the calendar month (59a) to pay compensation for the temporary incapacity period and shall pay the difference to the account of the relevant district social security administration. An employee who was a disabled person on the day of temporary incapacity for work (quarantine) is considered to be a disabled employee. The half mentioned in the first sentence shall be rounded up to the whole crown. The part of the compensation for temporary incapacity paid for temporary incapacity which has been agreed or determined above the amount to which the staff member has been entitled under the special legislation 58c) shall not be included in the amount of compensation for temporary incapacity paid for temporary incapacity paid to the staff member for reasons relating to the employer; the remuneration for the temporary incapacity period which has not been paid to the staff member for the reasons of the employer shall be deducted from the amount of premiums for the calendar month in which the staff member was paid.
(4) The employer who pays the premium at the rate referred to in Article 7 (1) (a) (2) and (3) shall deduct from 2010 the amount of the premium half of the amount he has charged to the staff member in compensation for the temporary incapacity and shall pay the difference to the account of the competent district social security administration. The half mentioned in the first sentence shall be rounded up to the whole crown. Paragraph 3 of the fourth sentence shall apply mutatis mutandis.
(5) An employer who pays an insurance premium equal to the rate referred to in Article 7 (1) (a) (1) and (3) shall, within the time limit laid down in paragraph 1, submit to the competent district social security administration, on the prescribed form, an overview of the amount of the assessment bases set out in Article 5a (a) and (b) and the amount of the premiums payable, indicating the number of the account from which the payment of the insurance was made; the employer who makes the deduction referred to in paragraph 2 or 3 shall also indicate on this form the amount that he has settled in the calendar month in respect of the remuneration for the period of temporary incapacity in 2009 for all employees and, as from 2010, the difference between the insurance premiums and the full amount or half of such compensation for the period of temporary incapacity.
(6) An employer who pays an insurance premium equal to the rate referred to in Article 7 (1) (a) (2) and (3) shall, within the time limit laid down in paragraph 1, submit to the competent district social security administration on the prescribed form an overview of the amount of the assessment bases set out in paragraphs 5a (a) and (b), of the amount of the premiums he is obliged to pay, the amount of the amount that he has settled in the calendar month of compensation to the employees for the temporary incapacity and the difference between the insurance and the half of those compensation payments for the temporary incapacity, indicating the number of the account from which the payment of the insurance was made.
(7) If the amount deducted by the employer in a calendar month from the insurance premiums referred to in paragraphs 2, 3 or 4 is higher than that for that calendar month, the employer shall request the competent district social security administration to pay the difference; the submission of the form referred to in paragraph 5 or 6 shall be deemed to be an application for payment of this difference. The district social security administration shall pay the difference within 14 days of the date of receipt of the application, unless the employer has a liability to it; where there is such an undertaking, the amount requested shall be used to cover it first.
(8) If the amount of the premium has been deducted from the compensation for the temporary incapacity period in excess of the amount to be deducted, the amount by which the premium has been so reduced shall be deemed to be the premium debt. If the amount of the premium was deducted from the compensation for the temporary incapacity period of less than the amount to be deducted, the remaining amount to be deducted from the premiums shall be considered as a premium overpayment.
If the employer has more than one wage account registered under the special legislation (17), the employer's obligations in respect of contributions under Section 9 shall be met by each wage accounting office separately for the group of employees for which he keeps records of wages or salaries. For the purposes of this Act, the wage accounting office shall be the employer's department in which the wage or salary records are kept; where the employer is a State, the wage accounting department shall be the competent organisational body of the State where the salary records are kept.
The employer with whom the sentenced person is assigned to carry out the work is obliged to pay for each calendar month to the prison responsible, together with the salary for the work of the sentenced person and the insurance premiums he is obliged to pay [Paragraph 7 (1) (a)]. The prison will deduct the sum of sickness insurance benefits paid to the sentenced person who is required to pay for the sentenced person (§ 8 (1)) and will pay the amount of insurance to the competent service of the Czech Prison Service within the period referred to in § 9 (1). Paragraph 9 (5) to (7) shall apply mutatis mutandis to the prison in relation to the competent service body of the Czech Prison Service. The provisions of the first to third sentences shall apply, mutatis mutandis, in the case of the employment giving rise to the participation in sickness insurance by persons in custody.
(1) The employer's legal successor shall be obliged to pay the premium for a maximum period of 10 years from the date on which he became the legal successor. The relevant district social security management18) is required to declare, at the request of such a successor, the registered amount of the premiums due.
(2) If a self-employed person dies, the pension insurance premiums due and the contribution to the state employment policy may be paid by the person who claims a pension because of the death of the self-employed person; This applies mutatis mutandis to pension insurance premiums due if a person voluntarily participating in pension insurance dies.
(3) The premiums payable by a company or cooperative may also be paid by a member of a company or a member of the statutory body or supervisory board of that company or board of directors or the supervisory board of the cooperative; This also applies to the person who was the partner or member.
(1) Self-employed persons are required to pay pension and national employment policy and sickness insurance contributions to the account of the relevant county social security administration (19).
(2) The self-employed person shall be required to pay, under the conditions laid down below, either pension insurance premiums and the contribution to the state employment policy or the advance payment to the pension insurance and the contribution to the state employment policy (hereinafter referred to as "the insurance advances') and the supplementary payment to the pension insurance and the contribution to the State employment policy (hereinafter referred to as" the insurance premium ').
(1) Self-employed persons are required to pay advances on insurance premiums
(a) for the calendar month in which she applied to participate in the pension scheme in the calendar year referred to in Article 10 (4) of the Pension Insurance Act and for the calendar months following that month, if she carries out a secondary self-employment activity; the obligation to pay advances on premiums on the basis of this application shall last for the calendar month preceding the calendar month in which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year in which the self-employed person applied for to take part in pension insurance;
(b) for the calendar month in which the revenue and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year in which it obtained income from the self-employed activity after deduction of the expenditure incurred in achieving, securing and maintaining it at the level of the pension participation provided for in Article 10 (2) and (3) of the Pension Insurance Act and for the calendar months following that month in so far as it carries out an ancillary self-employed activity; the obligation to pay advance payments on premiums on the basis of the achievement of income after deduction of expenditure of that amount shall last for the calendar month preceding the calendar month in which the statement of revenue and expenditure referred to in Article 15 (1) was or should have been made for the calendar year following the calendar year in which the self-employed person obtained income after deduction of expenditure equal to the amount of the pension participation referred to in Article 10 (2) and (3) of the Pension Insurance Act; or
(c) for the calendar month in which he carries on his principal self-employment.
(2) Where a self-employed person has applied to participate in pension insurance under Article 10 (4) of the Pension Insurance Act at the time when he is still required to pay the advance on the premiums referred to in paragraph 1, the advance on the premiums shall be paid on the basis of the application to participate in the pension insurance referred to in paragraph 1 (a) only after the end of the period for which he is required to pay the advance on the premiums referred to in paragraph 1 (b).
(3) The self-employed person shall be obliged to pay advances on premiums under the preceding paragraphs for the last calendar month in which the facts referred to in the second sentence of Section 10 (6) of the Pension Insurance Act occurred.
(4) If, in a calendar year, a self-employed person who has been obliged to pay the advance on the insurance referred to in paragraph 1 (b) has ceased to have that obligation because the facts referred to in the second sentence of Paragraph 10 (6) of the Pension Insurance Act have occurred and the self-employed person has subsequently started self-employment, he shall be obliged to pay the advance on the premium as if the termination of that obligation had not occurred; there is an obligation to pay advances on premiums for the calendar month in which the self-employed person began his self-employed activity.
(5) A self-employed person who has applied under Paragraph 10 (4) of the Pension Insurance Act to participate in pension insurance for a calendar year only after its expiry and has not been required to pay the advance on the insurance premiums for that year under paragraph 1 (b) may pay one-off advance on the insurance premiums for that year, pending the submission of an overview of the income and expenditure referred to in Article 15 (1) for that year.
(6) Advances on premiums paid without being due shall be deemed to be premiums for the purposes of determining the excess premium on pension insurance and the contribution to the state employment policy (hereinafter referred to as "the excess premium on pension insurance") or the premium on premiums (Sections 14 (9) and 14 (10)), unless the self-employed person has requested to be refunded before the summary referred to in Section 15 (1); if they are refunded, they are considered to be overpayments on pension insurance. The provisions of the preceding sentence shall not apply to advances on premiums referred to in paragraph 5.
(7) The self-employed person carrying out a secondary self-employed activity shall cease to be liable for the advance payment of insurance premiums if he has become a tax payer, a flat-rate amount under Section 7a of the Income Tax Act during a calendar year, the difference between the amount of expected income and the expenditure on self-employed activities provided for in the Protocol on the Oral Meeting on the Determination of Income Tax, hereinafter referred to as the "Income Tax Protocol on a flat-rate amount ', does not constitute a participation in pension insurance under Section 10 (2) and (3) of the Pension Insurance Act for that year. The obligation to pay advances on premiums under the first sentence shall cease from the calendar month in which the record of payment of income tax has been transmitted to the self-employed.
(8) For the purposes of paying the advances on insurance, a self-employed person shall be considered to be a self-employed person engaged in a secondary self-employed activity in the calendar month in which the events referred to in Section 9 (6) of the Pension Insurance Act have lasted throughout the month in which the self-employed activity has not been pursued throughout the calendar month, provided that such facts have been maintained at the same time for the part of the calendar month during which the self-employed activity was carried out.
(9) The facts referred to in paragraphs 7 and 8 shall be taken into account on the basis of the notification of the self-employed person. The notification of a self-employed person on the determination of the flat-rate amount referred to in paragraph 7 and the pursuit of the secondary self-employment activity referred to in paragraph 8 shall be taken into account for the purposes of paying advances on premiums, provided that it has been made not later than in the inventory referred to in paragraph 15 (1) for the relevant calendar year and supported not later than the end of the calendar month following the calendar month in which the summary was submitted. The proof is not required where the necessary information is provided by the district social security administration or the Czech Social Security Administration in its register or is able to obtain it electronically in a way that allows remote access. The Czech Social Security Administration is obliged to publish which reasons for which the self-employed activity is secondary are not required to provide proof.
(1) Advances shall be paid for each calendar month. The amount of the premium advance shall be determined by the percentage referred to in Section 7 (1) (c) (1) of the monthly assessment basis.
(2) For a self-employed person who has been self-employed in the previous calendar year, the amount of the monthly assessment base shall be 50% of the amount equal to the average of the amount of the tax base referred to in Article 5b (1) for that year per calendar month in which at least for part of that month the self-employed person has been self-employed, provided that, if the monthly assessment base thus determined exceeds the amount of four times the average wage, the monthly assessment base is that amount.
(3) For the calendar month in which the summary referred to in Article 15 (1) has been or should have been submitted, the advance payment on premiums corresponding to the monthly assessment basis established in accordance with paragraphs 2, 4 to 6 shall be valid until the calendar month preceding the calendar month in which the summary was or should have been submitted in the following calendar year.
(4) For a self-employed person who becomes a taxpayer in a flat-rate amount, the monthly assessment basis shall be at least 50% of one twelfth of the difference between the expected revenue and the expenditure on which the flat-rate tax is based.
(5) At the request of a self-employed person, the competent district social security administration shall reduce the monthly basis of assessment for a maximum period of up to the end of the calendar month preceding the calendar month preceding the calendar month in which the summary referred to in paragraph 15 (1) was or should have been submitted, provided that its income from self-employed activities after deduction of expenditure incurred to achieve it, reinsurance and retention on average for one calendar month in the period from 1 January to the end of the calendar month preceding the calendar month in which the application for a reduction was made, but at least within three calendar months of succession, at least one third of such income as for the previous calendar year on average for one calendar month in which a separate activity was carried out for at least part of the month.
(6) The monthly basis of assessment of the self-employed person engaged in the main self-employed activity shall be at least 25% of the average wage. The monthly assessment basis of a self-employed person who, for the purposes of paying advances, is considered to be a self-employed person engaged in a secondary self-employed activity (§ 13a (8) and (9)) shall be at least 10% of the average wage. Where the self-employed person has been the payer of the advance payments for the month of December, the self-employed person shall remain in force in the following calendar year, in accordance with the first or second sentence, until the calendar month preceding the calendar month in which the summary referred to in Article 15 (1) was or should have been submitted.
(7) Insurance advances are not paid for the calendar months in which the self-employed person was entitled to the payment of sickness or maternity benefits from the sickness insurance of self-employed persons throughout the calendar month; For the purposes of the part of the sentence in front of the semicolon, the calendar month shall mean the part of the sentence in respect of which the self-employed person has been self-employed, unless the pursuit of that activity has lasted for a full calendar month.
(8) The premiums due shall be fixed at the minimum amount of the monthly assessment base established in accordance with paragraphs 2, 4 to 6.
(9) If the sum of the advances on premiums paid for the relevant period is higher than the pension insurance and the contribution to the state employment policy provided for in Paragraph 4, or if the self-employed person has paid advances on premiums for the calendar year in which he is not participating in the pension insurance scheme, this shall be the excess of the pension insurance premium.
(10) The premium supplement shall be set at the difference between the amount of the pension insurance premiums and the contribution to the state employment policy determined in accordance with Section 4 and the amount of the advances on premiums paid for the relevant period.
(11) The monthly assessment basis shall be rounded up to the whole crown.
(1) The advance on the premium per calendar month is due from 1 to 20 days of the following calendar month.
(2) Self-employed persons may pay advances on premiums for more than a month, but only in the future. If the advance on the insurance is paid in the future by a self-employed person who has made an overview in accordance with Article 15 (1) for the previous calendar year, the advance on the insurance may be paid in the future until the end of June of the following calendar year; where the insurance advance is paid in the future by a self-employed person who has not yet submitted an overview in accordance with Article 15 (1) for the previous calendar year, the insurance advance may be paid in the future only until the end of June of the calendar year in which he will submit an overview in accordance with Article 15 (1) for the previous calendar year. The amount of advance payments paid cannot be changed. Advances for future premiums may be refunded only in the event of the cessation of self-employment for the calendar months following the end of that activity.
(3) The supplementary premium shall be payable no later than eight days after the date on which the revenue and expenditure referred to in Article 15 (1) for the calendar year for which the pension insurance and the contribution to the State employment policy were paid was or should have been presented.
(1) The self-employed person is required to pay the pension insurance contributions and the contribution to the state employment policy for a calendar year in which at least for part of the year he has been involved in the pension insurance under § 10 (2) and (3) of the Pension Insurance Act and for which he has not been required to pay advances on premiums under § 13a. The pension insurance and the contribution to the state employment policy referred to in the previous sentence shall be paid by the self-employed person no later than eight days after the date on which the income and expenditure referred to in Article 15 (1) was or should have been presented for the calendar year for which the pension and national employment policy contributions have been paid.
(2) The self-employed person shall pay the pension insurance contributions and the contribution to the national employment policy for the calendar year for which he has applied to participate in the pension scheme provided for in Section 10 (4) of the Pension Insurance Act only after the expiry of the pension scheme and for which, pursuant to Section 13a (1) (b), he has not been required to pay the insurance advances, or he has not paid the insurance premiums referred to in Section 13a (5), within eight days of the date on which he or she was or she should have been given an overview of the revenue and expenditure referred to in Section 15 (1) for that year.
(1) A self-employed person participating in sickness insurance is required to pay sickness insurance premiums for each calendar month, except for those calendar months in which the reasons for which insurance advances are not paid pursuant to Article 14 (7) remain (§ 13 (2)). However, for the calendar month in which the self-employed person became involved in sickness insurance, sickness insurance is always paid.
(2) Insurance against sickness insurance for a calendar month shall be payable from 1 to 20 days of the following calendar month. Where a self-employed person has been subject to sickness insurance in the calendar month preceding the calendar month in which he applied for sickness insurance, the sickness insurance premium for that previous calendar month shall be due before the end of the calendar month in which he applied for sickness insurance. A self-employed person may, after consulting the district social security administration, pay sickness insurance premiums for a longer period than a month, but always for the future and no later than the end of the calendar year.
(3) The monthly basis established by the self-employed person in accordance with this law and deducted sickness insurance premiums from it cannot be altered retrospectively. The monthly basis is defined as the payment of sickness insurance premiums on a monthly basis.
(4) Where insurance against sickness insurance has been paid after the expiry of the period laid down in paragraph 2 or has been paid within that period, but at a lower rate than the amount to be paid, this shall be the excess of the sickness insurance premium. The district social security administration shall notify the self-employed person in writing of the loss of his or her participation in sickness insurance on the repayment of the excess or part of the excess payment, or of the use of that excess, of the liability due to the district social security administration.
(1) A person who has been self-employed for at least part of a calendar year shall be required to submit an overview of the income and expenditure for that calendar year on the prescribed form to the competent district social security administration no later than one month from the date on which he was required to submit a tax return under the special law. In this summary, in addition to data on the tax base, or where a self-employed person is not required to submit tax returns, income from self-employed activities and expenditure incurred in achieving them, reinsurance and maintenance, data on the assessment basis for pension insurance premiums and the contribution to the state employment policy, the lowest monthly assessment basis for advance payments on insurance premiums, the sum of advances on insurance premiums, pension insurance premiums and the contribution to the state employment policy and the total of the assessment bases of employees, if, together with the assessment basis of the self-employed activity, exceeds the maximum assessment base (§ 15a), and carried out by a self-employed self-employed person, also data on the facts referred to in § 9 (6) (a) to (e) of the Pension Insurance Act, if he wishes to be regarded as a self-employed. where the self-employed person has been engaged in a self-employed activity in the form of cooperation, he shall also indicate the name and surname, permanent residence and birth number of the self-employed person with whom he cooperates. If the self-employed person gives an overview of the information relating to the secondary self-employment activity, he shall also be required to provide proof of that information at the latest by the end of the calendar month following the month in which the summary was submitted; Paragraph 13a (9) of the third sentence shall apply mutatis mutandis. Where a self-employed person is processing a tax return from a tax advisor, he shall be required to provide proof to the competent district social security administration by 30 April of the calendar year in which he is required to submit the tax return for the previous calendar year. The self-employed person who is a taxpayer of the income tax fixed by the flat-rate amount shall also indicate in the summary this figure and shall be required to submit a report on the payment of income tax to the competent district social security administration no later than the end of the calendar month following the month in which the survey was submitted. Where a flat-rate amount is fixed in the Protocols submitted for more than one tax period, the obligation to submit it for the next calendar year or years referred to in the Protocol shall be deemed to have been met on the day on which the self-employed person submits or should have given an overview of his or her income and expenditure on the self-employed activity for that calendar year. The decision of the tax administrator to cancel the payment of the tax is a lump sum under the special legislation 19d) the self-employed person is required to submit to the competent district social security administration no later than the date on which he or she should have given an overview of his or her income and expenditure on self-employed activities for the calendar year following the calendar year for which he or she last was a taxable person.
(2) If, following the summary referred to in paragraph 1, it is found that the assessment basis for pension insurance premiums and the contribution to the national employment policy is higher than that indicated by the self-employed person in the inventory referred to in paragraph 1, the self-employed person shall be obliged to submit a corrective summary to the competent district social security administration no later than 8 days after the date on which he became aware of such a change. The corrective summary shall specify the new amount of the tax base or, where applicable, where the self-employed person is not obliged to submit a tax return, the new amount of the income from the self-employed activity and the expenditure incurred in achieving, securing and maintaining them, the amount of the assessment basis for pension insurance premiums and the contribution to the state employment policy to be paid under the corrective review, the amount of the premium and the lowest monthly basis for the calculation of the premiums. A summary shall be provided on the form for the submission of the summary referred to in paragraph 1, where the reason for the submission of the summary shall also be provided. The amount of the difference between the pension and the national employment policy contribution shall be paid by the self-employed person within 8 days of the date on which the review was or should have been made. The new amount of the lowest monthly assessment basis for determining advance payments shall apply from the calendar month in which the self-employed person has submitted or should have submitted a review.
(3) Where it is found, after the summary referred to in paragraph 1, that the assessment basis for pension insurance premiums and the contribution to the state employment policy is lower than that indicated by the self-employed person in the inventory referred to in paragraph 1, the self-employed person may submit a correction to the competent district social security administration. The corrective summary shall indicate the new amount of the tax base or, where the self-employed person is not obliged to submit a tax return, the new amount of the income from the self-employed activity and the expenditure incurred in achieving, securing and maintaining them, the amount of the assessment basis for pension insurance premiums and the contribution to the state employment policy, the new amount of the assessment basis being not less than the original amount of that base, where the original amount of that base has been determined at a higher level than the minimum, the amount of the pension insurance premiums and the contribution to the state employment policy, the amount of the excess payment for the provision of the contributions. A summary shall be provided on the form for the submission of the summary referred to in paragraph 1, where the reason for the submission of the summary shall also be provided. Where the amount of the tax base does not give rise to participation in pension insurance in the calendar year for which the review is based, the self-employed person may submit an application for such insurance for the calendar year for which the review is based, together with a correction summary. The correction referred to in the first sentence may be made by the self-employed person no later than the end of the third calendar month following the month in which he became aware of the change in the tax base or of the new amount of income and expenditure on self-employment. A review shall be considered as a request for repayment of the excess; when returning the overpayment, proceed in accordance with § 17. The new amount of the lowest monthly assessment basis for determining the premium advances shall be valid from the calendar month in which the self-employed person lodged the review.
(4) The indication of the designated assessment basis indicated by the self-employed person in the inventory referred to in paragraph 1 cannot be amended retrospectively, except for the corrective inventory referred to in paragraph 2 or 3.
(5) If a self-employed person dies before the obligations referred to in the preceding paragraphs are fulfilled, that person may be held by his heir or by a natural person who claims a pension pension because of the death of a self-employed person. Where more than one of the summaries referred to in the first sentence of paragraph 1 or in paragraph 2 or 3 are submitted by those persons and where they are not assessed on the amount of the assessment base determined in accordance with Paragraph 5b (1) and (2), the inventory shall be based on the list submitted by the person who submitted the tax return for the deceased self-employed person (62) and, where none of these persons has been required to submit a tax return on the basis of the death of the self-employed person, the lowest of the assessment bases referred to by those persons shall be deemed to be the basis of the assessment.
Maximum measurement bases
(1) The staff member's maximum assessment basis for the payment of premiums is an amount of forty-eight times the average wage. The operative period from which the staff member's maximum assessment base is to be collected shall be the calendar year. The maximum assessment basis of the staff member shall consist of the sum of the assessment bases of the staff member established in the calendar year for which the maximum assessment basis is established.
(2) Where, in the calendar year, the total of the assessment bases of the staff member exceeds the maximum assessment base referred to in paragraph 1 and the staff member shall be employed in that year:
(a) for only one employer, the staff member shall not pay premiums in that calendar year on an amount exceeding that maximum assessment basis; This applies even in the case of more than one job in a calendar year but with the same employer,
(b) for more than one employer, premiums paid by an employee from the sum of his assessment bases for all employment exceeding that maximum assessment basis shall be considered to be premiums overpaid (Section 17); However, this excess may not exceed the amount withheld from the staff member's income by way of insurance.
(3) The employer shall confirm in writing to the staff member, at his request, the totals of the assessment bases for the calendar year from which the premium was deducted within 8 days of the date of receipt of the application; If the employer finds that he has given incorrect information in this certificate, he shall immediately issue a new certificate to the staff member.
(4) An amount exceeding the staff member's maximum assessment base shall not be included in the employer's assessment base from which the staff member does not pay the insurance premiums referred to in paragraph 2 (a) in the calendar year.
(5) The maximum assessment basis for a self-employed person for pension insurance premiums and the contribution to national employment policy is 40-8 times the average wage.
(6) Where a self-employed person in a calendar year has also been an employee and the sum of the assessment base or the total of the assessment bases of the employee and the assessment basis of the self-employed person for the pension insurance contributions and the contribution to the state employment policy exceeds the maximum assessment base of the self-employed person established in accordance with paragraph 5, the balance of the excess amount shall be reduced first by the assessment base of the self-employed person for the pension insurance contributions and the contribution to the state employment policy and, if the amount exceeds that of the assessment base of the self-employed person shall be reduced by the remainder of the excess of the assessment base or total of the assessment bases of the employee; first of all, the basis of assessment shall be reduced from those employment in which the employee is liable only for pension insurance premiums. The staff member's assessment bases shall be documented by a self-employed person who is certified in accordance with paragraph 3.
(7) The insurance advances are not payable by a self-employed person who is also a member of the pension scheme as an employee and has reached the maximum assessment base of the employee in employment, from the calendar month in which the competent district social security administration notified and demonstrated that the maximum assessment base has been reached in employment to the calendar month preceding the calendar month in which the income and expenditure referred to in Article 15 (1) per calendar year followed by the calendar year in which the self-employed person reached that maximum assessment base.
(1) A person voluntarily participating in a pension insurance scheme shall pay pension insurance contributions for each calendar month in which, for at least part of a calendar month, he is participating in pension insurance under Section 6 of the Pension Insurance Act.
(2) Pension insurance premiums for the periods mentioned
(a) Paragraph 6 (1) (c) to (e) of the Pension Insurance Act cannot be paid after two calendar years following the calendar year in which the calendar month for which the insurance is paid falls;
(b) Paragraph 6 (2) of the Pension Insurance Act cannot be paid after one year from the last day of the calendar month for which the insurance is paid.
(3) If the pension insurance is paid after the expiry of the time limits referred to in paragraph 2 or if the insurance is paid by the person referred to in Article 6 (2) of the Pension Insurance Act for a period of more than 10 years, it shall be deemed to be a premium.
(4) The person voluntarily participating in the pension scheme shall pay the pension insurance contributions to the account of the relevant district social security administration. For the payment of pension insurance premiums, the person voluntarily participating in pension insurance must indicate the calendar months for which the insurance is paid.
(1) A foreign staff member who is subject to sickness insurance is required to pay sickness insurance premiums for the account of the competent district social security administration for each full calendar month, except for calendar months in which he has been entitled to sickness or cash assistance for the whole calendar month from the sickness insurance of a foreign employee. Insurance against sickness insurance shall be payable from 1 to 20 days of the calendar month following the calendar month for which it is payable. The monthly basis laid down by a foreign employee in accordance with this Act and removed insurance premiums from it for sickness insurance cannot be altered retrospectively. Paragraph 14c (3) of the second sentence shall apply mutatis mutandis to the third sentence. A foreign employee may, after consultation with the competent district social security administration, pay sickness insurance premiums for a longer period than a month, but always for the future and no later than the end of the calendar year.
(2) If the sickness insurance premium has been paid by a foreign employee after the expiry of the period laid down in paragraph 1 or has been paid within that period, but at a lower rate than that which should have been paid, this shall be the excess of the sickness insurance premium. The district social security administration shall notify the foreign staff in writing of the date and reason for the termination of their participation in sickness insurance when returning this excess.
Excess premium
(1) The excess premium shall be refunded to the policyholder or his legal successor within five years of the end of the calendar year in which it was incurred, unless there is another liability due to the district social security administration. If there is such a commitment, the premium shall be used to cover the premium. Once the insurance obligations due have been paid, the premium may also be used to cover the sickness or pension insurance debt. The liability payable under the first and third sentences shall be determined if the employer has more than one wage account in relation to all these wage accounts.
(2) The relevant district social security management19) is obliged to repay the premium premium within one month of the date on which it was found. If the premium payer or his legal successor has requested a refund of the premium and the relevant social security administration has repaid the premium premium after the expiry of the period set for the decision on the premium premium, he shall be obliged to pay interest on the excess payment for the period after that period of 140% of the discount interest rate of the Czech National Bank applicable on the first day of the calendar quarter in which that period expired; Article 19 (2) (a) and (c) shall apply mutatis mutandis to the date of payment of the premium. An application for repayment of the premium shall always be considered as a submission of an overview pursuant to Article 15 (1) if it results in an excess of the premium. At the request of a self-employed person, the competent district social security administration shall apply a premium to the insurance premiums arising from the inventory referred to in Article 15 (1) to cover advances on insurance premiums for the future, but no later than the end of the calendar year; The date on which the self-employed person submitted an overview in accordance with Article 15 (1) together with such an application shall be considered as the date on which the advances are paid in respect of the insurance premiums.
(3) The excess payment referred to in Article 15a (2) (b) shall be refunded by the district social security administration to the staff member on the basis of his written request, supported by the confirmation of the employer pursuant to Article 15a (3); the provisions of paragraph 1, second sentence and paragraph 2, second sentence shall apply mutatis mutandis. The right to repayment of the overpayment shall cease if the application for repayment of the overpayment has not been submitted within 5 years of the end of the calendar year in which the excess was incurred. For the purposes of the repayment of the overpayment to the actuary, the maximum assessment basis shall first include the assessment bases of those employment in which the employee is the taxpayer of the premium.
Limitation of premiums
(1) The right to prescribe the premiums due shall be limited 10 years from the due date. If an action has been taken to determine the amount of the premium or its measurement, the new limitation period shall be extended from the date on which the premium payer became aware of it.
(2) The right to claim premiums shall be limited within 10 years of the legal power of the payment notice by which it was assessed. The limitation period shall not run during the trial.
Method of payment of premiums
(1) Insurance premiums are payable in Czech currency
(a) a cash-free transfer from an account held in the Czech Republic with a bank or savings and credit cooperative, or from an account held abroad, to the relevant account of the relevant district social security administration;
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Regulation Information
| Citation | Full text of Act No. 56 / 2009 Coll., Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy, as resulting from subsequent amendments |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.02.2009 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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