589/1992 Coll.



LAW



The Czech National Council



of 20 December. November 1992



on social security and a contribution to State policy

employment



Modified: 10/1993.



Change: 160/1993.



Change: 308/1993 Coll. (part)



Change: 308/1993 Coll.



Change: 42/1994 Coll.



Change: 241/1994 Coll.



Change: 59/1995 Sb.



Change: 118/1995 Coll.



Change: 149/1995 Coll., 160/1995 Sb.



Change: 113/1997.



Change: 134/1997 Coll., 306/1997.



Modified: 18/2000 Sb.



Modified: 29/2000 Coll., 118/2000 Sb.



Change: 132/2000 Coll., 220/2000 Coll., 238/2000 Coll., 492/2000 Sb.



Change: 353/2001 Sb.



Change: 263/2002 Sb.



Change: 424/2003 Coll., 425/2003 Coll., 437/2003 Coll.



Change: 186/2004 Sb.



Change: 281/2004 Sb.



Change: 359/2004 Sb.



Change: 436/2004 Sb.



Change: 168/2005 Sb.



Change: 253/2005 Sb.



Change: 377/2005 Sb.



Change: 361/2005 Coll.



Change: 62/2006 Sb.



Change: 362/2003 Coll., 189/2006 Coll. (part), 264/2006 Sb.



Change: 153/2007 Sb.



Change: 261/2007 Coll. (part)



Change: 261/2007 Coll. 296/2007 Sb.



Change: 305/2008 Coll. (part)



Change: 189/2006 Coll., 585/2006 Coll., 153/2007 Coll. (part), 261/2007 Coll.

(part), 296/2007 Coll. (part), 305/2008 Coll., 2/2009 Sb.



Change: 41/2009 Sb.



Change: 158/2009 Sb.



Change: 221/2009 Sb.



Change: 303/2009 Sb.



Change: 306/2008 Coll., 285/2009 Coll., 362/2009 Sb.



Change: 227/2009 Sb.



Change: 347/2010 Sb.



Change: 73/2011 Sb.



Change: 263/2007 Sb.



Change: 341/2010 Coll., 364/2011 Coll., 365/2010 Coll., 470/2011 Sb.



Change: 428/2007 Coll. 401/2012 Coll. 401/2009 Coll., 503/2012 Sb.



Modified: 11/2013 Sb.



Change: 458/2011 Coll. (part), 344/Sb.



Change: 458/2011 Coll. 401/2012 Coll. (part), 250/2014 Coll. 267/2014 Sb.



Change: 332/2014 Sb.



The Czech National Council decided on the following Act:



§ 1



This law regulates the social security contributions, which includes

the premium to the pension insurance and health insurance premiums, and

contribution to the State employment policy (hereinafter referred to as "premiums").



§ 2



Insurance is State budget revenue, if further provides otherwise.

State budget revenue are also penalties (section 20), premium to the fuse

social security (section 21) and fines (section 22) imposed under this

the law. Pension insurance premiums are leading to a separate account

the State budget and the law on the State budget as

a separate item of revenue of the State budget.



§ 3



Payers of premium



(1) the insured shall be required to the extent and under the conditions laid down in

paragraphs 2 and 3 pay these taxpayers:



and) employers governing for the purposes of this Act shall mean the legal

or natural persons who employ at least one employee,

organizational units of the State in which they are enrolled employees in the

employment or employed on the basis of contracts for work or the agreement on the

perform the work, and business offices, in which State employees

assigned to the exercise of State Services ^ 1)



(b)) to the employee, which for the purposes of this Act, means the



1. workers in employment; for employees in employment with

for the purposes of this Act, the person shall be deemed to also operates in a proportion that has

the contents of the employment, but employment did not arise, because they were not

met all the conditions laid down by labour law for its

the emergence of,



2. a staff member engaged under contracts for work and

workers employed on the basis of the agreement on the implementation of the work



3. the members of the cooperative, if outside the employment relationship of exercise for

work team,



4. natural persons that are designated by a special Act or

chosen the head of the Government Department or statutory

body of a legal person established by a special law, or to the function

a representative of the Manager or of the Board, if this

the head or a statutory body of only one person, and the appointment or

choice of these persons did not arise a work or service, and physical

persons who, under a special Act shall exercise public office outside the

work or service, provided that their working relationship

apply within a specified scope of the labour code and are not listed in points

5 to 8 and 18,



5. the judges, the



6. the members of the Chamber of Deputies and Senators of the Senate,



7. the members of the Councils of territorial self-governing units and councils

boroughs or municipalities disaggregated territorial statutory

the towns and the city of Prague, who are for the long term

released or who before electing a member of the Municipal Council were not

in employment, but acting in the same range as

the long-term release of members of the Council,



8. members of the Government, the President, Vice-President and members of the Supreme

Audit Office, members of the Council for radio and television broadcasting,

the President of the Energy Regulatory Office, the members of the Council of the Institute for

study of totalitarian regimes, members of the Council of the Czech telecommunications

the Office, the financial arbiter, a representative of the financial arbiter, the public defender

rights, and a representative of the Ombudsman,



9. voluntary workers nursing services,



10. the person caring for the child and the persons who are kept in the register of persons

that can perform foster care on a temporary basis, if these

persons paid the foster parent allowance under the Act on social and legal protection

children,



11. persons in imprisonment included in the work and the person in the

the performance of security detention included in the work,



12. paid



13. the staff in the working relationship of the closed by foreign legal

regulations,



14. shareholders and company executives with limited liability and

the limited partners of a limited partnership, if outside the employment relationship

exercise for her work, and directors of public benefit companies,

If outside the employment relationship of exercise for her work,



15. prokuristé,



16. the members of the collective bodies of a legal person, who is not named in the

paragraphs 1 to 3, 5 to 8, 13, 18 and 19,



17. the liquidators,



18. the head of organisational units of the legal person referred to in Section 23b

paragraph. 2 the second sentence whose place of work is permanently in the Czech

Republic,



19. persons in charge of business management on the basis of contractual representation,



20. natural persons not referred to in paragraphs 1 to 19, with the exception of the members of the

Councils of territorial self-governing units and Urban Council elections

parts or broken down territorial districts and cities

the city of Prague, who are not in the long term for the exercise of the functions of relaxation

or who do not exercise the function to the same extent as in the long term

the release of the members of the Council,



in the period of employment under the law governing sickness insurance if

them in the employment context arise or are likely to accrue income from

dependent activities that are, or would be, if they were subject to taxation in the

The Czech Republic, subject to income tax under the law governing the tax

income and are not exempt from this tax.



(2) employers are payers of insurance on health insurance,

premiums to the pension insurance contributions to the State policy

employment, if they employ staff referred to in paragraph 3.



(3) employees are the payers of premium to the pension insurance,

in the case of employees who are involved in the pension insurance under the

regulations on pension insurance and are partakers of sickness

insurance under the regulations on sickness insurance ^ 1e); for this

the employee also is considered to be a natural person, which, after the end of employment

offering a participation in the pension and health insurance were

posted income from this employment are eligible to

the calculation basis.



(4) the self-employed persons are required to pay premiums on a

pension insurance and contribution to the State employment policy, if

are the pension insurance scheme according to the rules on pension

insurance, ^ 2), and in terms of this Act whether or not the backup on

the premium to the pension insurance and contribution to State policy

employment; self-employed persons are required to pay

premiums on health insurance, if they are an oral health

insurance under the legislation on health insurance Who shall be deemed to

self-employed person and when the self-employment

considered the main self-employment activities and for incidental

as a self-employed person, the law on pension

insurance. ^ 52)



(5) the person voluntarily participating pension insurance ^ 53) are for the period

voluntary participation in the pension insurance are required to pay premiums on a

pension insurance.



(6) foreign employees are for the period of voluntary participation in the

health insurance are required to pay premiums on health insurance.

A foreign employee for the purposes of this Act, the employee

an employer whose registered office is in the territory of the State, with which the Czech Republic

has not concluded an international agreement on social security, if it is active in

The Czech Republic in favor of the employer.



§ 4



Insurance



Amount of the premium shall be fixed as a percentage of the calculation basis

identified in the applicable period.



Assessment base



§ 5




the title launched



(1) the assessment base for insurance employees pension

insurance is the sum of income, with the exception of reimbursement provided

as a percentage of the salary base officials and some

State authorities and the judges ^ 74) that are or would be, if

subject to taxation in the Czech Republic, subject to personal income tax

people under the Act on income taxes ^ 3) and are not exempt from this tax

and that he had disposed of the employer in the employment context, which

determined by participation in sickness insurance. Zúčtovaným income for the purposes of

the first sentence means the performance of which was in cash or non-cash form

or in the form of benefits provided to employees by the employer or passed

in his favor, or attributed to his good or is in another

form of transactions carried out by the employer on behalf of employees.



(2) the basis for calculating the income of the employee is referred to in

paragraph 1 shall not include the following income:



a) liquidated damages under the labour code and the legislation governing the

business ratios



(b) severance and other termination payments), transitional allowance and surrender, to which the claim

under special legislation, and the reward at the end of term of Office

period to which qualify under special legislation,



(c) the addition of miners) loyalty ^ 5),



d) performance, which was provided to the beneficiaries of the retirement pension or

disability pension for third-degree invalidity after one

year from the date of termination of employment,



e) one-off social assistance provided by staff to bridge the

its extremely difficult circumstances arising as a result of natural disaster,

fire, environmental or industrial accidents or other particularly serious

the event.



(3) the wage claims of employees paid by the Employment Office of the Czech Republic

the regional branch office, as appropriate, for the city of Prague (hereinafter referred to as

"the Regional Branch Office work") under the law on the protection of workers when

insolvency of the employer and amending some laws

considered income by the employer, the employees and posted it in the

the extent to which the employer is nezúčtoval employees.



(4) the provisions of paragraph 2 shall apply mutatis mutandis to the determination of the calculation

the base of the worker in the service of a closed by foreign legal

regulations. If an employee is considered to be under the Act on sickness

insurance for contract staff ^ 10 c) is his assessment base

receiving his contractual zúčtovaný by the employer (article 23b, paragraph 2); If

contract employees paid income through its

an employer whose registered office is in the territory of the State, with which the Czech Republic

has not concluded an international agreement on social security, it is considered

basis of assessment of the contract staff his income paid to the Contracting

the employer of a foreign employer who is in the event that, in the

disbursement of the contractual employer the foreign employer is

include the amount of the contract staff for arranging work,

reduced by up to 40%.



(5) if the employee is paid income in foreign currency shall be converted into

the Czech currency rate exchange market laid down by the Czech National Bank,

that applies to the last day of the calendar month for which the insurance

dissipates. For the conversion of currencies for which the Czech National Bank issues regarding this

the course, with the rate of this currency typically used by banks in the Czech

Republic at the date mentioned in the first sentence; These banks are obliged to

the employer's request and District Social Security Administration this

course tell. The course that the employer had used in the first sentence and the second,

is required to keep in their records for the determination and payment of premiums.



Section 5a



Assessment base is the amount equal to the aggregate of the employer's

bases his staff referred to in § 3 (1). 3.



section 5b



(1) the assessment base for the self-employed insurance

the pension insurance and contribution to the State employment policy is

the amount you designate, but not less than 50% of the tax base; tax

the basis for the purposes of this Act, the tax base or a subset

the tax base determined in accordance with section 7 of the Act on income taxes on income from

separate activities after adjustment under section 5 and 23 of the Act on income taxes,

If further provides otherwise. Performed if the self-employed person

active in the calendar year of the main self-employment activities and

side as a self-employed person, and for the time you exercised

side as a self-employed person, not retirement

insurance, the tax base shall be deemed an aliquot portion of the tax base;

This section shall be determined by dividing the number of tax base calendar

months in which, at least for part of the month exercised independent

gainful activity, the amount obtained by multiplying the number of calendar

months in which, at least for part of the month performed the main separate

gainful activities. For the performance of self-employment and the main

self-employment for the purposes of the second sentence is not considered

calendar month, in which after a whole month of self-employed

were entitled to payment of the sickness or maternity benefit from the

the sickness insurance of self-employed persons; calendar

a month ago, for the purposes of part of the sentence before the semicolon means even part of it, after

the self-employed 69(1)(c)

gainful employment, if the performance of this activity did not last throughout the

calendar month. For the tax base for self-employed persons

active, that is the taxpayer, the income tax provided for a lump sum

pursuant to Section 7a of the income tax Act, shall be the difference between

the projected revenue and projected spending, which is based on when you

the calculation of income tax provided for lump sum payments. To the tax base

do not include receipts that are under special legislation ^ 54)

a separate tax base for personal income tax special

tax rate. For the tax base, for self-employed persons,

that is not required to submit a tax return, it is considered income from

self-employment after deduction of the costs incurred in its

achieve, reinsurance and retention; These revenues and expenses for the purposes of this

the law, to be judged according to the income tax act. The tax loss under the

§ 34 paragraph 1. 1 of the law on income tax, the tax base does not diminish.



(2) the assessment basis for self-employed persons for

pension insurance and contribution to the State employment policy is

at least, if a person is self-employed in a calendar

year



and the only major) a self-employed person, the product of the lowest

monthly calculation basis determined pursuant to § 14 para. 6 sentence

the first and valid for the calendar year for which the calculation is determined

basis, and the number of calendar months of the calendar year in which the

self-employment was exercised at least for part of the

the calendar month. To this the number of calendar months are not included

calendar months in which a full calendar month, the person

self-employed performing main self-employment activities should

entitlement to payment of the sickness or maternity benefit from the

the sickness insurance of self-employed persons; calendar

a month ago, for the purposes of part of the sentence before the semicolon means even part of it, after

the self-employed person engaged the main separate

gainful employment, if the performance of this activity did not last throughout the

calendar month,



(b)) only minor self-employment activities, and during the performance of this

activity is the retirement insurance, the product of the lowest monthly

the calculation basis determined pursuant to § 14 para. 6, second sentence, and

valid for the calendar year for which the basis of assessment, and

the number of calendar months of the calendar year in which the

minor self-employment exercised at least for part of the

the calendar month. To this the number of calendar months are not included

calendar months in which a full calendar month, the person

self-employed self-employed person engaged in minor

were entitled to payment of the sickness or maternity benefit from the

the sickness insurance of self-employed persons; calendar

a month ago, for the purposes of part of the sentence before the semicolon means even part of it, after

the self-employed person engaged side a separate

gainful employment, if the performance of this activity did not last throughout the

calendar month. For those receiving old age pension or disability

pension for disability of the third degree, for the purposes of this Act, the time

After that the recipient is entitled to the payment of sickness from

the sickness insurance of self-employed persons, it also means


the period of temporary incapacity after the support period for

provision of health insurance rules,



(c)) the main self-employment activities as well as by a separate

gainful employment and for the performance of the secondary employment

activity is the retirement insurance, the sum of the incremental calculation

base of main self-employment and partial calculation

the base of the side of self-employment or the sum of the incremental

the calculation basis of main self-employment and the relative

part of the calculation basis income from secondary employment

activity; While at the lowest assessment base is considered to be the greater of

These totals. The partial basis for the calculation of main self-employment

activity is determined as the product of the lowest monthly calculation

the base provided for pursuant to § 14 para. 6 the first sentence and the number of calendar

months in which, at least for part of the month, are exercised in main separate

gainful activities; to this the number of calendar months are not included

calendar months referred to in subparagraph (a), second sentence). Partial assessment

the basis of the minor self-employment is determined as the product of

the lowest monthly calculation basis determined pursuant to § 14 para.

6 the second sentence and the number of calendar months in which, at least for part of the month

was carried out minor self-employment; This number

calendar months are not calendar months referred to in point (a)

(b) the second and third sentence). Dilute an aliquot portion of the calculation basis of the income of the

side of self-employment is determined as a percentage

referred to in paragraph 1, first sentence, so that the tax base is made in the

calendar year divided by the number of calendar months in which at least

After part of the month exercised self-employment, and the resulting

amount multiplied by the number of calendar months in which at least once

part of the month performed minor self-employment;

the provisions of paragraph 1, third sentence applies here mutatis mutandis.



(3) the assessment base for the self-employed insurance

sickness insurance is a monthly basis whose amount determines the person

self-employed. Monthly basis, however, cannot be less than the

twice the amount applicable under the rules on sickness insurance for

employee participation in sickness insurance ^ 58a). The maximum monthly

the Foundation cannot, however, be higher than the amount equal to the average of the

the calculation basis of the specified or calculated in accordance with section 5 (b) of paragraph 1. 1 for

calendar year on the last report submitted under section 15 falls on a

one calendar month, in which at least part of this month has been

exercised in self-employment; the second sentence applies here as well.

The maximum monthly basis laid down in the first sentence shall apply from the month in

It was filed under section 15 paragraph overview. 1 for the previous year. To

an overview of the application made under section 15 for the calendar year for more than 3 years

before the calendar year in which the premium for health insurance

applies, shall be disregarded. If you cannot determine the maximum monthly basis according to the

the third sentence, the maximum monthly basis half the average wage for the

calendar months of the calendar year in which the self-employed person

the illuminating power of self-employment has launched, and in the following

calendar year for the calendar month ending in a calendar month,

that precedes the calendar month in which it was filed pursuant to section overview

15 paragraph 1. 1. If, in the calendar year in which the self-employed person

the illuminating launched the self-employment activities, it has not, at least in the

4 calendar months, in the following year

monthly basis as though this year as a self-employed person

launched; these steps will proceed even in the calendar year following the

calendar year referred to in the sentence before the semicolon, up to

the calendar month preceding the month in which the person

self-employed filed under section 15 paragraph overview. 1.



§ 5 c



(1) the person voluntarily sympathetic assessment base for pension insurance

for the premium to the pension insurance is the amount you designate, at least

However, the amount equal to one quarter of the average wage in force in the calendar

the year in which the pension insurance premiums paid.



(2) the assessment base of foreign employees for insurance on the

sickness insurance is the amount that is determined by the amount laid down by the

paragraph 1, or of twice the amount applicable under the provisions of

health insurance for employee participation in health insurance.



§ 5 d



Fundamentals of assessment pursuant to § 5-5 c are rounded to the nearest Crown

upwards.



§ 6



The vesting period



(1) a decisive period, from which the basis of assessment is to be ascertained, it is

the calendar month for which the insurance is valid if it does not provide for further

otherwise.



(2) for self-employed persons is a decisive period, from which

Retrieves the assessment base for insurance premiums to the pension insurance and

contribution to the State employment policy, of the calendar year for which

This insurance and contribution applies.



§ 7



Premium rates



(1) the rates of insurance shall be



and for the employer) 25% of the calculation basis, 2.3% to

sickness insurance, 21.5% to 1.2% of the pension insurance and State

employment policy,



(b)) for the employee



1.6.5% of the calculation basis, in the case of an employee who is not in the

the decisive period in our retirement savings,



2.3.5% of the calculation basis, in the case of an employee who is in

the decisive period in our retirement savings,



(c)) for self-employed persons



29.2% 1 of the calculation basis referred to in section 5b of the paragraph. 1 and 2, of which

28% to 1.2% of the pension insurance and the State employment policy,

in the case of a self-employed person shall thereupon cease retirement

insurance, which is not throughout the vesting period retirement

savings,



2.26.2% of the calculation basis referred to in section 5b of the paragraph. 1 and 2, of which

25% of the pension insurance and 1.2% of the national employment policy,

in the case of a self-employed person shall thereupon cease retirement

insurance, which is at least part of the period after retirement

savings,



3.2.3% of the calculation basis referred to in section 5b of the paragraph. 3, in the case of

self-employed person shall thereupon cease sickness insurance,



(d)) with the person voluntarily participating pension insurance



1.28% of the calculation basis, if the person voluntarily shall thereupon cease

pension insurance, which is not involved in the relevant period

retirement savings,



2.30% of the calculation basis, if the person voluntarily shall thereupon cease

pension insurance, which is the relevant period of retirement

savings,



(e) foreign employees) at 2.3% of the calculation basis.



(2) for the determination of premiums to the pension insurance, which pays the person

the participatory pension insurance on a voluntary basis for the period prior to the

the calendar year in which this insurance applies, the rate of

the insurance is valid for 1. January of the calendar year in which the insurance

the pension scheme applies.



(3) the insurance shall be rounded off to the nearest Crown upwards.



Chip premiums



§ 8



(1) the employer is obliged to pay the premium, which is obliged to

to pay the employee. Premiums paid for employees collide

the employer of his income that he had disposed of.



(2) per calendar month in which the employee has pensionable income,

but it cannot bring down premiums for the reason that this income is not in the

monetary form, the employer is obliged to pay the premium, which is

be obliged to pay the employee; This applies also in the case where part of the

income is in the form of money, but in a lower amount than the amount of the

premiums, which is obliged to pay the employee. For non-monetary transactions

for the purposes of the levy insurance premiums also means cash remitted

employer to another entity for the benefit of the employee. The employee is

obliged to pay the premium that the employer paid for it

the employer in the first sentence.



(3) Capital income zúčtovaný in the calendar month in which the

end of employment small-scale ^ 58b) or work being done on

under the agreement on the implementation of the work and income zúčtovaný in the next

calendar month or calendar months at a level which

normal in this month or months participation in sickness

insurance shall be considered as income zúčtovaný in the calendar month in which the

the total revenue of pensionable service included in the last calendar

last month, in which it took a job of a minor nature or

work carried out on the basis of the agreement on the implementation of the work amounted to

establishing participation in insurance this month.




(4) the employer is obliged to calculate premiums, which itself is obliged to

pay.



§ 9



(1) the employer carries insurance for each calendar month.

Premium per calendar month shall be payable from 1. up to 20. the day following

the calendar month. Insurance premiums are levied on behalf of the district

the social security administration.



(2) the employer shall, within the period laid down in paragraph 1 to submit the

the District Social Security Administration on the prescribed

form an overview of the amount of the assessment provided for under section 5a, and

the amount of the premiums, which is obliged to pay, stating the number of the account

which the payment was made to the premiums.



§ 9a



The employer is in the case that at least one employee is involved

retirement savings, obliged to form according to § 9 para. 2 indicate whether or not

the sum of the bases of employees who are partakers of the pension

savings.



§ 10



If an employer has more labor economics written to the registry

employers under a special legal regulation ^ 17), fulfils the obligations

the employer's premiums in accordance with § 9 removal each payroll accounting

separately for the circle of employees, which keeps records of wages or

the salaries. Payroll for the purposes of this Act, the Department

the employer, in which it is guided by evidence of wages or salaries; If

the employer is a State, the Payroll Department of the relevant

organizational units of the State in which it is registered.



§ 11



The employer, in which the convicted person or the person are in performance

security detention assigned to work, is required to pay for

each calendar month, the prison or the Institute for performance

security detention along with the wages for the work of the convicted person or the reward

for the work of the person in the performance of security detention and premiums that are

required to pay [section 7, paragraph 1 (a))]. The prison and the Institute for performance

security detention be deducted the sum of sickness insurance benefits

paid to prisoners or persons in the performance of security detention

premiums, which are responsible for the prisoners or persons in the performance of

security detention pay (section 8, paragraph 1), and in the period referred to in section 9

paragraph. 1 the amount of premiums they will complete on account of the competent institution

The prison service of the Czech Republic. The provisions of § 9 para. 2 applies to

the prison and the Institute for performance security detention in relation to the

the staff of the authority of the prison service of the Czech Republic. The provisions of the

the first and third sentences, shall apply mutatis mutandis in the case of employment

founding participation in sickness insurance, persons in custody.



§ 12



(1) The successor employer's obligation to pay

premiums for a period not exceeding 10 years ago from the day, when he became legal

the successor. The appropriate District Social Security Administration ^ 18)

shall, at the request of such legal successor to report the amount of the contributor's

unearned premiums.



(2) the death of a self-employed person, the premiums payable on the

pension insurance and contribution to the State employment policy

to pay the person who asserts a claim to a pension from the pension insurance

because of the death of the self-employed; This applies to

the due premiums to the pension insurance, the death of a person on a voluntary basis

the participatory pension insurance.



(3) the premiums owed by a company or cooperative, can

pay also the companion of a commercial company or a member of the statutory

organ or of the Supervisory Board of the company or the Board of Directors of the cooperative;

This also applies to a person who was a companion or a member of the.



section 13 of the



(1) a self-employed person is obliged to pay the premium to the

pension insurance and contribution to the State employment policy, and

sickness insurance premiums on behalf of the district administration

social security. ^ 19)



(2) a self-employed person is required to pay under the conditions on

set out in either the premiums to the pension insurance and contribution to the State

employment policy, or advances on the premiums to the pension insurance

and contribution to the State employment policy (hereinafter referred to as "backup on the

insurance ") and the surcharge on premiums to the pension insurance and contribution

the State employment policy (hereinafter referred to as "Supplement premiums").



§ 13a



(1) a self-employed person is obliged to pay the advance on

insurance



and) per calendar month, in which they signed up to participate in the pension

insurance in the calendar year under section 10, paragraph 1. 4 of the law on pension

insurance, and for the calendar month following that month, if the

performs minor self-employment; the obligation to pay

advances on the premiums on the basis of this application lasts last for

the calendar month preceding the month in which the

or should be given an overview of income and expenditure in accordance with § 15 para. 1 for

the calendar year in which the self-employed person

signed up to participate in the pension insurance,



(b)) per calendar month, in which he was or should be given an overview of the

revenue and expenditure in accordance with § 15 para. 1 for the calendar year in which the

reached the tax base (section 5b (1)) of establishing participation in

pension insurance pursuant to section 10, paragraph 1. 2 and 3 of the Act on pension

insurance, and for the calendar month following that month, if the

performs minor self-employment; the obligation to pay

advances on the premiums on the basis of the achievement of income after the deduction of costs in the

referred to the amount of takes last per calendar month preceding the

the calendar month in which it was or should have been given an overview of the

revenue and expenditure in accordance with § 15 para. 1 for the calendar year following the

the calendar year in which the self-employed person has reached

the income after the deduction of costs of establishing participation in retirement

insurance pursuant to section 10, paragraph 1. 2 and 3 of the Act on pension insurance, or



c) per calendar month, in which performs the main separate

gainful employment.



(2) If a self-employed person signed up to participate in the

pension insurance pursuant to section 10, paragraph 1. 4 of the Act on pension insurance in the

While it is still obliged to pay the advance on premiums referred to in paragraph 1,

advances on the premiums paid on the basis of an application to participate in the pension

insurance referred to in paragraph 1 (b). and) the expiry of the period for which it is

required to pay the advance on premiums referred to in paragraph 1 (b). (b)).



(3) a self-employed person is obliged to pay the advance on

the insurance referred to in the previous paragraphs, the last in a calendar month in

which arose from the facts set out in § 10 (1). 6 second sentence of the law on

pension insurance.



(4) If a self-employed person who was liable to pay

advances on the premiums referred to in paragraph 1 (b). (b)), ceased to exist in the calendar

in this obligation because the events referred to in § 10 (1).

6 the second sentence of the law on pension insurance, and self

self-employed then this year launched the self-employed

activity, is required to pay the advance on premiums of EUR, as if to

the demise of this obligation did not occur; the obligation to pay the advance on premiums

While in the calendar month in which the self-employed person

Active has launched a self-employed activity.



(5) a self-employed person who has presented himself in accordance with § 10

paragraph. 4 of the Act on pension insurance to participate in pension insurance

for the calendar year up to its expiry and was not required to pay the advance on

premiums for this year referred to in paragraph 1 (b). (b)), you may pay

Once the advance on premiums for this year, and it's up to the Administration overview

of revenue and expenditure in accordance with § 15 para. 1 for the year.



(6) the advance on premiums that were paid without having been given an obligation to

is pay, shall be deemed for the purposes of determining the excess on the insurance on the

pension insurance contributions to the State employment policy (hereinafter referred to

"the excess on the insurance on pension insurance") or a supplement to the

insurance (§ 14 para. 9 and 10) in the advance on premiums, if the person

self-employed did not ask about their return before submitting

referred to in article 15, paragraph 2. 1; When asked for their return, they shall be deemed

for the excess on the insurance on pension insurance. The provisions of the previous

sentence shall not apply to advances on the premiums referred to in paragraph 5.



(7) a self-employed person who carries on the side

as a self-employed person, the obligation to pay the advance on

insurance, if it became a VAT payer, lump-sum payments under section 7a

the income tax act during the calendar year, the difference between the amount of

the expected revenues and projected expenditures of the self-employed

the activities referred to in the Protocol on hearing about the tax

lump sum income (hereinafter referred to as the "Protocol on the payment of income tax

flat-rate amount ") for such year shall not constitute participation in the retirement

insurance pursuant to section 10, paragraph 1. 2 and 3 of the Act on pension insurance and


failed to submit an application form to participate in the pension insurance pursuant to section 10, paragraph 1. 2

and 3 of the Act on pension insurance for such year. The obligation to pay

advances on the premiums in the first sentence shall cease from the calendar month, in

which the self-employed person passed the tax payment protocol

income in a lump sum.



(8) for the purposes of the payment of advances on premiums is self-employed person

the illuminating considered self-employed person engaged in

side as a self-employed person in the calendar month in which the

for the entire month took the matters referred to in § 9 para. 6 of the Act on

pension insurance or, if self-employed

the activities carried out throughout the calendar month, if those facts took

at the same time that part of the calendar month during which was exercised

self-employed economic activity.



(9) the factors referred to in paragraphs 7 and 8 are taken into account on the basis of

notification of self-employed persons. To notification of the self

employed tax flat-rate amount referred to in paragraph 7 and the

the performance side of self-employment pursuant to paragraph 8 for the

the purposes of the payment of advances on premiums taken into account if it was made no later than

in the list under § 15 para. 1 in the calendar year and supported by

by the end of the calendar month following the calendar

the month in which it was submitted, the overview. Support is not required in cases

When the necessary data is District Social Security Administration or the United

the social security administration in its records or has the option is

available in electronic form in a manner allowing remote access.

Czech social security administration, which is required to disclose the reasons,

for self-employment is minor, the person is not

a self-employed person is obliged to present.



§ 14



(1) advance on the premium shall be paid to each whole calendar months.

The amount of the advances on the premiums shall be fixed percentage rate referred to in section 7 of the

paragraph. 1 (b). c) point 1 or 2 of the monthly assessment base.

If a person was self-employed in a calendar month employee

retirement savings, the amount of advances on premiums for this

calendar month percentage rate specified in § 7 para. 1 (b). (c))

2 If the self-employed person is a participant in the pension

savings.



(2) the monthly assessment base is the amount that the person's

employed to determine but not exceeding the amount of one twelfth of the

the maximum assessment base. For self-employed persons,

that a self-employed person engaged in the preceding

calendar year, the amount of the monthly assessment base of at least 50% of the

of an amount equal to the average of the tax base under section 5b

paragraph. 1 this year falls on a calendar month, in which at least once

part of this month are exercised in self-employment, with

that if the amount thus provided for a monthly assessment base

exceed an amount equal to one twelfth of the maximum assessment

basis, the monthly assessment base this amount.



(3) for the calendar month in which it was or should have been filed pursuant to section overview

15 paragraph 1. 1, the advance on the amount of the corresponding monthly premiums

in order to base laid down by paragraphs 2, 4 and 6 shall apply to

the calendar month preceding the month in which it was

or such a survey should be filed in the next calendar year.



(4) for the self-employed, which becomes a taxpayer

income provided for lump sum payments, the monthly assessment base

at least 50% of one twelfth of the difference between the expected revenue and

the projected expenditure, which is based in the calculation of income tax

provided for lump sum payments.



(5) on application to self-employed persons, the competent

the District Social Security Administration maximum period be reduced proportionately to the

end of the calendar month preceding the calendar month in which the

was or was to be filed under section 15 paragraph overview. 1, the monthly assessment

basis, if her income from self-employment after deduction of

the costs incurred to achieve it, ensuring and maintaining the

the average for one calendar month for the period from 1. January calendar

year to the end of the calendar month preceding the calendar month,

in which the application for reduction was made, at least in the three

consecutive calendar months, is at least one-third less

attributable to such income than in the preceding calendar year in

the average for one calendar month, in which at least for part of the month was

pursued self-employment.



(6) the monthly assessment base for self-employed persons

executing main self-employment activities is at least 25%

the average wage. Monthly assessment base self

active, which for the purposes of the payment of advances, considered a person separately

gainfully active performing side as a self-employed person

(§ 13 para. 8 and 9) is at least 10% of the average wage. In the case that

self-employed person was liable for advances on the premiums for

the month of December, it remains for the self-employed person

monthly assessment base determined in accordance with the first or second sentence in

period of validity in the following calendar year until the calendar month

that precedes the calendar month in which it was or should have been filed

Overview according to § 15 para. 1.



(7) advances on the premiums are not paid per calendar month, in which all

the calendar month of self-employed were entitled to payment of the

sickness or maternity benefit from sickness insurance

self-employed persons; the calendar for the purposes

part of the sentence before the semicolon means even part of it, after which a person

self-employed self-employed person engaged

If the performance of this activity did not last for an entire calendar month.



(8) the outstanding advances on the premiums shall be fixed at an amount corresponding to the minimum

the amount of the monthly assessment base established in accordance with paragraphs 2, 4

up to 6.



(9) if the total of the advances on the premiums paid for the applicable period, the higher

than the premium to the pension insurance and contribution to State policy

employment provided for under section 4, or if a person is paid separately

self-employed insurance backup for the calendar year in which it is not

retirement insurance, this is about the excess on the insurance on the

pension insurance.



(10) a supplement to the premium shall be equal to the difference between the amount of

premiums to the pension insurance contributions to the State policy

employment provided for under section 4 and the amount of the advances to insurance

paid for the applicable period.



(11) the monthly assessment base is rounded up to the nearest Crown toward

up.



§ 14a



(1) the advance payment on the insurance premium per calendar month shall be payable from 1. up to 20. of the day

the next calendar month. The amount of the premiums paid in advance on the

the period of maturity under the first sentence can be additionally increased during this period.



(2) a self-employed person, you may pay in a calendar year

advances on the premiums for a longer period than the monthly, but only to the

the future and until the end of the calendar year. Payment of advances on premiums

in the first sentence is a self-employed person shall in advance

notify the appropriate District Social Security Administration. The amount of the advances for

the premiums paid into the future cannot be modified. Advances on the premiums

paid for the future can be returned only if their separate

employment, and under calendar months following the termination

This activity.



(3) a supplement to the premium is payable no later than eight days after the date on

which it was, or should be given an overview of income and expenditure in accordance with

§ 15 para. 1 for the calendar year for which the pension insurance

insurance and contribution to the State employment policy applies.



section 14b



(1) a self-employed person is obliged to pay the premium to the

pension insurance and contribution to the State employment policy for

the calendar year in which it was at least part of the year after retirement

insurance pursuant to section 10, paragraph 1. 2 and 3 of the Act on pension insurance and

that was not in accordance with § 13a shall pay the advance on premiums. The insurance on the

pension insurance and contribution to the State employment policy according to the

the previous sentence is a self-employed person is obliged to pay the

not later than eight days after the date on which it was supposed to be administered, as appropriate,

an overview of income and expenditure in accordance with § 15 para. 1 per calendar year, per

that is the premium to the pension insurance and contribution to State policy

employment shall apply.



(2) a self-employed person is obliged to pay the premium to the


pension insurance and contribution to the State employment policy for

calendar year for which she had applied to participate in the pension insurance

According to § 10 para. 4 of the Act on pension insurance only after its expiry and

under section 13a of that paragraph. 1 (b). (b)) was not required to pay the advance on

insurance, or has not paid the advance on premiums under section 13a of the paragraph. 5,

within eight days after the date on which it was supposed to be administered, as appropriate, an overview

of revenue and expenditure in accordance with § 15 para. 1 for the year.



§ 14 c



(1) a self-employed person who is an employee, the sickness

insurance is required to pay the premiums on health insurance on the

each full calendar month, with the exception of the calendar months,

where there are grounds for which according to § 14 para. 7 does not apply

advances on the premiums (section 13 (2)). Per calendar month in which the person

self-employed was participation in sickness insurance,

However, the premiums on health insurance always pays.



(2) insurance premiums on health insurance per calendar month shall be payable from

1. to 20. day of the next calendar month. A self

employed person may, after consultation with the district administration of social

the security to pay the premiums on health insurance to more than

month period, but only in the future and until the end

of the calendar year.



(3) monthly basis, that self-employed person laid down in

accordance with this Act and led him to sickness insurance

insurance, insurance periods due to sickness insurance

referred to in paragraph 1, the first sentence in addition to increase; insurance premiums for

sickness insurance, which was referred to in paragraph 2 second sentence paid

in the future, it cannot be subsequently changed. Determination of the Lunar Base

the payment of insurance premiums on health insurance from a monthly

the base.



(4) if sickness insurance premiums have been paid after

expiry of the period laid down in paragraph 2 or has been paid within that time limit,

but in a lower amount than you should be paid, it is an overpayment

premiums for health insurance. The District Social

Security is required when you return this overpayment, and, if applicable,

This overpayment, or when you use this overpayment to offset payable

commitment to the District Social Security Administration in writing

self-employed person day and the reason for the demise of its participation in the

sickness insurance.



§ 15



(1) a person who, at least for part of the calendar year, has pursued a separate

gainful employment is required to place the competent district administration

social security not later than one month from the date on which the

According to the special law to submit tax returns for this calendar

year, on the prescribed form for an overview of income and expenditure for the

calendar year. In this report, in addition to data on the tax base,

or if a self-employed person shall be required to submit

tax returns, data on income from self-employment and

expenditure incurred on their achievement, securing and maintaining state

details of the assessment base for insurance premiums to the pension insurance and

contribution to the State employment policy, the lowest monthly

the assessment basis for the advance on premiums, the total of the advances to insurance,

the pension insurance premiums and contributions to the State policy

employment and aggregate bases to the employee if, together with the

assessment base of self-employment exceeds the amount

the maximum assessment base (section 15a) and to pursue a person

self-employed secondary activity, whether or not self-employed

details of the facts referred to in § 9 para. 6 (a). a) to (e)) of the

pension insurance, if he wants to be considered a person separately

gainfully employed with the minor as a self-employed person; If

self-employed person engaged as a self-employed person

activity in the form of cooperation is required to include in this report whether or not the name of the

first and last name, social security number and residence self

active, with which it cooperates. If the said person is self-employed in

an overview of data on the side of self-employment, it is required to

These data also provide evidence, and by the end of the calendar month

following the month in which this report was lodged; the provisions of § 13a

paragraph. 9 the third sentence applies here mutatis mutandis. If the self-employed person

active handles tax return tax consultant is obliged to this

the fact the District Social Security Administration provide evidence to

30 April of the calendar year in which the obligation to submit a tax

return for the previous calendar year. A self-employed person,

that is the taxpayer, the income tax provided for a lump sum to be given in

report whether or not this information and is required to the competent district administration

social security to submit no later than the end of the calendar

month following the month in which it was filed, an overview of the Protocol on the

income tax payment in a lump sum. If the Protocol is in the submitted

tax fixed lump-sum payments on more tax period, the obligation to

its submission for the next calendar year or years specified in the Protocol

shall be deemed the day when a self-employed person for

such a calendar year or had served to give an overview about their income and

expenses from self-employment. The decision of the tax authorities of

cancel the payment of taxes in a lump sum under a special legal

prescription ^ 19 d) is a self-employed person shall submit to the

the District Social Security Administration no later than the day on which the

served or should provide an overview of their income and expenditure from a separate

activity for the calendar year following the calendar

the last year for which the taxpayer was a flat-rate income tax

amount.



(2) If, after submission of the report referred to in paragraph 1, that the assessment

the basis for pension insurance premiums and contribution to the State

employment policy is higher than that of self-employed person

earner said in a report referred to in paragraph 1, a person is self-employed

earner is obliged to submit the appropriate District Social Security Administration

the patch list, and at the latest within 8 days from the date of such

change. In a new report indicating the amount of the tax base,

or, if it is not a self-employed person shall be required to submit

a new tax return, the amount of income from self-employment and

the costs incurred to achieve them, ensuring and maintaining, the amount of

the assessment base for insurance to pension insurance and contribution to the

national employment policy and the new amount of the calculation basis

shall not be less than the original amount of the base, the amount of insurance premiums

pension insurance contributions to the State employment policy,

the amount of the difference between the premiums to the pension insurance and contribution to

State employment policy by amending the overview

pay and insurance and contribution, which paid for the calendar year,

for which an appeal is made, the overview and the lowest monthly assessment base

for the determination of advances on premiums. An appeal shall be made on form overview

for the submission of the report referred to in paragraph 1, where, by specifying whether or not the reason for the

submission of amending the abstract. The amount of the difference on the insurance of pension

insurance and contribution to the State employment policy is a person

a self-employed person is obliged to pay up to 8 days from the date on which the

an appeal has been or should be an overview of the filed. New amount of the lowest monthly

the calculation basis for the determination of the insurance is valid from backups

the calendar month in which the self-employed person appeal

Overview of filed or should be administered.



(3) If, after submission of the report referred to in paragraph 1, that the assessment

the basis for pension insurance premiums and contributions to the State

employment policy is lower than that self-employed person

earner said in a report referred to in paragraph 1, a person may separately

self-employed present relevant District Administration social

security patch summary. In a new report indicating the amount of

the tax base, or, if it is not a self-employed person

required to submit a tax return, a new level of income from a separate

gainful activities and the costs incurred to achieve them, ensure the

and retention, the amount of the assessment base for insurance to pension

insurance and contribution to the State employment policy, and the new

the amount of the chargeable amount may not be less than the original amount of the

basis, if the original amount of the base has been determined in more than

the minimum amount, the amount of pension insurance and contribution to the

State employment policy, the amount of the excess contributions


pension insurance contributions to the State employment policy, if

the overpayment as a result of judicial overview, and the lowest

monthly assessment base for the determination of advances on premiums. Patch

an overview is given on the form for the submission of the report referred to in paragraph 1,

where must the reason for submission of amending the abstract. If

the amount of the tax base will not constitute a self-employed person for

for minor self-employment participation in retirement

insurance in the calendar year in respect of which an appeal is lodged can overview

along with an overview of application for this insurance

calendar year for which the correction list serves. An appeal by overview

the first sentence can a self-employed person made within

the end of the third calendar month after the month in which the tax changes

the base or a new level of income and expenses from self-employment

She learned. The patch list is considered to be a request for refund of overpaid;

When returning the overpayment shall proceed pursuant to section 17. New above the lowest

monthly assessment base for the determination of the insurance is valid from backups

the calendar month in which the self-employed person appeal

an overview of the.



(4) an indication of the designated assessment basis, which the person

self-employed in the list referred to in paragraph 1 cannot be

subsequently amended, with the exception of the correction referred to in paragraph 2, or

3.



(5) the death of a self-employed person before meeting the obligations

referred to in the preceding paragraphs, it may fulfil these obligations

her heir or a natural person who applies for a pension from

pension insurance due to death of the self-employed.

If these persons are given more reports referred to in paragraph 1 sentence

the first, or under paragraph 2 or 3, and unless these persons to

the amount of the chargeable amount specified under section 5b of the paragraph. 1 to 3, is based on

from the abstract submitted by the person who filed a tax return for the deceased

self-employed person, ^ 62) and if none of these people

was not required to file a tax return because of the death of the self

employed, it is considered the lowest of the assessment base

bases referred to such persons.



(6) If a person is self-employed retirement savings

is required in the notice of initiation (relaunch) self-employed

activities include also indicate, since when it has become a participant in the pension

savings; If the self-employed person has become a party to the

retirement savings to begin (relaunch) self-employed

activities, is required to notify the district administration social

the latest report submitted to the security referred to in paragraph 1 for the

the calendar year in which it became a participant in the pension plan.



section 15a



The maximum assessment basics



(1) a maximum assessment base an employee for the payment of insurance premiums

the amount is equal to čtyřicetiosminásobku of the average wage. The applicable

period, which is determined by the maximum assessment base employees,

is the calendar year. The maximum assessment base staff is made up of

the sum of the bases identified the employee in a calendar year,

the maximum assessment basis for detecting.



(2) where in any calendar year the sum of the bases

the employee's maximum assessment base pursuant to paragraph 1 and the employee

is this year employed



and only one employer), the employee does not apply in this

the calendar year of the amounts of insurance that exceeds the maximum

the assessment base; This also applies in the case of multiple jobs in a calendar

year, but with the same employer,



(b)) for more employers, the insurance premium paid by an employee of the

the aggregate of its bases from all employment that exceeds the

the maximum assessment basis for the overpayment on the insurance (section 17);

This overpayment, however, cannot be greater than the amount that has been

employees of its income on premiums deducted.



(3) the employer shall confirm in writing to the employees on its

request total bases per calendar year, from which it was

hit the insurance, within 8 days from the date of receipt of the request; If it finds

the employer in that confirmation stated incorrect information, is obliged to

immediately give the employee a new confirmation. The employer shall in

This confirmation of whether the employee is involved in a calendar year

retirement savings.



(4) The basis for calculating the employer does not include an amount that

exceeds the maximum assessment base employees and from which the employee

does not apply in the calendar year of the insurance referred to in paragraph 2 (a). and).



(5) a maximum assessment base for self-employed persons

for the pension insurance premiums and contribution to State policy

employment is the amount in the amount of čtyřicetiosminásobku of the average wage.



(6) If a person Was self-employed in a calendar year, whether or not

the employee and the sum of the assessment base or the aggregate assessment

the foundations of employee and self-employed persons calculation basis

active for the premium to the pension insurance and contribution to the State

employment exceeded the maximum assessment basis for persons

self-employed set pursuant to paragraph 5 shall be reduced by the

exceeding the amount of the chargeable amount first, self

employed for the premium to the pension insurance and contribution to the

State employment policy, and if the excess amount is greater than the

This assessment basis for self-employed persons, shall be reduced by

the rest of the excess of the amount of the assessment base or the sum of the particular

the foundations of the employee. The employee demonstrates the basics of assessment person

self-employed confirmation referred to in paragraph 3.



(7) the advance on premiums is not obligated to pay self-employed person

active, which is a retirement insurance as an employee and in

employment has reached the maximum assessment base employees, and it

from the calendar month in which the competent district administration social

Security has announced and demonstrated that in employment has reached this

the maximum assessment base, in a calendar month, which

precedes the calendar month in which it was or should have been given an overview of the

of revenue and expenditure in accordance with § 15 para. 1 per calendar year that

following the calendar year in which the self-employed person

reached the maximum assessment base.



section 15b



cancelled



section 16 of the



(1) the person voluntarily participatory pension insurance contributions on

pension insurance for each full calendar month in which the

at least part of a calendar month retirement insurance pursuant to section

6 of the Act on pension insurance.



(2) the premium to the pension insurance for the period referred to



and in paragraph 6 of paragraph 1). 1 (b). (c)) to (e)) of the Act on pension insurance cannot be

pay after two calendar years following the

the calendar year in which falls the calendar month for which this

the insurance is valid,



(b) in section 6 (1)). 2 of the Act on pension insurance cannot be paid after

expiry of one year from the last day of the calendar month for which

This insurance applies.



(3) If a pension plan premiums paid after the expiry of the time-limits

referred to in paragraph 2, or if this insurance is paid by the person

referred to in section 6 (1). 2 of the Act on pension insurance for a period longer than

15 years of age, or if this insurance is paid for a period after the establishment of the right to

old-age pension, the excess shall be deemed on the insurance.



(4) the person voluntarily participatory pension insurance, which is involved in

retirement savings, it is required to use the filing of the application to the voluntary

participation in the Pension Insurance Act stated that the retirement

savings.



(5) the person voluntarily participatory pension insurance, which is involved in

retirement savings and when filing the application for voluntary participation in the

Pension Insurance Act did not state that it is a participant in the pension plan,

or pursuant to § 52 para. 3 the law on the Organization and implementation of social

Security did not disclose that the submission of this application form to become a participant in the

retirement savings, and pay insurance premiums to the pension insurance

the percentage referred to in § 7 para. 1 (b). d) point 1, you may pay

the due premiums within 6 calendar months following the calendar month in which the

She had learned about this debt on the insurance.



(6) the person voluntarily participatory pension insurance premiums levied on

pension insurance on behalf of the district administration of social

Security. When you pay premiums to the pension insurance is a person

voluntary pension insurance shall be bound to indicate the participatory calendar

the month for which this insurance applies.



(7) the District Social Security Administration immediately converts the part


premiums to the pension insurance contributions paid by the person voluntarily shall thereupon cease

pension insurance, which is the retirement savings of 5

% of the calculation basis on account with a dedicated financial

the Office, which converts it as yield premiums to the pension

savings account for receiving payments of premiums, transferring funds

the participant and the implementation of payments under the rules relating to the

pension savings. Part of the premiums in the first sentence shall be rounded to the

the whole of the Crown on top.



section 16a



(1) a foreign employee who is covered by sickness insurance,

required to pay sickness insurance on behalf of the competent

the District Social Security Administration for each full calendar

of the month, with the exception of calendar months in which had throughout the

calendar month entitled to sickness or maternity benefit from the

health insurance for foreign employees. Sickness insurance

the insurance is payable from 1. up to 20. day of the calendar month

following the calendar month in which this insurance applies. Monthly

the basis for that person has established in accordance with this Act

and he led him sickness insurance premiums cannot be retrofitted

change. The provisions of § 14 c para. 3 the second sentence applies in the case of the sentence of a third

adequately. Foreign employee may, after consultation with the relevant

the District Social Security Administration to pay the premiums on the sick-list

insurance for longer than the month period, but only for the future and

until the end of the calendar year.



(2) if sickness insurance premiums was foreign

an employee paid after the deadline laid down in paragraph 1 or

was paid in this period but in a lower amount than you should

paid, or the foreign employee not in a calendar month,

who pays the premiums on health insurance, voluntarily involved

pension insurance, this is the overpayment on the insurance on the sick-list

insurance. The District Social Security Administration is required to use the return

This overpayment may notify the foreign staff of the day and the reason

the demise of his participation in sickness insurance, and at the latest within 8 days

the second calendar month following the calendar month in which the

participation of a foreign employee on health insurance lapse.



§ 17



Overpayment of premiums



(1) the excess on the insurance is coming back to the payer of insurance or his

successor in title within five years after the end of the calendar year in which the

arose, unless another due commitment to district administration

social security or the Czech social security administration. If

such a commitment, it's overcharged on premiums to be paid. After

payment of due liabilities on insurance overpayment can be used on the insurance

also to pay the debt in health or pension insurance. Payable

undertaking in accordance with the first sentence, and the third is figuring out if an employer has more

Labor Economics, in relation to all these wage účtárnám.



(2) the appropriate District Social Security Administration ^ 19) is required to

return the excess on the insurance within one month from the date on which this

the overpayment. Asked if the payer of insurance or his legal

a successor for refund of overpaid on the insurance and the relevant social

Security has returned the overpayment on the insurance after expiry of the

for the issue of a decision on the excess on the insurance is required to pay

interest on the overpayment for the period after the expiry of that period in the amount of 140% discount

interest rates of the Czech National Bank valid on the first day of the calendar

quarter in which this period has expired; for the day of payment overpayment on

the insurance shall apply mutatis mutandis to section 19 para. 2 (a). a) and b), except where the

on otherwise. For an application for refund of the excess on the insurance is considered to be always

submission of the report pursuant to § 15 para. 1, if the overpayment from him on

the insurance. At the request of self-employed persons applies the appropriate

the District Social Security Administration overpaid premiums

deriving from the abstract under § 15 para. 1 on the advance payments on the insurance

in the future, but no longer than until the end of the calendar year; for the day of payment

advances on the insurance is considered to be the day when the person

self-employed filed under section 15 paragraph overview. 1, together with such

of the applications.



(3) an overpayment pursuant to § 15a paragraph 1. 2 (a). (b)) returns the district administration

social security employees only on the basis of a written request from

documented confirmation of the employer pursuant to § 15a paragraph 1. 3; the provisions of the

second sentence of paragraph 1 and paragraph 2, second sentence apply mutatis mutandis.

Entitled to a refund of overpayment shall be extinguished if the request for the refund of overpayment

made within 5 years after the end of the calendar year in which the overpayment arose.

For the purposes of refund of overpaid contributions employees in the amount

the maximum assessment base the assessment of the fundamentals first, include

the employment in which the employee is a taxpayer contributions.



(4) if the overpayment is incurred on the insurance on health insurance because the

a self-employed person has paid the premiums on medical leave

insurance from the higher monthly base amount monthly

basis of assessment provided for under section 14, the competent district administration

social security required to return this overpayment person separately

employed within one month from the date of submission of the report pursuant to § 15

paragraph. 1 for the calendar year in which falls within the calendar month for which the

This overpayment was incurred.



section 18



Prescription insurance



(1) the right to prescribe the due premiums shall lapse upon expiration of 10 years from the date of

maturity. If the Act was performed to determine the amount of the premium or its

the assessment, it follows the new limitation period from the date that the payer

insurance premiums.



(2) the right to recover the insurance premiums are being barred for 10 years from the legal force

payment of assessment which were inflicted. The period of limitation is not running for a period of

proceedings in the Court.



§ 19



The method of payment of insurance premiums



(1) Premiums are paid in Czech currency



and the account) to the District Social Security Administration

with the payment service provider, or



(b) payment in cash) employees of the district administration

authorized to receive social security premiums; in one

calendar day but you can pay a maximum amount of $ 10,000.



(2) the date of the payment of premiums is deemed to



and in the case of payment) on behalf of the district administration of social

Security with the payment service provider of the day, when the

crediting of the relevant payment service provider account

the District Social Security Administration,



(b) in the case of cash payment) directly to the employees of the district

Social Security Administration a day when the employee cash

adopted the following opinion.



(3) the payment service provider, for which the relevant account is maintained

the District Social Security Administration, is required to provide district

social security administration information on the date when the crediting

the amounts on the payment service provider's account, the competent district administration

social security, and the account number of the payer or the other

unique identifier ^ 26).



(4) the holder of a postal license, which adopted the payment to cover their

by pointing out, forward it to perform the conversion of payment service providers,

that leads to his account within 2 business days from the date when the payment received;

for further transfer of this payment period shall be applied according to the law on payment

contact.



(5) the savings and credit cooperatives are required to provide on request

District Administration of social security account numbers, information on their

the owners, the States of funds on the accounts and their movements and

information on loans, deposits and deposits.



section 20



Finance charge memo



(1) the premiums paid within the prescribed period, or if the

paid in a lower amount than that should be paid, the payer is

insurance premiums shall be obliged to pay a penalty. The finance charge shall be 0.05% of the outstanding amount for

each calendar day in which some of these facts, persisted.

For the amount of the advance to the insured shall apply mutatis mutandis the provisions of § 14 para. 8.



(2) the Penalty for the first time applies for the calendar day immediately

following the due date of the insurance. The last time the finance charge payable for

the day on which it was due, the insurance paid. The last day for which

a self-employed person pays the penalty due to the advances of

the insurance premium is



a) the day on which it was filed under section 15 overview per calendar year for

that was a debt to advances on the premiums, if it was this overview

filed within the specified period, or



(b)) last day of the deadline for submission of the report pursuant to § 15 in

calendar year for which the debt is incurred on advances on the premiums, if

This overview was not filed within the prescribed period.



(3) if the appropriate District Social Security Administration ^ 44)

authorised the payment of insurance premiums in instalments (art. 20a),

such debt amounts to 0.025% of the outstanding amount for each calendar day where

error on the insurance takes, from the due date of the first repayment of debt;


If the payer of the insurance premium, which has enabled the payment of

insurance premiums in installments, does not pay on time or in the correct amount of any

repayment of the debt or the premium that is payable in the period after the due date of the first

debt payments and District Social Security Administration for this reason

cancelled permit shall be obliged to pay a penalty payment of premium arrears still

of 0.025% of the outstanding amount for each calendar day where his debt

It takes, from the due date of the first repayment of the debt. If it was

premiums paid in the correct amount per calendar month applied for payment of

amounts due under section 22a, not taken into account for the purposes of the previous sentence to

such a procedure.



(4) for the purposes of paragraph 3 shall be considered as insurance premiums payable in the period after

a decision on the authorisation of the insurance payments paid on time and in the

the correct amount, even if it was paid later than you should

paid, on the ground that have been paid into an account other than the competent

the District Social Security Administration or on account of the tax,

or on behalf of health insurance; the condition, however, is that this

premiums have been paid on behalf of the district administration of social

Security no later than eight days after finding that they were paid on the

This other account; the provisions of paragraph 6, the first part of the sentence after the semicolon

also applies here. For the purposes of paragraph 3 further considers the premium that is payable

the period after issue of the decision on the authorisation of the insurance payments paid

on time and in the correct amount, if they were paid at the lower

amount, than that should be paid, on the grounds that the amount of

the insurance premium was deducted to pay wages for the period of temporary work

the inability in a higher amount than was to be deducted; the condition, however, is

that the due premiums to the correct amount made at the latest within 8 days

After finding this debt.



(5) penalty does not apply



and the period of time) a self-employed person does not carry a separate

gainful employment,



(b)) of the premiums to the pension insurance, that person voluntarily the participatory

pension insurance owed for the period of voluntary participation on this

insurance,



(c)) for the period during which the employer no longer for the purposes of this

the Act by the employer [section 3, paragraph 1 (a))],



(d)) for the period from the day following the date of issue of the payment of assessment to the date of

preceding the date of its enforceability, if the due premiums

paid to the date of the enforcement of the payment of assessment,



e) during the period from the date of issue of the decision on the Declaration of bankruptcy

the payer of the insurance until the date of final order of the Court, which is bankrupt

cancels ^ 45),



(f)) for the period from the final court decision on the approval of the reorganisation

the plan up to the date of the decision of the court reorganization

ends ^ 45),



g) during the period from the entry complied into liquidation,



h) during the period from the final order of the Court, which was rejected

insolvency because the assets of the payer insurance is not sufficient to

cover the costs of the insolvency proceedings, or which was canceled after the audition

findings of the Court, the property complied is totally inadequate for the

satisfaction of the creditors,



I) was made an appeal in cassation against the decision of the regional court,

which was cancelled the decision of the Czech Social Security Administration about

the obligation to pay insurance premiums for the period from the date when the power came

the decision of the regional court, the eighth day after the date of acquisition of legal power

the decision of the Supreme Administrative Court of cassation complaints, if the due

premiums have been paid before that date; If within this period the due

premiums paid, the penalty from the date of acquisition of legal power

the decision of the Supreme Administrative Court of cassation complaint.



(6) if the insurance premiums have been paid on an account other than the district

the social security administration or on account of the tax is not considered

such amount of the insurance premium due pursuant to paragraph 1 from the day following

After the date of its payment (section 19 (2)) within eight days after the date of the finding that the

the payer has paid premiums on this other account; per day of this finding, the

shall be the date on which the premium payer has applied for reimbursement of the amount

premiums paid to another account, but not later than the day on which he

the appropriate District Social Security Administration announced that in writing

This premium payment has been received. If premiums have been paid on the

the bearer of the insurance of a foreign account instead of the district administration

social security does not consider such an amount owed to the insured

referred to in paragraph 1, if the payer shall pay the insurance premium due to the 8

days after discovering that he had to pay the district administration of social insurance

Security; per day of this finding is considered to be the day on which

his District Social Security Administration to notify the account number,

on which they are to be sent to the payment of insurance premiums.



(7) if the insurance has been paid by the employer in a lower amount,

than that should be paid, on the grounds that the amount of insurance premiums

was deducted to pay wages for the period of temporary incapacity for work in

a higher amount than it should not be deducted, the amount by which

the premiums were as follows for the premiums due, shortened in accordance with paragraph 1,

up to the day preceding the day on which the credit assessment has become enforceable,

which the premiums were payable for this reason prescribed for payment.



(8) any payment of the penalty shall be rounded off to the nearest Crown upwards.



(9) as far as the maturity of the penalty payment, the manner of its payment, enforcement,

limitation and return of overpaid on finance charge memos, proceed as for

insurance premiums.



(10) for the purposes of specific provisions for ^ 64) owed to the insurance and

the outstanding finance charge memo.



section 20a



To enable payments of premiums and penalties



(1) at the written request of the payer of the insurance referred to in § 3 (1). 1 (b).

and the relevant district) social security administration authorize payment

unearned premiums and periodic penalty payments in installments, and it's up to you

the payer is owed at the date of issue of the decision on the authorisation of payments. The payment of

unearned premiums and periodic penalty payments in instalments cannot be enabled if there is

to its liquidation or if insolvency proceedings in which

already the bankruptcy decision has been issued by the payer of insurance; These facts

the payer is the insurance premium, which asks permission to instalments, shall in writing

notify the appropriate District Social Security Administration within 8 days from the date

the day when it occurred. The second sentence shall apply mutatis mutandis to the cases referred to in § 20

paragraph. 5 (b). e) to (g)).



(2) on the written request of the payer of the insurance referred to in § 3 (1). 4 may

enable the appropriate District Social Security Administration paying

the balance of the contributions (§ 14 para. 10), premiums to the pension

insurance and contribution to the State employment policy (section 14b) and

finance charge memo that the payer is owed at the date of issue of the authorisation decision

payments in instalments. The provisions of paragraph 1 second sentence applies here

adequately.



(3) the District Social Security Administration lays down the amount of each

debt and debt repayment period, which may not be longer than 36

months.



(4) the individual debt payments are to be paid one amount, and it separately from the

payments of insurance premiums. The payer is required to label each

repayment of the debt to the manner specified in the authorisation; If this installment as follows

marked, it is not considered payment of debt.



(5) if the payer shall pay premiums monthly installment debt at a higher amount

or pay the outstanding payment designated under paragraph 4 sentence

Second, these amount to cover debt first

payable.



(6) the District Social Security Administration



and may cancel the authorization of) the payment of premiums and penalties in

instalments, if the payer to pay the premiums on time or in the correct

the amount of any repayment of the debt or the premium that is payable in the period after

the due date of the first instalment debt



(b)) withdraw the authorisation for payment of the insurance premiums and periodic penalty payments in installments,

If the payer of insurance goes into liquidation, or if it has been released

the decision to decline the insurance payer, the date on which any of the

These events occurred.



The provisions of § 20 para. 4 apply mutatis mutandis.



(7) unless otherwise provided for in the preceding paragraphs shall apply to the

Similarly, the provisions on debt payments. For the purposes of the payment of

unearned premiums and periodic penalty payments in instalments for the payer insurance

a former payer of insurance, which has debts against the

the District Social Security Administration or the Czech administration of social

Security.



section 21



Surcharge to premiums for social security



(1) a surcharge of premiums for social security (hereinafter referred to as "premium

premiums ") saves the appropriate District Social Security Administration ^ 20)

the employer, if the



and the production facilities of the employer by) a final decision of the authority

labour inspection does not conform to the regulations to ensure the safety and protection of the

health at work, or



(b) the employer's production equipment under) final decision

the competent medical authority does not comply with the legislation of health care

or hygiene, or



(c)) according to the findings of labour inspection authority or a medical opinion is not


powered by: prescribed device for the protection of life and health of workers.



(2) the amount of the surcharge to premiums can be up to 5% of the calculation basis

(Section 5a) for each month for which the surcharge to premiums paid.

If the detected shortcomings concern only the lower employer folder

the surcharge to premiums only from the aggregate bases

employees in this lower folder.



(3) the Premium to the insurance, the employer is required to pay from the first

day of the calendar month in which has given the decision referred to in

paragraph 1 (b). a) or b), or in which the findings referred to in

paragraph 1 (b). (c)), and until the end of the calendar month in which they were

eliminated the shortcomings revealed. If the period of grace for disposal

deficiencies, the employer is required to pay a surcharge to premiums from the

the first day of the calendar month in which the deadline has passed and the shortcomings of the

insist on.



(4) as regards maturity increases to premiums, the method of payment,

its recovery, forfeiture and return of overpayment for insurance,

proceed as with the premium.



§ 21a



cancelled



section 22



The fine



(1) for non-compliance with or violation of the obligations provided for in § 5 para. 5

third sentence, § 9 para. 2, § 9a § 10 the first sentence of paragraph 11, first sentence, and

third, section 15a of the paragraph. 3, section 20a para. 1 part of the second sentence after the semicolon and

third sentence, section 22 c and section 24 of the second sentence, the competent district administration

social security ^ 21) save the employer a fine up to



and $ 20,000 for) each individual non-compliance with or breach of the obligation,



(b)) 100 USD when the failure or breach of the obligation,

the failure or breach was already a fine under (a)).



(2) For non-compliance with or violation of the obligations provided for in § 15, § 20a

paragraph. 1 part of the second sentence after the semicolon, section 22 c and section 24 of the second sentence may

the appropriate District Social Security Administration ^ 22) save person

self-employed fine up to



and $ 20,000 for) each individual non-compliance with or breach of the obligation,



(b)) 100 USD when the failure or breach of the obligation,

the failure or breach was already a fine under (a)).



(3) a fine may be imposed within two years from the date on which the relevant District

the social security administration became aware of non-compliance with or breach of

obligations, but no later than five years from the date on which the failure to comply with or

breach of an obligation has occurred.



(4) with regard to the method of payment and the recovery of fines, proceed as

as for insurance premiums.



§ 22a



the title launched



(1) If an employer Has an obligation to the District Administration is due to social

security, it shall apply the payment in the following order:



and the oldest premium arrears)



(b) the payment of premiums) normal



(c) finance charge)



d) fines,



(e) the surcharge to premiums).



(2) If a self-employed person due an obligation to the district

Social Security Administration, the payment in this order:



and the oldest premium arrears) pension insurance and contribution

the State employment policy,



(b) the payment of insurance premiums on) normal pension insurance contributions to the State

employment policy,



(c) the penalty of unearned premiums) to pension insurance and contribution to the

State employment policy,



d) fines.



(3) a payment paid by the employer during the period from the first day

calendar month to the day preceding the due date of

preceding calendar month before the date of its maturity cannot be used

to cover unearned finance charges or be considered an overpayment under section 17. Payment

sickness insurance premiums paid by the self-employed

self-employed worker cannot use referred to in paragraph 2, provided that such insurance

they were paid on time and in the correct amounts.



(4) Payment of premiums or periodic penalty payments paid pursuant to section 20a

cannot be used for payment of amounts due pursuant to paragraphs 1 and 2; This is true even

on the contrary.



(5) the order of payments on the payment of amounts due pursuant to paragraphs 1 and 2 shall

not apply to the amount paid in the context of the enforcement of a decision or statement

arrears; such amount may only be used to cover the debt

quantified in the decision or statement of arrears as follows vymáhaném.



section 22b



The probable amount of the premium



(1) If an employer has not fulfilled the obligation to submit a summary in accordance with § 9

paragraph. 2, or if a self-employed person did not fulfil the

obligation to submit summary under section 15 para. 1 and 2 and this obligation has not been

nor within the time specified in the social security administration

a written invitation, the appropriate District Social Security Administration

lay down by decision of the likely insurance premiums for social

Security and contribution to the State employment policy or

premiums to the pension insurance contributions to the State policy

employment (hereinafter referred to as "the probable amount of the premium"), if the

complied in this challenge to this effect is notified.



(2) in determining the amount of the premium is based on the appropriate likely

the District Social Security Administration data and equipment, which has to

available or which is itself. Data on the number of employees you can

the District Social Security Administration requested from the regional branch office

the work that is required to tell her this information, if it is available.

If you cannot for insufficient evidence to establish the likely level of income

employee or self-employed, shall, for the purposes of

the determination of the likely amount of the premium for the fact that their monthly

income is the amount of 1.5 times the average salary determined for the calendar year,

in which the District Social Security Administration provides for probable

the amount of the premiums; for self-employed persons is to be without,

This amount is the income of self-employed

the activity, which is already reduced by the costs incurred in its reach,

ensure and maintain. Amount referred to in the third sentence, shall be rounded up to whole

Crown upwards.



(3) the determination of the likely amount of the premium is without prejudice to the obligation to

submit the summary referred to in § 9 para. 2 or § 15 para. 1 and 2 or the possibility

impose a fine under section 22. If subsequently this overview has been presented,

the appropriate District Social Security Administration a new decision ^ 22a)

the decision on the likely amount of insurance. The district administration

social security new decision ^ 22a) cancels the decision on

likely amount of insurance, if the self-employed person

proves that it did as a self-employed person during the period

that was determined the probable amount of the premium, or if

the employer proves that nezaměstnával even one employee in

the period was determined the probable amount of the premium.



(4) Insurance Payers are obliged to pay a penalty of the amount due

likely amount of the premium, the date immediately

following the date of maturity of the insurance (article 20, paragraph 2, first sentence)

in respect of which have been filed under section 9 paragraph 1 Overview. 5 and 6 or § 15 para.

1 and 2, until the date on which this summary is presented, including

to this day. The provisions of the first sentence, however, even if the penalty of

likely amount of the premium is higher than the penalty on insurance premiums according to the

referred to in § 9 para. 2 or § 15 para. 1 and 2; If the penalty of

likely amount of the premium is lower than the penalty on insurance premiums according to the

This overview is the payer of insurance must pay for this

the difference.



section 22 c



Retention of accounting records



The accounting records of the data necessary for the determination and payment of insurance premiums

are required to keep the insurance payer for a period of 10 calendar years

following the year to which they relate.



§ 22



paid



The appropriate District Social Security Administration is required to take a

request of the payer of the insurance confirmation about the status of its obligations relating to the

insurance premiums, penalties and surcharges to the fuse. This obligation has the district

the social security administration also, on request, if provided for by

a special law ^ 22b). If the payer insurance debt, enter in this

confirmation of the amount of that debt and debt on the insurance, including backups,

debt on debt and the costs of the premiums; separately, meanwhile,

indicate the amount of the balance of the debt, whose payment was authorized in instalments.



Article 23 of the



Computation of time



(1) a period expressed in days starts on the day following the event,

that is crucial for its origin.



(2) the last day of a period expressed in weeks, months or years shall fall on the

the day having the same name or number as the day on which

It seems the event from which the period starts. If there is no such day in the month

the last day of the period falls on the last day of the month.



(3) if the last day falls in the period on Saturday, Sunday or public holiday, the

on the last day of the period closest to the following working day.



(4) the time limit provided for in this law to submit a prescribed form,

the application or notification is maintained, if the last day of the period

the Act to the competent social security body or if it


mail containing the submission.



§ 23a



If a self-employed person to fulfil the obligations laid down

This law in a period tied to the deadline for the submission of the tax return and

by a special Act is not required to submit this Declaration, is required to

to meet these obligations until 31 December 2006. July calendar year following

After the calendar year in which it exercised a self-employed person.



Section 23b



(1) a self-employed person for the purposes of this Act, the

cooperation in the performance of self-employment, if by

the income tax act as a result of this cooperation, to distribute

income from self-employment and the expenditure incurred by the

their achievement, ensure and maintain among multiple people.



(2) Contract by the employer for the purposes of this Act, the

legal or natural person who has his registered office or residence in the territory of the

The United States and where are činni employees in the Czech Republic

an employer whose registered office or place of residence is on the territory of the State with which the

Czech Republic has not signed the international treaty on social security,

seen in the Czech Republic for contract staff, pursuant to the

the contract concluded with the employer, the revenue of the

employees paid by the employer or contract are Contracting

employer are compensated for this employer. The contracting employer

for the purposes of this Act, the status of the employer. Organizational folder

a legal person that has its registered office in the State, with which the Czech Republic

has not concluded an international agreement on social security, if this

the registered in the commercial register, shall perform the tasks of the employer by

This law for senior employees of the legal person whose

place of work is permanently in the Czech Republic.



(3) for the period of entitlement to payment of the sickness benefit from sickness insurance

self-employed persons for the purposes of this Act, shall be deemed to

whether or not the period of temporary incapacity (quarantine), after which the

sick leave under special legislation does not provide, if

This is a self-employed person who is an employee,

the sickness insurance of self-employed persons.



(4) the average wage for the purposes of this Act, shall be deemed to amount to

is calculated as the product of a general assessment base for the calendar

the year that the 2 years preceding the calendar year for which the average

pay checks and conversion rate for this

general assessment base; the calculated amount is rounded to

the whole of the Crown on top.



section 24



Forms



Czech social security administration is required to ensure that the issue of

the forms required for the reporting of information laid down in this law. These

the forms are the taxpayers of the insurance referred to in section 3 are obliged to use.



§ 25



the title launched



(1) the provisions of sections 2 to 24, shall apply to professional soldiers with these

variations:



and) where under these provisions shall be exercised by the scope of the Czech administration

social security or social security administration district,

shall mean the competent authorities of the Ministry of defence,



(b)) where there is in these provisions is talking about the employer, the

by the appropriate service of the armed forces of the United States.



(2) the provisions of sections 2 to 24, shall apply to members of the prison service

The Czech Republic, police of the Czech Republic, the General inspection

security forces, the security information service and the Office for

foreign relations and information with the following deviations:



and) where under these provisions shall be exercised by the scope of the Czech administration

social security or social security administration district,

This means the Ministry of Justice, Ministry of the Interior,

General Inspectorate of security forces, the security information service

and the Office for foreign relations and information,



(b)) where there is in these provisions is talking about the employer, the

the Department of the prison service of the Czech Republic and an employer member of the

Police of the Czech Republic, the General Inspectorate of security forces,

Security information service and the Office for foreign relations and

information.



(3) the provisions of sections 2 to 24, shall apply to nationals of the Customs Administration

The United States with the following deviations:



and) where under these provisions shall be exercised by the scope of the Czech administration

social security or social security administration district,

This means the Directorate-General of customs,



(b)) where there is in these provisions is talking about the Organization and small

the Organization shall mean the competent customs authority.



(b)) where there is in these provisions is talking about the employer, the

the competent customs authority.



(4) the provisions of sections 2 to 24, shall apply to members of the fire service

rescue service of the Czech Republic with the following deviations:



and) where under these provisions shall be exercised by the scope of the Czech administration

social security or social security administration district,

This means the Ministry of Interior,



(b)) where there is in these provisions speak of the employer, the

by the competent authority of the fire brigade of the United States.



(5) for the determination of the calculation basis is nezapočitatelným tv also

extra charge for service abroad, belonging to the soldiers posted to the

foreign operations.



(6) the bodies referred to in paragraph 1 (b). (b)), paragraph 2. (b)),

paragraph 3 (b). (b)) and paragraph 4 (b). (b) deduct the total cleared)

health insurance benefits from insurance premiums, which are obliged to pay,

and the difference they will complete the appropriate account communicated in the fields of its competence

the authorities referred to in paragraph 1 (b). a), paragraph 2. a), paragraph 3

(a). a) and paragraph 4 (c). and also in), if the total of the

cleared of sickness insurance benefits is higher than the premium charged by

to be taken, this difference shall be reimbursed by the insurance premium payers, and within 8 days

Since the Administration established the outline.



(7) if the person in the staff of the ratio referred to in paragraphs 1 to 4 in

calendar year whether or not the employee and in this calendar year was

the overpayment in accordance with § 15a paragraph 1. 2 (a). (b)) return this overpayment, departments and

the authorities referred to in paragraph 1 (b). (b)), paragraph 2. (b)), paragraph 3

(a). (b)) or paragraph 4(a); (b)).



§ 25a



Payment of the insurance premium paid



Where, pursuant to a special provision be effected wage compensation, wage

compensation supplement to the salary or other similar transactions be effected with

the employer also insurance, which is required to pay from these transactions [section

Article 17(1). 1 (b). a)]; This applies mutatis mutandis to the payment of remuneration and wages,

carried out by the employer from the funds of the Trade Union

Organization, ^ 33) if the collective agreement provides otherwise.



§ 25b



The State budget to a separate account referred to in section 2 of the third sentence of

payment of insurance premiums converts an aliquot portion of the corresponding premiums on

pension insurance.



Transitional and final provisions



section 26



(1) Premiums paid under this Act, employees, organizations and

small organisations for the first time pay for the month of January 1993.



(2) evacuation insurance ^ 23) for 1992 and prior years and income

posted by December 1992, including the present provisions shall apply.



(3) Premiums paid for January 1993 in accordance with the provisions in force prior to the

effect of this Act, self-employed, which

It exercised a self-employed person before 1. in January 1993,

considered the premium paid under this Act.



(4) insurance premiums which is self-employed, which

It exercised a self-employed person before 1. in January 1993, required to

to pay under this Act, the month of February to July 1993 lays down the

of the calculation basis that corresponds to 45% of the difference between the

projected income from self-employment, obtained in the

in 1992, and the projected expenditure, incurred on their achievement,

ensuring and maintaining, and employed an average of one calendar

month of the calendar months, which in 1992 was an employee,

sickness and pension insurance scheme or where the sickness and while

pension insurance was not involved, but has pursued a separate

gainful employment. The calculation basis per calendar month may not

be less than half the amount of the minimum wage of workers in the

the ratio of paid monthly wages that apply to the first day

the calendar month in which the premium is applied. If thus established

the calculation basis is less than the assessment basis determined in accordance with section 5 of the

paragraph. 1 (b). (c)), shall be adjusted in accordance with the cited provisions and the due

insurance premiums are payable until 31 December 2006. July 1993.



(5) for self-employed persons that operates the agricultural

production, management of forests and on the surfaces of water, or exercises

artistic or other creative activities, on the basis of the law on works

literary, scientific and artistic (copyright law), ^ 16) or

the activity executes Restorer cultural monuments and artefacts,

proceed by analogy with paragraph 4, except that if


ask is based on determination of the month of February to July

1993 from the period for which such activity before 1. in January 1993, has pursued,

but not from the period of three consecutive calendar years.



(6) in determining premiums, ^ 24) that self-employed person

earner owes for the period before 1. before 1 January 1993, shall be treated in accordance with the laws of the

valid from 1. before 1 January 1993.



(7) a self-employed person who 1. January 1993

premiums paid in accordance with the provisions applicable before 1. in January 1993 i

for the period after 31 December 1999. December 1992, is required to pay for the months of February 1993

and the following month the premiums owed, if under this Act

by 20 May. day of the calendar month following the month when the

that the premiums were paid this way yet.



(8) the provisions of paragraphs 3 to 7 shall apply mutatis mutandis for the premiums for

cooperating persons.



(9) the premium to the pension insurance and contribution to State policy

employment paid citizen working abroad for the duration of such

employment before 1. in January 1993, is charged in the amount set out in this

by law.



section 27 of the



Organization and small organizations that have been in December 1992 levy payers

Payroll under Act No. 156/1989 Coll., on contributions to the State

the budget, as amended, the payroll tax by law

No 157/1989 Coll., on income tax, as amended, or

payroll tax and fees pursuant to Act No. 174/1988 Coll., on agricultural

Dani, as amended, shall not later than 8. January

1993 to pay social security contributions and contribution to the State

employment policy of 27% of the basis for this levy or

This tax, which was decisive for the payment of the deposit on this chip or

This tax for December 1992. Organization and a small organization whose

activity is seasonal in nature and for which the basis for determining the amount of

insurance premiums exceeded the estimated calculation basis according to the rules

This provision, for the month of January 1993 by more than 25%, are obliged to

8 January 1993 to pay premiums at the same percentage, but intended

on the basis of the average of the bases per each

months of the year 1992. The provisions of the preceding sentence shall not affect the obligation to

pay premiums according to § 26 para. 1 January 1993.



§ 27a



(1) the payer who paid pursuant to § 27 social security contributions

and contribution to the State employment policy (hereinafter referred to as "premiums according to the

section 27 "), shall be entitled to a refund of an amount equal to 55% of the paid

the insurance referred to in section 27 (hereinafter referred to as "part of the insurance premiums"), if the insured

According to section 27 of the paid by 31 January. December 1994 and on the return portion of a

insurance in writing requested for the period from 1. January 1995 until 31 December 2000. March

1995, the social security administration, on whose behalf the premiums paid at the time of

submission of this request, or, in the case of a natural person, who at the time

the submission of this request, the insurance is no longer valid as the organization or small

organisations, social security administration, on whose behalf as follows

last paid the premiums. If there is no request for the return portion of insurance premiums

submitted by 31 December. March 1995, entitled to a refund of part of the premium shall be extinguished.



(2) entitlement to return the portion of the premium pass to the immediate

the successor to the payer under section 27, if at the time of

request the legal successor of this Bill-to customer or become after the submission of this

request the payer of insurance under section 27. If the payer of the insurance referred to in

section 27 is a natural person, the right to a refund under the insurance

the heir, if the self-employed; ^ 50) in this

the case of an application for a refund of part of the premium serves social

security, on whose behalf the last this natural person apply

insurance premiums. If the successors of the payer of the insurance referred to in section 27 more

they are entitled to a refund of part of the premium pro rata depending on

the extent to which passed to them the rights and obligations of the payer; It

shall apply mutatis mutandis to the heirs mentioned in the previous sentence.



(3) the request for a refund of part of the premium must be marked

the payer of insurance under section 27 (trade name, identification number

the person, address of the seat or residence and variable symbol allotted

the social security scheme for the payment of the premium referred to in section 27), when the

premiums have been paid in accordance with section 27, which the social security administration

and in what amount, corresponding to the portion of the premium that is to be returned, the number

the account together with the area code of the financial institution on which it is to be part of the

premiums non-cash transferred, or, in the case of a natural person,

whether it should be returned to the postal order, and indicate the tax office

the Office concerned of the applicant, where appropriate, the place of its permanent

the stay, in the case of a natural person. Where a refund of the

the payer of insurance under section 27 shall indicate, in the request, whether a trade name,

the address of the registered office and identification number of the person whose organizational folder

It is, and the designation of the locally competent tax authority of the

the organization. If a refund is applied for, the legal successor to the payer of insurance pursuant to section

27, the request shall also contain the description, specifying that it is a

legal successor, and the application shall be accompanied by documents proving the

legal succession and its scope; This applies to the heir, if the

the payer under section 27 of the natural person. Application for refund of part of the

insurance premiums shall be submitted in duplicate.



(4) If a person who is entitled to a refund of part of the premium on the date 1.

January 1995 due obligation towards the District Social Security Administration

or the Czech social security administration, the part of the insurance premiums,

to be returned in accordance with paragraphs 1 and 2, first to cover this

obligation if the insurance section was not before returning this commitment fully

paid.



(5) the portion of the premium is for the social security administration shall be obliged to

go back to the 30. September 1995; If a portion of insurance premiums does not return by that date,

§ 17 para. 2 the second sentence accordingly. If the application is for a refund of part of the

the insurance does not meet the requirements referred to in paragraph 3, the

the period referred to in the previous sentence by the time from the date of notice to the applicant of the

the shortcomings of the application until the date of their removal.



(6) if the conditions for the return portion of the insurance premium will send the met

appropriate social security administration a copy of the request for

the return portion of premiums with the indication of the amount under insurance, which

Returns, the tax authorities referred to in paragraph 3.



(7) if the portion of the premiums returned on the basis of false or

incomplete data or taken by an unauthorized person, the recipient is part of the

insurance premiums shall be obliged to return the amount received unduly.



(8) for the management of the return of part of the premium shall apply mutatis mutandis the provisions of

proceedings in matters relating to insurance premiums with the tolerances listed in the previous

paragraphs with the fact that the application for refund of part of the premium shall be deemed to

application for refund of overpaid premiums (article 17, paragraph 2, second sentence).



(9) the portion of the premiums the return referred to in the preceding paragraphs is not subject to tax

income.



section 28



The team that according to present regulations ^ 25) contribute on behalf of their members

for partial reimbursement of the cost of their social security, performs

under those provisions, the bill advances to the total of the contributions to the partial

reimbursement of the costs of social security, levied for the year 1992,

at the latest when withdrawing funds on payment of remuneration for the work in

February 1993.



section 28a



Until 31 December 2006. December 1998 are also internal scientific insurance payers

aspiranti, if they are involved in the sickness insurance scheme.



section 29



cancelled



section 30



If the competent authority decides social security after 31 December 2006. December

the finance costs of premiums, or about speeding tickets, the procedure is

According to the existing legislation, if the grounds for their

Save occurred before the effect of this law.



section 31



cancelled



§ 32



Are deleted with the competencies for the Czech Republic:



1. § 56 and 57 of the law No. 54/1956 Coll., on sickness insurance

employees, as amended by law No 110/1990 Coll., Act No. 180/1990 Coll. and

Act No. 308/1991 Coll.



2. section 101 of the Act No. 121/1975 Coll., on social security, as amended by

Act No. 150/1979 Sb.



3. section 11 (a). (b) after the semicolon and) sentence § 145b para. 2 of the Act No 100/1988

Coll., on social security, as amended by Act No. 110/1990 Coll., Act

No 578/1991 Coll. and Czech National Council Act No. 582/1991 Coll.



4. Decree No. 91/1958 Coll., which publishes the measures the Central Council

trade unions on the Organization and implementation of the sickness insurance of employees in

amended by Decree No. 191/1960 Coll., Decree No. 6/1967 Coll., Decree No.

178/1968 Coll., Decree No. 126/1990 Coll., Decree No. 262/1990 Coll. and

the Czech National Council Act No. 582/1991 Coll.



5. section 145a Decree Federal Ministry of labour and Social Affairs, no.

128/1975 Coll., implementing the Social Security Act, as amended by

Decree No. 164/1979 Coll., Decree No 149/1988 Coll. and Decree No.

260/1990 Coll.



§ 33



This Act shall take effect on 1 January 2000. January 1993.



Uhde v.r.



Klaus v.r.



Selected provisions of the novel




Article. VI of Act No. 424/2003 Coll.



Transitional provisions



1. for workers in respect of closed by foreign legal

Regulations (article. IV, point 1, and article. In point 4) social insurance

Security and a contribution to the State employment policy applies for the first time

for the month of January 2004; the assessment base to include revenue

These workers cleared after 31 December 2006. December 2003, even though it is

revenue for the period from 1. January 2004. The first sentence shall apply mutatis mutandis for the

members of the Council for radio and television broadcasting, the financial arbiter and

the representative of the financial arbiter (article. IV, point 2 and article. In section 3).



2. Error in matters of social security and a contribution to

State employment policy, which was against the Czech administration

social security before the effective date of this Act, shall be deemed to

for the debt to the District Social Security Administration.



Article IV of Act No. 422/2003 Coll.



Transitional provisions



1. for the payment of premiums to the pension insurance contributions to the State

employment self-employed persons for the period

1. January 2004 shall apply regulations effective before that date.



2. for the payment of premiums to the pension insurance contributions to the State

employment self-employed persons for the years

2004 and 2005 shall apply regulations effective on 1. January calendar

year for which it is paid.



3. the monthly assessment base for the self-employed

advances on the premiums to the pension insurance and contribution to the State

employment policy in 2004, down to the date when the person

self-employed filed or should give an overview of revenue and

expenses from self-employment for the year 2003, in accordance with the laws of the

effective on the date of 31. December 2003.



4. the monthly assessment base for the self-employed

advances on the premiums to the pension insurance and contribution to the State

employment policy in 2004, 2005 and 2006 shall determine at least in

percentage rate applicable to 1. January of the calendar year (article.

(III) point 17), and the date when it was or should be given an overview of the

income and expenses from self-employment for the previous

the calendar year, until the day when it was or should have been, this report filed

the next calendar year.



Article. XIII of law No. 359/2004 Sb.



TRANSITIONAL PROVISIONS



1. The provisions concerning the incompatibility of the function of the members of the European Parliament

According to § 53 para. 2 (a). (c)), and (d)) of Act No. 62/2003 Coll., on elections to the

The European Parliament and amending certain acts, will for the first time

members of the European Parliament elected in the first elections to the European

Parliament in 2004.



2. The provisions of sections of the second to eleventh will for the first time on the MEP

The European Parliament elected in the first elections to the European

Parliament in 2004.



Article. XXII of the Act No. 189/2006 Sb.



Transitional provisions



1. for the payment of insurance premiums on health insurance of persons separately

gainfully active during the period from 1. in January 2009, shall apply the provisions

effective before that date.



2. sickness insurance premiums owed by self

employed for the period before 1. in January 2009, does not follow from the 1. January 12, 2009

finance charge memo.



3. the employer, which was under the regulations effective on 31 December. December

2008 considered an organization, and that after that date pursuant to law No.

187/2006 Coll., on sickness insurance, yet is paid sickness

insurance shall be deducted the total cleared of sickness insurance benefits from

social security contributions and contributions to the State policy

employment under the regulations effective at the date of 31. December 2008 and on the

the District Social Security Administration account takes away this difference. If

the sum accounted for health insurance benefits is higher than the premiums on

social security and a contribution to the State employment policy,

which the employer is liable to pay this difference district

the social security administration under the regulations effective at the date of 31.

December 2008.



4. Social security contributions and contribution to State policy

employment for December 2008, where applicable, for the previous calendar

month, employers shed under the regulations effective at the date of 31.

December 2008.



5. Maturity of the advance on premiums to the pension insurance and contribution to the

State employment policy in December 2008, that the person

self-employed did not pay until 31 December 2006. December 2008, shall be governed by the provisions

effective on 1 January 1998. January 1, 2008.



6. In 2009, with the employer as referred to in point (3) in determining the

of the social security contributions and contributions to the State

employment policy and the payment of arrears of premiums and

contribution in instalments shall proceed pursuant to section 20 (2). 4 (b). (a)) 7

Act No. 586/1992 Coll., on social security and the contribution of the

the State employment policy, in the version in force before the date of application

the effectiveness of this Act.



7. the amount of the payment for social security and a contribution to

State employment policy for the period from 1. January 2007, shall be governed by

regulations effective before that date.



Article. XXXVII. Act No. 261/2007 Coll.



Transitional provisions



1. the maximum assessment basis determined in accordance with section 15a of the Act No. 589/1992

Coll., on social security and a contribution to State policy

employment, in the version in force from the date of entry into force of this Act,

shall apply for the first time for the period beginning 1. January 2008.



2. information concerning in particular the Foundation staff provides a self

employed to review under section 15 para. 1 of Act No. 589/1992 Coll.,

on social security and a contribution to State policy

employment, in the version in force from the date of entry into force of this Act,

for the first time in this report for the year 2008.



Article. (IV) Act No. 305/2008 Sb.



Transitional provisions



1. The assessment base for insurance to pension insurance and contribution to the

national employment policy and the monthly assessment base for backup on the

the premium to the pension insurance and contribution to State policy

employment for self-employed persons for the period prior to the

the year 2009 shall determine according to the law effective from 1. January

2009.



2. for the determination of the amount of the advances to insurance to pension insurance and

contribution to the State employment policy in 2009 up to

the calendar month preceding the calendar month in which the person

self-employed filed or should give an overview of revenue and

expenses from self-employment for the year 2008 shall apply

legislation effective from 1. January 2009; the maturity of these reserves is

governed by the regulations effective on 1 January 1998. January 1, 2009. The provisions of the first sentence

does not apply to self-employed person, which initiated or

brought back into the performance of self-employment after 31 December 2006. December

2008.



3. An overview of income and expenses from self-employment pursuant to

§ 15 para. 1 of Act No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

amended, for the year 2008 in accordance with the legislation of the

active 1. in January 2009.



4.



cancelled



5. A self-employed person who is obliged to submit in 2009

an overview of income and expenses from self-employment pursuant to §

15 paragraph 1. 1 of Act No. 589/1992 Coll., on social security

and contribution to the State employment policy, as amended

regulations, for the previous calendar year and hasn't this overview,

It can backup to insurance to pension insurance and contribution to the State

employment policy to pay in the future only in accordance with the legislation of the

active 1. in January 2009, but only to the 30. June 2009; the amount of the

down payment cannot be changed.



6. sickness insurance premium rates for the period from 1. January

2009 shall be determined according to the law effective before that date.



Article. VII of Act No. 2/2009 Sb.



Transitional provision



The rates of social security and a contribution to State policy

employment for the period from 1. January 2009 shall be determined according to the legal

regulations effective before that date.



Article. (II) Act No. 221/2009 Sb.



Special discount on the insurance



1. In the calendar month in which this law came into effect, it has the

employers of special discount on social security and

contribution to the State employment policy (hereinafter referred to as "premiums").

Special discount on the insurance shall be determined as the sum of the aggregate discounts for

premiums for each calendar month of 2009 before the date

the effectiveness of this law; These discounts on premiums for these months are

determined in accordance with section 21a of the law No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

effective from the date of entry into force of this Act, (hereinafter referred to as "the law of

insurance "). In the determination of these discounts are taken into account only those

employees whose job takes on the last day of the calendar


the month in which this law came into effect.



2. Extraordinary premiums shall be deducted by the employer from the amount

premiums per calendar month in which this Act came into

efficiency, after deduction of the discounts on premiums due under section 21a

the law on insurance and priority over other readings of the amount

the outlet of the premium. If the amount of special discounts on premiums higher

than premiums for that calendar month, or than the difference between the

premiums for this calendar month and discounts on premiums payable

pursuant to section 21a of the law on insurance, the employer asks the appropriate District

the social security administration for reimbursement of the difference; the provisions of § 9 para. 7

law of insurance shall apply mutatis mutandis to the case of the deduction of special discounts on

the insurance. Application for reimbursement of the difference shall be submitted on the prescribed

of the form. If it is not right to the extraordinary discount applied to the date

the due date for the calendar month of the insurance referred to in the first sentence,

ceases to exist. If the amount of premiums per calendar month

deducted special discount in a higher amount than should have been deducted, or

If the District Social Security Administration asked for the reimbursement of the difference

According to § 9 para. 7 of the law on insurance and the management of the difference

paid, but the employer belonged to a lower amount of this remuneration in the or

nenáležela at all, the amount by which the premiums were as follows

shortened, a debt on the insurance.



Article. (III) Act No. 221/2009 Sb.



Transitional provision



Discount on the insurance pursuant to section 21a of the law on insurance belongs to the first

the calendar month in which this law came into effect.



Article. X Act No. 362/2009 Sb.



Transitional provisions



1. Social security contributions and contribution to State policy

employment per calendar month before the year 2011 pay

employers pursuant to Act No. 586/1992 Coll., in the version in force until 31 December 2006.

December 2010.



2. Discount for insurance pursuant to section 21a of the law No. 589/1992 Coll., as amended by

effective until the date of entry into force of this law, shall last for

December 2009.



Article. (IV) Act No. 347/2010 Sb.



cancelled



Article. (IV) Law No 364/2011 Sb.



Transitional provision



The maximum assessment basis for employees and self-employed persons

active for the year 2011 shall be established pursuant to Act No. 586/1992 Coll., as amended by

effective until the date of entry into force of this Act.



Article. In Act No. 470/2011 Sb.



Transitional provisions



1. Social security contributions and contribution to State policy

employment is for a period prior to 1. January 2012 determined according to law No.

589/1992 Coll., in the version in force until the date of entry into force of this Act,

unless otherwise further.



2. in the case of self-employed persons referred to in § 9 para. 3 (b). (d))

Act No. 155/1995 Coll., for establishing the assessment base to the base

taxes (part-of the tax base) from self-employment

included also the rewards for the use of the same works were achieved after the date of acquisition

the effectiveness of this law, in the case of a second or subsequent license agreement to

the works, done or made before 1 January 2003. January 2009 if he or she

the license contract has been concluded before 1 January 2002. in January 2009. 3. the provisions of section 5b of the paragraph.

1-sentence last paragraph and section 5b. 3 of Act No. 589/1992 Coll., as amended effective

from the date of entry into force of this Act, shall apply to the determination of the

the assessment base for insurance to pension insurance and contribution to the

State employment policy already for the year 2011.



Article. (VI) Law No 401/Sb.



Transitional provision



Pension insurance premiums for the period from 1. January 2013

determined in accordance with Act No. 593/1992 Coll., in the version in force before the date of

entry into force of this Act.



Article. The statutory measure no XXXV 344/Sb.



Transitional provisions



1. the premiums on health insurance for the self-employed

for December 2013 shall determine and pay according to Act No. 586/1992 Coll., on the

social security and a contribution to State policy

employment, in the version in force before the date of entry into force of this

legal measures in the Senate.



2. For determining the calculation basis, where appropriate, the incremental calculation

basis, of main self-employment self

employed for the premium to the pension insurance and contribution to the

State employment policy for the year 2013, which was at least part

This year an employee health insurance, will also apply the provisions of §

paragraph 5b. 3 of Act No. 589/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



3. the employer is obliged to confirm, according to § 15a paragraph 1. 3 of Act No.

589/1992 Coll. for the calendar year 2013, include also the sum of the bases

for the period prior to the calendar month in which the employee became

a participant in the pension plan, and for the period from the calendar month, in

which became a participant in the pension plan.



Article. (XII) Law No 267/2014 Sb.



Transitional provisions



1. Social security contributions and contribution to State policy

employment is for a period prior to 1. January 2015 determined according to law No.

589/1992 Coll., in the version in force before the date of entry into force of this

the law.



2. The failure or breach of the obligations imposed on the employer

Act No. 589/1992 Coll., in the version in force before the date of entry into force of

of this Act, shall be treated in accordance with Act No. 593/1992 Coll., as amended by

effective before the date of entry into force of this Act.



3. In cases concerning non-compliance with or violation of the obligations referred to in point 2

initiated before the date of entry into force of this Act, and finally

the unfinished before that date shall be completed in accordance with Act No. 593/1992 Coll., on

the version in force before the date of entry into force of this Act.



1) section 4 of the law.



1 d) § 40a of the Act No. 117/1995 Coll., on State social assistance, as amended by

Law No 168/2005 Sb.



1E) Act No. 155/1995 Coll., on pension insurance, as amended

regulations.



Law No. 187/2006 Coll., on sickness insurance, as amended

regulations.



2) Act No 155/1995 Coll., on pension insurance.



3) Eg. § 6 para. 7, 8, para. 9 (a). (f)) and paragraph 2. 11 of law No.

586/1992 Coll., as amended by Act No. 323/1993 Coll. and Act No. 266/1994 Coll.



3) paragraph 6 of Act No. 586/1992 Coll., on income taxes, as amended

regulations.



4) for example, the labour code, Act No. 237/1995 Coll., on salary and other

formalities associated with the exercise of the functions of the representatives of State power and

some State authorities and judges and members of the European Parliament, in

as amended, Act No. 218/2002 Coll., on the service of the State

employees in the administrative offices and the remuneration of these staff, and

other staff in administrative offices (business law), as amended by

amended, Act No. 312/2002 Coll., on officials of territorial

bodies and amending certain laws, as amended

regulations.



4A) Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by

amended.



Act No. 129/2000 Coll., on regions (regional establishment), as amended

transcriptions.



Act No. 133/2000 Coll., on the capital city of Prague, as subsequently amended

regulations.



5) Act No. 62/1983, Coll., about the loyalty of the addition of miners, as amended by law

No 189/2006 Sb.



6) Act No. 527/1990 Coll., on inventions and rationalization proposals, in

as amended.



10 c) § 3 (b). o) Act No. 187/2006 Sb.



16) Act No. 35/1965 Coll., on literary, scientific and artistic

(the Copyright Act), as amended by law No. 89/1990 Coll. and Act No. 468/1991

SB.



17) § 93 para. 2 Act No. 187/2006 Sb.



18), paragraph 7, point (a). (c)), and (d)) of the Act of the Czech National Council No. 582/1991 Coll., on

the text of the Czech National Council Act No. 586/1992 Coll.



19) § 7 (b). (b)) of the Act of the Czech National Council No. 582/1991 Coll., as amended by

the Czech National Council Act No. 586/1992 Coll.



19a) section 7A(1). 5 of the Act No. 586/1992 Coll., on income taxes, as amended by

Act No. 492/2000 Sb.



19b) § 17 para. 2 and 4 of Act No 155/1995 Coll., as amended

regulations.



19 d) section 7A(1). 4 Act No. 586/1992 Coll., as amended by Act No. 492/2000

SB.



20) section 104b paragraph. 2 (a). and the Czech National Council) of Act No. 582/1991 Coll.,

as amended by the Act of the Czech National Council No. 586/1992 Coll.



21) section 104b paragraph. 1 of the law of the Czech National Council No. 582/1991 Coll., as amended by

the Czech National Council Act No. 586/1992 Coll.



22) section 104b paragraph. 2 (a). (b)) of the Act of the Czech National Council No. 582/1991 Coll.,

as amended by the Act of the Czech National Council No. 586/1992 Coll.



22A) section 101 of the Act No. 500/2004 Coll.



22B) for example, Act No. 503/2009 Coll., on the State Land Office and the Office of the

amending certain related laws.



23) section 57 of the Act No. 54/1956 Coll., as amended by Act No. 110/1990 Coll., Act

No 180/1990 Coll. and Act No. 308/1991 Coll.



24) § 145b of the Act No. 100/1988 Coll. on social security, as amended by

Act No. 110/1991 Coll. and Czech National Council Act No. 582/1991 Coll.



25) § 101 of the law No. 121/1975 Coll., on social security, as amended by

Act No. 150/1979 Sb.



26) § 2 (2). 3 (b). I) Law No 284/2009 Coll. on payment systems.




33) § 2 (2). 3 and § 8 of the Decree of the Central Council of trade unions and the Federal

the Ministry of finance regulation No 172/1973 Coll., on the release of

of employment for the performance of functions in the revolutionary trade union movement.



44) § 7 (b). b), c), (d)), and (f)) of Act No. 582/1991 Coll., as amended by

Act No. 241/1994 Coll.



45) Law No 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



50) § 2 (2). 3 and 4 of Act No. 100/1988 Coll. on social security, in

as amended.



52) section 9 of Act No 155/1995 Coll.



53) paragraph 6 of Act No. 155/1995 Coll.



54) § 7 para. 1 and 2 and § 24 para. 1 and 2 of Act No. 586/1992 Coll., on

as amended.



54) § 7 para. 6 and § 36 odst. 2 (a). t) Act No. 586/1992 Coll., on

as amended.



55) paragraph 6 of Act No. 586/1992 Coll., as amended.



55) sections 24 and 25 of Act No. 121/2000 Coll. on copyright, rights

related to copyright and on the amendment of certain laws (copyright

Act), as amended.



56) § 10 para. 1 (b). and) Act No. 586/1992 Coll.



56A) § 7a of Act No. 586/1992 Coll., on income taxes, as amended by Act No.

492/2000 Sb.



57) § 23 para. 2 of the Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll.



Act No. 563/1991 Coll., on accounting, as amended by Act No. 116/1994 Coll.



for example, § 58) 7 (2). 4 and 5 and § 23 paragraph 1. 1 of Act No. 586/1992 Coll., on

as amended.



58A) § 6 para. 1 (b). (c)) and paragraph 2. 5 of law No. 187/2006 Sb.



58B), article 7 of Act No. 187/2006 Sb.



58B) § 192 paragraph 2. 2 the first sentence of the labour code.



59) § 3 and § 107 para. 2 Act No 155/1995 Coll.



59A) section 67 of Act No. 435/2004 Coll., on employment.



62) § 40 paragraph 2. 7 of Act No. 337/1992 Coll., as amended

regulations.



64) for example. Act No. 328/1991 Coll., as amended, the law

No. 549/1991 Coll. on court fees, as amended

legislation, Act No. 21/1992 Coll., on banks, as amended

regulations.



66) § 192 paragraph 2. 2 the first sentence of the labour code.



74) Act No. 237/1995 Coll., as amended.