of 14 July 1999. March 2006
about life and the subsistence minimum
Change: 261/2007 Coll.
Change: 261/2007 Coll. (part), 129/2008 Sb.
Change: 306/2008 Sb.
Change: 85/2010 Sb.
Change: 73/2011 Sb.
Change: 329/2007 Coll., 366/2006, 409/2011 Sb.
Change: 399/2012 Coll. 401/Sb.
Change: 458/2007 Coll., 105/2013 Coll. 303/2013 Coll. 344/Sb.
Change: 252/2014 Coll. (part)
Change: 218/2007 Coll., 252/2014 Sb.
Change: 332/2014 Sb.
Parliament has passed the following Act of the United States:
The subject of the edit
(1) this Act provides the minimum as the minimum threshold
cash income (hereinafter referred to as "income") of natural persons (hereinafter referred to as "the person")
to cover maintenance and other basic personal needs and existential
a minimum income of persons as a minimum threshold, which is deemed to
necessary to cover maintenance and other basic personal needs on
the level of survival.
(2) this Act also governs the assessment of whether income people
reach the amounts of income or subsistence.
(3) the minimum subsistence figure nor the minimum subsistence rate does not include the necessary costs
on housing; the provision of assistance to ensure the reimbursement of the necessary costs of
Housing provides for the specific legislation ^ 1)
Living wage individuals
The amount of the subsistence level of an individual month 3 410 Kč. For
an individual for the purposes of this Act, a person who is not a
considered together with the other persons referred to in paragraph 4.
The minimum jointly assessed persons
(1) where a person is assessed for the purposes of this Act, together with other
persons (§ 4), minimum subsistence income are scaled according to the order
persons. The order of the persons assessed shall be set so that the first assessed
people who are dependent children, and then the person you are
dependent children. Within each of these groups of persons assessed
with the order determined by the age, from oldest to youngest person. The age of the
person applicable to the determination of the amounts of the minimum age, which
person reaches in a calendar month, for which the minimum
(2) the amount of the subsistence level of the person who is assessed as the first in the
the order makes a month 3 140 CZK.
(3) the amount of the subsistence level of the person who is assessed as the second or
next in the order month
and $ 2 830 persons) from the age of 15, who is not a dependent child,
(b) 2 450 Czk for) dependent child between 15 and 26 years of age,
(c)) of the 2 140 dependent child from 6 to 15 years of age,
(d) Eur 1 740 u) dependent child up to 6 years of age.
(4) the subsistence of persons for the purposes of this Act, shall be considered
together, the sum of the amounts of the minimum of all of these
(5) the Nezaopatřenost of the child for the purposes of this Act, shall be assessed in accordance with
the Act on State social support. ^ 2)
(1) for the purposes of this Act, unless the context otherwise requires,
and parents and minors) dependent children,
(b)) spouses or partners under a special legal regulation ^ 2a); for
partner for the purposes of this Act, be deemed to include the partner with whom
citizen of a Member State of the European Union has entered into a registered partnership, on the
the basis of the legislation of another Member State of the European Union
These laws govern the mutual obligation between
c) parents and
1. minor children that are not dependent
2. adult children if those children with parents taking the apartment and are not
considered together with the other persons referred to in subparagraph (b)), or (d)),
(d)) of another person, which together are taking the apartment, with the exception of persons who
prove that they do not live together permanently, and together the cost of its free
necessary ^ 3)
(2) a dwelling for the purposes of this Act, a set of rooms or
a separate living room that its construction and technical arrangement
and equipment comply with the requirements for permanent housing and are available for this purpose
use determined by the building Act or are approved as a flat.
(3) If a minor dependent child was entrusted to the care of one of the
the parents on the basis of the decision of the competent authority, to assess jointly
with the other parent, unless otherwise provided by this Act. In the case of entrusting
a child in common, or alternate care parents the child shall examine together
with the parent, which is to be considered under the corresponding declaration
parents. Parents may change this statement soon after
the calendar month. Together with dependent child shall be assessed for
the purpose of this Act is always the parent who declares for the purposes of the Special
^ 4) legislation that permanently living together and sharing costs together
on your needs ^ 3).
(4) parents shall be deemed for the purposes of this Act whether or not the person was
a minor dependent child entrusted to substitute parental care on
the basis of the decision of the competent authority; in this case, the child is not present
read together with their parent. For the decision of the competent authority of the
child custody replacing parental care, for the purposes of this
the law considers the decision of the Court of
and) the custody of any other person ^ 5),
(b) the adoption of a child) ^ 6)
(c) the delivery of the child to the care of) the prospective adoptive parent ^ 7),
(d) the delivery of the child to the adoptive parents) care before adoption ^ 8),
(e) appointment of a guardian of natural persons) of the child ^ 9),
f) entrusting the child in foster care and to foster care for a transitional
time ^ 10),
g) conferral of a child in foster care, those interested in předpěstounské
care ^ 11),
(h) the interim measure) child care.
(5) a dependent child shall not be examined together with the parents, if it is on
the basis of the decision of the competent authority in its direct provision of the Institute
(device) for the care of children or young people. For full direct provision is
considers that the provision in the Constitution (device) for the care of children or youth,
provides this Institute (device) children meals, accommodation and
(6) if the person taking the apartment, which can be jointly assessed in the
under two or more headings, the persons assessed together, takes precedence
a common assessment of the parents and dependent children; in other cases, the
the track is jointly assessed persons determined by their corresponding
statement. Lone parent together, taking an apartment with their parents is
However, assessed with the child with parents.
(7) the persons referred to in paragraph 1 under consideration are (i) the person to whom
temporarily, for reasons of continuous preparation for future occupations,
health or work, as well as because of the fixed performance
voluntary service, staying outside of the apartment, which they use to live.
(8) a person who is in custody, in the performance of the protective measures
the security of the detention or imprisonment,
not considered a person being examined together, starting with the first day of the
of the calendar month following the calendar month in which this
said event occurred, provided that the said fact to this day
still persists; This does not apply in the case of a joint assessment of the mothers with children,
that they have in their personal care at the time of detention or prison sentence
(1) the amount of the subsistence minimum is 2 200 Czk per month person.
(2) the minimum subsistence rate cannot be used for dependent child,
the beneficiaries of the retirement pension, persons disabled in the third degree and
persons aged 68 years.
(1) For the assessment of whether a person's income reaches the amount of
the minimum or the subsistence minimum, the sum is compared to its
pensionable service with the subsistence minimum income or subsistence
minimum. However, if a person examined under this act together,
compared with the total of the eligible income all together assessed
people with the sum of the amounts of the minimum subsistence persons assessed.
(2) unless otherwise provided by special laws, revenue is collected
the persons assessed paid in a calendar month that precedes the
the calendar month in which to assess if the income people achieve
the amounts of income or subsistence.
(1) for the eligible income for the purposes of this Act shall be deemed to
and income from employment) referred to in the Act on income taxes ^ 12)
(b) income from the separate activities) referred to in the law on taxes
revenue ^ 14)
c) revenue from capital referred to in the law on taxes
^ 15) income, except where the performance of the statutory insurance,
(d) the revenue from the lease by) of the law on income tax, ^ 16),
e) other revenue referred to in the Act on income taxes, which
to improve the asset ^ 17),
after deducting the expenses incurred for their attainment, safeguarding and
keep, after deduction of income tax and pension savings,
social security and public health
insurance if the insured has not been included in these expenses; revenue from the
the business, however, with the person who is the taxpayer income tax
provided for lump sum payments under the Act on income taxes ^ 18),
the estimated revenue and expenditure incurred on their achievement,
securing and maintaining the projected expenditure, on the basis of
fixed tax on lump sum payments.
(2) the eligible income for the purposes of this Act, shall be considered as further
and sickness insurance) benefits (care) and pension insurance and benefits
accident insurance, with the exception of anguished, contribution for making it
social application, reimbursement of the costs associated with treatment and compensation
the costs associated with a funeral,
b) unemployment benefits and retraining support ^ 20),
c) indemnity for the survival of a certain age,
d) alimony and maintenance divorced spouse and unmarried
his mother, with the exception of those referred to the receipts that have been paid out of income
the person who for the purposes of determining the eligible income considered
the assessed person together with a person who has adopted such income,
e) benefits of State social support benefits and foster care ^ 31), with
excluding the housing allowance and lump benefits
(f)) ^ 1 living allowance),
g) wage claims paid to the Employment Office of the Czech Republic-Czech
a branch or Office for the city of Prague under the law on
the protection of workers when the employer's insolvency and amending
Some laws ^ 20),
h) revenues that are subject to tax on the income of natural persons and are from
This tax exempt ^ 21), unless the revenue referred to in (a)) to
g) or in paragraph 5, with the exception of
1. income from employment is exempt from personal income tax
people ^ 22), in addition to the revenue referred to in points (i), (j))) k) and (l)),
2. received compensation, compensation for non-material, indemnity
the property, úmrtného and contribution to the funeral in accordance with special laws,
the regulations, in respect of liability insurance and financial
funds to eliminate the consequences of natural disaster,
3. cash assistance to victims of crime,
4. the social assistance provided by the employer,
5. support and contributions from the Foundation and resources of the Association,
6. the revenues accruing from the balance due on housing and emergency assistance
According to the law on assistance in material need ^ 22a),
7. income due to the close care or another person who has
entitlement to care allowance under the Act on social services ^ 22b),
If this care exercised by a natural person belonging to the circuit together
the persons assessed pursuant to section 4,
9. income in the form of efficiently, economically and demonstrably
incurred expenses associated with the donation and collection of blood and its
folders, tissues, cells or organs, if this remedy is provided under
10. refunds (contributions) subsistence expenses granted by the institutions of the European
Union employees (national experts) seconded to the action of the institutions
The European Union,
11. income in the form of a tax bonus,
and after deduction of the costs incurred to achieve them,
ensure and maintain that for this purpose by the mutatis mutandis
such expenditure for the determination of the tax base under the Tax Act
revenue ^ 23),
I) extra charge or surcharge for service abroad provided by the
According to the specific legislation of the soldiers and members of the
security forces ^ 24) posted within the unit multinational forces
or international security forces outside the territory of the Czech Republic
time abroad, and after deduction of expenses incurred
to achieve it, ensure and maintain that for this purpose by the
as such expenses for the determination of the tax base under the law on
income taxes ^ 23),
j) income in the form of wages, salary or remuneration or
the reduced salary or reduced for the period of temporary work
incapacity or quarantine under special legislation, and ^ 24a)
after deduction of the costs incurred to achieve it, reinsurance and
retention, which for this purpose shall establish, by analogy, as such expenditures for
the determination of the tax base under the Act on income taxes ^ 23),
revenue for work) and students from the on-the-job training and practical
l) income from dependent activities carried out in the territory of the Czech Republic,
accruing to the taxpayers of income tax of physical persons, who are tax
non-residents from employers headquartered or domiciled abroad,
under the Act on income taxes,
m) other recurring or regular income.
(3) the income is income from abroad shall be considered as similar income
referred to in paragraphs 1 and 2 in the amount in which they are paid, where appropriate,
After the deduction of costs, taxes, insurance premiums, and of the contribution referred to in paragraphs
1 and 2.
(4) if the income referred to in paragraphs 1 and 2 is paid in foreign currency,
translated into Czech currency according to the exchange rate announced by the Czech
National Bank applicable on the first day of the period for which is determined
income, unless stipulated otherwise. For the conversion of currencies for which the United
the National Bank issues regarding the appropriate rate, the rate of this currency
typically used by banks in the Czech Republic on the first day of the period for
that is determined by income. If the income is paid in foreign currency, subject to
income tax under the Act on income taxes, translated into Czech
the currency in a manner applicable to income tax purposes, and, in cases where it is
period for which the income checks per calendar year.
(5) for the receipt does not constitute a care allowance ^ 25), part of the contribution to the
cover the child's needs belonging due to dependence on help
natural person in stage I to IV ^ 26), mobility allowance ^ 27),
contribution to special aid ^ 27), income from the sale of immovable property and from
severance pay for an apartment that was used to cover the costs of meeting the
residential needs and the specific contribution to income pursuant to specific legal
^ 28) legislation. For receiving further does not consider the income arising from the title
fair compensation granted to the European Court of human
the rights of which the Czech Republic is obliged to pay, or
settlement of the matter before the European Court of human rights on the basis of
settlement or a unilateral declaration by the Government of the United
Republic undertook to reimburse ^ 28a). For receiving further also does not consider the
income by way of compensation accorded to the international criminal
the Court, the International Criminal Tribunal, or the like
international judicial body that meet at least one of the conditions
referred to in § 145 paragraph. 1 of the law on international judicial cooperation in
The way of offsetting income from independent activity
(1) the pensionable income per calendar month, with the person who has
or should the revenue referred to in § 7 para. 1 (b). (b)), the
and the corresponding quotients) the amount of such income for the period
referred to in the tax return for the previous tax period including
calendar month, in which at least part of the month exercised
the activity from which the person was the revenue referred to in § 7 para. 1 (b). (c)),
(b) the amount equal to one twelfth of the) the income of the taxpayer, the income tax
natural persons, provided for lump sum payments under the Tax Act
^ 18) income,
If it is not stipulated otherwise.
(2) the pensionable income of the person referred to in paragraph 1 shall be regarded as being
at least the amount in the amount of 50% of the monthly average wage in the national
economy for the previous calendar year with the fact that this amount is
rounded up to full hundred crowns down and announces it to the Ministry of labour and
Social Affairs, based on data from the Czech Statistical Office communication
published in collection of laws. This amount is considered to be the minimum
income of a person referred to in paragraph 1 from 1. July, year in which the
There was an announcement of the average wage in the national economy for the previous
calendar year to 30. June of the following calendar year. The amount of the
referred to in the first sentence shall not apply if the person exercising the
gainful activity that is deemed under the law on pension
insurance for self-employed ^ 29), or a person
whose activity is not considered under the Act on pension insurance for
activities of self-employed persons because this activity
does not consistently ^ 30).
(3) for the self-employed, which does not have income from a separate
gainful employment, but did not interrupt the performance of this business or this
the activity has not been suspended, shall be responsible for receiving considers the amount referred to in
paragraph 2; This does not apply if the person engaged in an activity which is
under the law on pension insurance for a separate
gainful activity ^ 29), or a person whose activity is not considered by the
Act on pension insurance for self-employed persons
active, therefore, that this activity does not consistently ^ 30).
(4) a person who has or had the revenue referred to in § 7 para. 1 (b). (b)), and
for the previous tax year did not return to income tax and which
It is not a taxpayer income tax provided for a lump sum, based on the
These receipts for the tax year preceding such period. In
If the person in the preceding tax year
business or other gainful activity yet
It did not, it is at least half of the amount referred to in paragraph
2. for persons not covered by the lowest pensionable income under
paragraph 2 is based on half the amount referred to in paragraph 2 to the
end of the calendar month in which the tax return, or shall itself
Specifies the amount of the income, if it is not required to file a tax return.
The increase in the amounts of the subsistence minimum and
(1) the subsistence minimum set out in § 2 and § 3 (1). 2 and 3, and the amount
the subsistence minimum set out in § 5 para. 1, the Government may increase
Regulation in a regular term from 1. January, based on the actual
the growth of the cost of maintenance and other basic personal needs
expressed growth of the consumer price index for the respective
households (hereinafter referred to as "the consumer price index") in
provided for the relevant period, provided that the relevant index
consumer prices will rise from the beginning of the relevant period at least 5
(2) the Government may by regulation the minimum subsistence income provided for in § 2 and § 3
paragraph. 2 and 3, and the amount of the subsistence minimum set out in § 5 para. 1
increase also in an extraordinary time.
(3) the vesting period referred to in paragraph 1 shall be determined by the first month
This period is the calendar month following the last month of the
preceding the vesting period when the last increase in the amounts of the
the minimum and the subsistence minimum and the last month of the vesting period for the
the increase in the amounts of the subsistence minimum and the subsistence minimum in the regular
the deadline is September of the calendar year preceding the calendar year,
in which increasing amounts of minimum and subsistence
minima; in the case where there was an increase of the subsistence minimum and
lows in an extraordinary time, is the first month of this period calendar
the month following the last month of the applied extraordinary increase.
(4) the growth of the relevant consumer price index is determined from the information
The Czech Statistical Office.
For the purposes of the first increase in the amounts of the subsistence minimum and the subsistence minimum
under this Act, the first month of the vesting period is October 2006.
Shall be repealed:
1. Act No. 463/1991 Coll., on the minimum.
2. Government Regulation No. 249/1994 Coll., which increases the amount of
the minimum dose, and foster care.
3. Government Regulation No. 283/1995 Coll., which increases the amount of
4. Government Regulation No. 221/1996 Coll., which increases the amount of
5. Government Regulation No. 123/1997 Coll., which increases the amount of
6. Government Regulation No. 42/1998 Coll., which increases the amount of
7. Decree-Law No 56/2000 Coll., which increases the amount of
8. Government Regulation No. 333/2001 Coll., which increases the amount of
9. Government Regulation No. 656/2004 Coll., which increases the amount of
10. Government Regulation No. 505/2005 Coll., on the increase of the amounts of the subsistence minimum.
The effectiveness of the
This Act shall take effect on 1 January 2000. January 1, 2007.
Fort Worth Star Telegram in r.
Paroubek in r.
1) Law No 111/2006 Coll. on assistance in material need.
Act No. 117/1995 Coll., on State social assistance, as amended
2) § 11 to 16 of Act No. 117/1995 Coll., as amended.
2A) Act No. 115/2006 Coll., on registered partnership and amending
some related laws, as amended.
3) section 115 of the civil code.
4) for example, § 35 c of Act No. 586/1992 Coll., on income taxes
5) of section 953 of the civil code.
6) § 796 of the civil code.
7) § 824 of the civil code.
8) § 826 BGB.
9) § 928 of the civil code.
10 § 958 of the Civil Code).
11) section 963 of the civil code.
12) § 6 para. 1 of Act No. 586/1992 Coll., as amended.
13) § 6 para. 10 of Act No. 586/1992 Coll., as amended.
14) § 7 para. 1 and 2 of Act No. 586/1992 Coll., as amended
§ 8 paragraph 15). 1 (b). a) to (e)), and (b). g) and (h)) Act No. 586/1992 Coll.
as amended, unless the performance of the legal
§ 9 para 16). 1 and 7 of Act No. 586/1992 Coll., as amended
regulations. § 10 para. 1 of Act No. 586/1992 Coll., as amended
17) section 10 (1). 1 and § 10 (1). 9 (a). a) of Act No. 586/1992 Coll., on
18) § 7a of Act No. 586/1992 Coll., as amended.
19) Act No. 435/2004 Coll., on employment, as amended
20) Act No. 118/2000 Coll., on the protection of employees in the payment
the inability of the employer and on amendments to certain laws, as amended by
21) § 4 paragraph 2. 1 and § 6 para. 9 of Act No. 586/1992 Coll., as amended by
22) § 6 para. 9 of Act No. 586/1992 Coll., as amended.
22A) § 33 et seq.. and section 36 et seq. Act No. 111/2006 Coll., as amended by
Act No. 261/2007 Coll.
22B), article 7 of Act No. 108/2006 Coll., on social services.
23) section 5 of the Act No. 586/1992 Coll., as amended.
24) for example, § 11 (1) 3 of Act No. 143/1992 Coll., on salary and remuneration for
stand-by duty in budgetary and certain other organizations and
bodies, as amended, section 119 of the Act No. 361/2003 Coll.
the staff members of security forces, as amended
for example, section 24A) 192-194 of the labour code, § 34 paragraph 1. 4 of law No.
237/1995 Coll., on salary and other terms associated with the performance of
the functions of the representatives of State power and some State authorities and judges and
members of the European Parliament, as amended, section 73
paragraph. 4 Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by
amended, § 48 para. 3 of Act No. 129/2000 Coll., on regions
(regional establishment), as amended, § 53 para. 4 of law No.
131/2000 Coll., on the capital city of Prague, as subsequently amended.
25) section 11 of Act No. 108/2006 Coll., on social services.
26) section 47f para. 3 and 4 of Act No. 359/1999 Coll.
27) Law No 329/2007 Coll. on the provision of benefits for disabled
disabilities and amending related laws.
28) part of the first head of the second Act No. 357/2005 Coll., on the evaluation of the participants
the national struggle for the liberation of Czechoslovakia and the formation and some
survivors after them, for a special contribution to the income of any person,
a one off cash amount to some participants in the national struggle for
exemption from 1939 to 1945 and on amendment to certain laws.
Article 28A). 37 para. 1 and article. 39 and 41 of the Convention on the protection of human rights and
fundamental freedoms, published under no. 209/1992 Coll., as amended by the Protocol
No. 11 to the Convention for the protection of human rights and fundamental freedoms, which
change control mechanism in it established, published under no. 243/1998
29) § 9 para. 6 Act No 155/1995 Coll., on pension insurance, in
30) § 9 para. 3 (b). (d)), and (f)) of Act No. 155/1995 Coll., as amended by
31) section 47e et seq.. Act No. 359/1999 Coll.