118/2000 Sb.
LAW
of 6 May 1999. April 2000
on the protection of employees in the insolvency of the employer and the
amendments to certain laws
Change: 436/2004 Sb.
Change: 73/2006 Sb.
Modified: 296/2007 Sb.
Change: 217/2009 Sb.
Change: 73/2011 Sb.
Change: 365/2010 Coll., 367/2011 Sb.
Change: 399/2009 Sb.
Change: 267/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
PROTECTION OF EMPLOYEES IN THE EMPLOYER'S INSOLVENCY
§ 1
This law incorporates the relevant provisions of the European Communities ' ^ 1 ') and
governs the protection of employees in the employer's insolvency.
§ 1a
The employee has to the extent and under the conditions laid down in this law, the right to
for the satisfaction of claims of unpaid wages due him for his
employer, ^ 1a) that is insolvent.
§ 2
(1) the Act does not apply to the employees of the employer, which is
and a legal person established under the law), provided that the State took over the
its debts or guarantee
(b) the territorial Government). ^ 2)
(2) the law shall further not apply to employees who have been posted to the
the performance of the work to the United States if their employer that is
a legal person, has its registered office or an employer who is a natural
a person's place of business outside the territory of a Member State
Of the European Union.
(3) the Act shall not apply to an employee who was in the Governing
the period of an employee of an employer who is insolvent, and
at the same time in this period was his statutory body or
a member of his statutory authority and had at least for this employer
half the stake.
(4) if the employer referred to in paragraph 1 (b). and)
wage claim before the State will assume the debt of the employer, or
guarantee for them, his claim does not arise even where the State acts in
relation to legal person performs.
(5) the Act does not apply to employees of the agencies work, which is
mediated by employment pursuant to § 14 para. 1 (b). (b)) and section 66 of the Act on
employment and who were satisfied from the insurance agency work
stipulated under section 58a of the law on employment.
§ 3
For the purposes of this Act,
and the employee) means a natural person with whom the employer negotiates a
the employment relationship, the agreement on the implementation of the work under the terms of
special legislation ^ 20) or the agreement on work activities, on the
the basis of which she incurred during the relevant period, wage claims
unpaid by the employer; applicable period is a calendar month in
which has been subject to a moratorium before the commencement of insolvency proceedings
or in which the insolvency petition was filed, as well as the 3 calendar months
preceding the month and 3 calendar months following after this
months ago,
(b)), the wage claims of the mean wage (salary), her compensation and severance pay,
which employees belong to the employment or remuneration, as appropriate,
her replacement, that belongs to employees under the agreement for the implementation of the work
under the terms of special legislation ^ 20) or the agreement on the
work activities (hereinafter referred to as "wage claims") ^ 3) whose payment
did not make an employer who is insolvent,
(c)), the employer is insolvent, if satisfied
payable wage claims ^ 4) employees on the day following the date on
When a moratorium was declared on him prior to the opening of insolvency
control, or the date on which it was filed for insolvency
the competent court in the Czech Republic ^ 5), or for the transnational
also the date on which the employer was declared insolvent in
the competent authority in another Member State of the European Union ^ 5a)
(d)) is a transnational employer an employer who, in addition to
pursuit of the activities in the Czech Republic operates on
the territory of at least one other Member State of the European Union.
section 3a
Wage claims of employees of transnational employers, which is in the
insolvency, Labour Office is the United Kingdom-regional branch
and an affiliate for the city of Prague (hereinafter referred to as "Regional Branch Office
work ") required to satisfy only if the employees of the
the multinational employer in the period engaged in work in the Czech
Republic.
§ 4
(1) an employee may request to meet their wage claims
any of the regional branch of the Labour Office or contact points
the regional branch office work. If the wage claims of the employee applies,
that is not present in the Czech Republic is obliged to choose in the Czech
Republic representative for service of documents, and this fact, together with the
account number operated by financial institution, the Regional Branch Office
work or contact the regional offices of the Office of workplace work
the application of wage claims.
(2) a claim shall be decided by the Labour Office the United States through the
the regional branch office of work, in which circuit has
and the headquarters of the employer, which) is a legal entity,
(b)) the business address of an employer who is a natural person, or, in the
the area in which is located the branch of the transnational
an employer who does not have a registered office in the territory of the Czech Republic, or
c) residence of the employer who is a natural person and who has no place
business.
(3) If an employee asks to meet the wage demands of the provincial
Branch Office work that is not locally relevant under paragraph 2, or
contact points of the regional branch office work, this regional branch
The Labour Office or the Branch Office of the regional contact points work
forward the request to the competent local County Branch Office work.
(4) regional branch office work locally relevant under paragraph 2
be posted on the official Board shall immediately after the announcement of the Court shall notify the
the moratorium before the opening of insolvency proceedings or initiating
insolvency proceedings, information about employers whose employees
can apply their wage claims in the regional labour office or branch
contact the regional branch office site work, and at the same time
informs you about the period in which employees can these claims.
This information shall also communicate in the same period, the Ministry of labour and
Social Affairs, which is published on its website
no later than the next working day after receiving them and at the same time
all within the same period, notify the regional branches of the Office work and contact
the work stations of the regional branches of the Office work, which is as follows
working day following their receipt from the Ministry of labour and Social Affairs
be posted on the official Board shall notify his or in an equivalent manner.
(5) the wage claims of the employee can exercise no later than 5 months and 15
calendar days following the date on which the relevant regional locally
Branch Office work has provided information pursuant to paragraph 4 of the official
the Board, if satisfied the other conditions laid down in this law. If
in this period the moratorium announced by disappear before the opening of insolvency
proceedings or the Court decided on insolvency of the proposal other than the release of
the bankruptcy decision ^ 5), can be used to pay claims, not later than the day
the demise of the moratorium or the day the legal force of a judicial decision. Entitled to
satisfaction of wage claims expires if not exercised within the time limits
referred to in the first sentence and the second. Right of employees on the application of these
wage claims in court, however, is not affected.
§ 5
(1) the wage claims of the employee can exercise no more than
the corresponding payable wage claims for 3 calendar months
the vesting period. After satisfaction of at least part of the applied wage
the Office may work claims the United States through the regional branch
The Labour Office to satisfy other claims asserted against the wage of the employee
same employer until after the expiry of 12 months from the date of issue of the
payment of wage claims.
(2) the total amount of the wage paid to employees, including 1
Supplement according to § 9 para. 7, shall not exceed 1 month one and a half
times the applicable amount. Decide the amount of Announces, and exposes the
The Ministry of labour and Social Affairs in the statute book always with effect
from the 1. in May of the calendar year for a period of 12 calendar months, in
the amount of the average wage in the national economy for the previous calendar year.
Of the applicable amount valid on the date of announcement of the moratorium before the
the opening of insolvency proceedings or insolvency at the date of the proposal.
§ 6
Employee pay entitlements shall apply for a branch office or regional labour
contact the regional offices of the Labour Office workplace a written request. In
the request, the employee shall indicate in particular your name, social security number, or date
of birth, address of residence, designation of the employer's place of business or
his business or his place of residence, the amount of the applicable wage,
the data needed for the calculation of income tax, calendar months the vesting
the period for which it applies the wage demands, and the method of payment,
where appropriate, indicate the account at the financial institution on which the amount of the
the amount of the wage claims should be converted, and non-cash
the health insurance companies, in whose favour is done according to the charges,
special legislation. ^ 8) can also be included with the request documents
which can be proven by the amount of the applicable wage. When
the application of the wage the employee is obliged to prove the duration of the
employment contracts for work ^ 20), or the agreement to
activity.
§ 7
(1) regional branch office work locally appropriate pursuant to § 4 paragraph 2. 2
without delay from the application of wage claims at least one of the employees
written invitations to the employer no later than 7 days from the receipt of the request
submit a written list of outstanding wage claims all its
employees for the applicable period. The employer is obliged in this challenge
that period met and at the same time demonstrate the regional branch office, work,
whether made during the relevant period for employee deductions and payments under
special legislation. ^ 9)
(2) in the event that the rights and obligations of the employer in respect of employees
performs preliminary insolvency administrator or administrator (hereinafter referred to as
the "Administrator") shall pass to him, the employer's obligations referred to in
paragraph 1.
§ 8
(1) the consent of the above wage and the period for which the employee
enforces wage claims, with written reporting of wage claims due
made by the employer or by the administrator, the Employment Office of the Czech Republic
through the regional offices of the Labour Office within 10 days of the submission of the
This recognition by the employer or the administrator shall notify the employees
the term, how they meet and the indication of the period for which payroll
satisfy the requirements, and give Monetary Institute of the payment order.
(2) If an employee wage claims within the time limit referred to in section 4, paragraph 4. 5 and
from the written recognition due to the wage by the employer or
an administrator has passed more than 10 days, notify the Office of the Czech Republic
through the regional branch office employees work term, way
the satisfying of claims and an indication of the period in which the pay demands and
Monetary Institute gives the payment order within 10 days of the date on which it received the
the request of the employee.
§ 8a
(1) If an employee wage claims and the employer or the administrator
Payroll Employee claims confirmed including amounts, which are not under
This Act can be considered as pay claims, the Labour Office of the Czech Republic
through the regional branches of the Office work these amounts from the total amount of
wage claims put forward shall be deducted and the remaining part of the wage claims
the staff admits.
(2) the work of the United States through the regional branch office
the work passes to the Monetary Institute payment order conferred on wage claims
not later than 5 working days of the effective date of the decision of the
their allocation.
§ 9
(1) if the amount of the applicable wage claims for employee 1
the month with the banishment presented the regional branch office, work
by the employer or by the administrator, Bureau of labor decides to grant payroll
the employee's entitlement for that month in proven. If the amount of the
wage claim under the first sentence demonstrate, the Labour Office shall grant the United
States through the regional branches of the Office work, the salary shall be entitled in the
the amount corresponding to the minimum wage ^ 11) valid at the date of announcement of the moratorium
prior to the opening of insolvency proceedings or on the day of insolvency
the proposal.
(2) if the period for which the employee submits the wage claims,
the information given by the employer or by the administrator, will satisfy the employment office
The United States through the regional offices of the Labour Office payroll
claims only for the time that is undisputed.
(3) if the employer or the administrator has not complied with the obligations referred to in §
7 and an employee in the application of wage claims to produce documents which
their amount, as well as the time at which it is applied, proven
certify the Employment Office of the Czech Republic through the regional branch
The Labour Office shall decide on the granting of wage claims for the time and in the amount
practice the employee.
(4) if the employer or the administrator has not complied with the obligations referred to in §
7 and the employee wage claims submitted in the application documents,
that their amount is proven to certify the Employment Office of the Czech Republic
through the regional branches of the Office work and decides to be granted
monthly wage employees are entitled to the amount equal to the minimum
salary ^ 11) valid at the date of announcement of the moratorium before the opening of insolvency
proceedings or insolvency at the date of the proposal.
(5) the work of the United States through the regional branch office
the work referred to in paragraph 1 or 4 shall grant the employee a monthly wage claim
the amount equal to the minimum wage, even if the employee
He did not perform in a calendar month the work within the scope of the weekly
working time ^ 11a), but only provided that the proportional wage claim
corresponding to the shorter length of this sum reaches or
exceed the. If an employee, to whom is reserved for the wage claim under the
paragraph 1 or 4, applies a lower amount than the minimum wage,
He admits Labour Office the United States through the regional branch
Bureau of labor wage claim in the applied amount.
(6) if one of the legal conditions for the application of
wage labour, the Office of the Czech Republic through regional
a branch of the Labour Office shall reject the application.
(7) the work of the United States through the regional branch office
work again decides to pay claims within 7 working
days if the employee subsequently demonstrates time wage
claims claims or is subsequently proves equal to the difference between the
given the amount and the actual amount. These claims must, however,
the employee to demonstrate no later than 15 working days from the date on which it is
delivered to the decisions referred to in paragraphs 1 to 4, otherwise for the Office work of the Czech
States shall be abolished.
(8) the work of the United States through the regional branch office
the work passes to the Monetary Institute of the payment order at the latest within 5 working
days from the effective date of the decision referred to in paragraphs 1 to 4 and 7.
§ 10
(1) Bureau of labor the United States through the regional branch office
work prior to the satisfaction of the wage claims under § 8 of them performs deductions
and charges under special legislation ^ 9) that he had done
the employer on behalf of employees in the relevant monthly period. If the Office
work decided to wage claim pursuant to section 8a and 9, will carry out deductions and contributions
under special legislation granted wage claim.
(2) regional branch office work at the same time be notified in writing no later than
date of payment of sums corresponding to the wage demands of the competent administration
social security insurance premiums for social security and
contribution to the national employment policy and the relevant health
insurance premiums on health insurance premiums, payment date
and information about the employer, the employee referred to the Insurance Authority
the work of the United States through the regional branches of the Office work
He led. If this insurance levied on the income of employees
the employer of the employees shall be notified whether or not the amount of nezúčtoval and in particular the
the foundations of the individual employees. ^ 12) in the field of taxation of income from
employment and pension savings, the Office shall implement the work
The United States the obligations of the taxpayer under the law governing taxation of
the income of the payer and insurance under the law governing the insurance on the
pension savings.
(3) Regional Branch Office of the work shall, without undue delay,
employers, which employees and in what amount the Office work of the Czech
States through the regional offices of the Labour Office of wage claims
to satisfy.
(4) the work of the United States confirms the Ministry of labour and
Social Affairs and at the request of a designated municipality, Municipal Council
municipality with extended competence and the regional authority details of paid
wage claims.
§ 11
(1) the Regional Branch Office of the work shall, without undue delay, the Court
or which employees and managers in the Office work of the Czech
States through the regional offices of the Labour Office of wage claims
to satisfy.
(2) if the Labour Office the United States through the regional branch
Bureau of labor wage claims in the amount of satisfied the applicable employee
or labor claims admitted at all, can the employee exercise together
with other cash claims against employers, in
insolvency proceedings ^ 5).
(3) to the Employment Office of the Czech Republic enters the amount paid and the
total funds (sections 8 to 10) the salary entitlement of the employee
that has against the employer. If there was a decision on bankruptcy
the employer, the Labour Office claims of individual employees
in insolvency proceedings ^ 5).
§ 12
(1) unless otherwise stipulated, the employer's obligation to
the Labour Office, the United States paid the funds paid
employees under this Act, and the amounts corresponding to the collisions and
contributions by the Office work of the Czech Republic through regional
Branch Office work was done under special legislation, in
to the extent that these claims have not been met in the insolvency
proceedings on the date of final resolution, which ends the insolvency proceedings.
(2) the employer is obliged to pay the Labour Office, the United States
the funds paid to the employee under this Act and the amount of
the corresponding deductions and contributions, which the Employment Office of the Czech Republic
through the regional branches of the Office of the work was done according to the specific
the legislation, in cases where the Court has been finally
and on insolvency), decided to design other than the release of the decision on the
bankruptcy, ^ 5)
(b)), decided that the debtor is insolvent,
(c)) has cancelled the audition for a reason other than the fulfillment of the resolution
or because the assets of the debtor is totally inadequate,
within 15 working days from the date of the Regional Branch Office
work in writing is prompted to their payment.
(3) the employer is also obliged to pay the Labour Office, the United States
the funds paid to the employee under this Act and the amount of
the corresponding deductions and contributions, which the Employment Office of the Czech Republic
through the regional branches of the Office of the work was done according to the specific
legislation, in the event that the moratorium declared before the start of
insolvency proceedings were lost without insolvency proceedings have, and
within 15 working days from the date of the regional branch of the Bureau of labor
in writing asked to their payment.
(4) if the employer did not pay the Labour Office, the United States
funds within the time limit referred to in paragraphs 2 and 3, is in default.
After expiry of this period shall pay default interest.
section 13 of the
The employer or the administrator is obliged to pay the Labour Office, the United
the Republic paid and paid, including interest from the funds
the delay, if they have been granted and made available to employees on the basis of
the incorrect reporting due to wage by the employer or
an administrator or if they have been provided for this reason, in excess of
than employees were due. These amounts shall pay within 3 weeks from the
the day he learned of this fact, or when regional branch
The Labour Office called for the payment of these funds, within 3 years
from the date on which the Office is the work of the United States through regional
branch office employees work has paid off. Interest on late payments is
shall apply from the date of payment of employees and levy funding
under special legislation ^ 9).
§ 14
The employee is required to return the Employment Office United States financial
resources, including interest for late payment, if he knew, or should have from
circumstances to assume that the amounts incorrectly designed or accidentally
paid within 3 weeks from the date when he learned of this fact.
For repayment of these amounts by means of the Labour Office of the Czech Republic
the regional offices of the Labour Office shall decide within 3 years starting from their allocation, otherwise
the right shall lapse. Interest shall apply from the date of payment
employees.
§ 14a
(1) the Ministry of labour and Social Affairs shall, on request of the bodies of the
European Union Member States which meet the pay demands
the employees of the employer's insolvency information ^ 5a)
concerning employees ' outstanding pay claims
transnational employers in proceedings under this Act.
(2) State authorities, municipalities and regions and their institutions, and other legal
natural persons shall be communicated to the call by the regional branch office work
without delay and free of charge the information applicable to the satisfaction of wage claims
employees under this Act; they can do so in a manner allowing
remote access.
§ 15
cancelled
section 16 of the
The provisions of this law shall also apply in cases where, at the date of
the effectiveness of this law expired 3 months from the date of filing the application for
a declaration of bankruptcy.
PART TWO
cancelled
§ 17
cancelled
PART THREE
Amendment of the Act on social security and a contribution to the State
employment policy
section 18
In section 5 of the Act No. 589/1992 Coll., on social security and
contribution to the State employment policy, as amended by Act No. 10/1993
Coll., Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994
Coll., Act No. 241/1994 Coll., Act No. 58/1995 Coll. and Act No. 160/1995
Coll., the following paragraph 3 is added:
"(3) the wage claims of employees paid under the Act on the public employment office
the protection of workers when the employer's insolvency and amending
Some laws are considered as income by the employer must be
employees, and to the extent in which it is the employer of employees
nezúčtoval. ".
PART FOUR
Amendment of the Act on general health insurance
§ 19
In section 3 of the Act No. 586/1992 Coll., on premiums for general health
insurance, as amended by Act No. 10/1993 Coll., Act No. 166/1993 Coll.,
Act No. 333/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994 Coll.
Act No. 58/1995 Coll. and Act No. 149/1996 Coll., the following paragraph
11, which reads as follows:
"(11) for the purposes of premiums for general health insurance, payroll
employees ' rights paid to the employment office, according to the law on the protection of
workers at the employer's insolvency and amending
Some laws are considered income by the employer must be
employees, and to the extent in which it is the employer of employees
nezúčtoval. These receipts are for the assessment base of employees
calendar month or its proportional part if the employer
paid employees wages only for part of the month. ".
PART FIVE
Amendment of the Act on pension insurance
section 20
Act No. 155/1995 Coll., on pension insurance, as amended by Act No.
134/1997 Coll., Act No. 289/1997 Coll., Act No. 220/1999 Coll. and act
No 18/2000 is amended as follows:
1. In article 16(1). 4 at the end of the letter ch) dot is replaced by a comma and
the following letter i), which read as follows:
"i) for which, according to the law on the protection of employees in the payment
the inability of the employer and amending some laws paid salary
claims in a lower amount than were his. ".
2. In § 37 para. 4 shall be supplemented by a third, to read:
"To wage claims under the law on the protection of workers in the payment
the inability of the employer and amending some laws are taken into account in the
the calendar month in which they were paid, if it takes labor
the relationship from which the right arose. ".
3. § 47 para. 1, the first sentence, the following sentence is added:
"However, if it is about wage claims under the law on the protection of workers when
insolvency of the employer and amending certain acts,
include in income in the calendar year in which they were paid. ".
4. In section 76 para. 1 at the end of the dot is replaced by a semicolon and the following
the words "shall not be required to make to comply with the conditions laid down in section 2 of the
paragraph. 2 (a). (c)) of this code occurred in connection with the
maximum exposure. ".
PART SIX
Amendment of the Act on State social support
section 21
In § 5 para. 4 (b). a) of Act No. 117/1995 Coll., on State social
support, as amended by Act No. 242/1997 Coll., the following shall be added at the end of
words:
"and in the case of wage claims under the law on the protection of workers when
insolvency of the employer and amending certain laws in the
calendar quarter in which they are paid ".
PART SEVEN
The EFFECTIVENESS of the
section 22
This Act shall take effect on the first day of the second calendar month
following the date of its publication, with the exception of part five point 4, which
shall take effect on 1 January 2000. January 1, 2001.
Klaus r.
Havel, v. r.
Zeman in r.
Selected provisions of the novel
Article II of Act No. 73/2006 Sb.
Transitional provision
On the requests of the employees about satisfaction of wage claims, which relate
proposals for bankruptcy lodged before the date of entry into force of
This law, the competent labour office under the existing legal
regulations.
Article. (IV) Act No. 217/2009 Sb.
Transitional provisions
1. applications to meet the payroll of employees claim that have been
submitted before the effective date of this Act, the competent
Labour Office under the existing legislation.
2. the employee of the employer who was in period 1. September 2008
to the effective date of this Act, filed insolvency petition, or
moratorium before the commencement of insolvency proceedings, and that
could not apply wage claims due to non-compliance with the conditions laid down
Act No. 118/2000 Coll., in the version in force until the date of entry into force of
This law, and meets the conditions for the application of the wage claims under
Act No. 118/2000 Coll., in the version in force from the date of entry into force of
This Act, it may ask the employment office about their satisfaction at the latest
within 2 months from the date of entry into force of this law, otherwise entitlement to the
their satisfaction shall cease; in the case of such applications, the provisions of § 4
paragraph. 5 the first sentence and the second Act No. 118/2000 Coll., in the version in force from
the effective date of this Act, do not apply. Decisive period for the
application for satisfaction of wage claims submitted in accordance with this transitional
the provisions of the calendar month in which the moratorium
prior to the opening of insolvency proceedings or in which it was filed
insolvency, and 6 calendar months following after this
months ago. The authority shall decide on these applications work under Act No. 118/2000
Coll., in the version in force from the date of entry into force of this Act.
Article. VI of Act No. 367/2011 Sb.
Transitional provision
Proceedings for satisfaction of outstanding payable wage claims, which
has not been completed to the date of entry into force of this Act,
completed pursuant to Act No. 118/2000 Coll., in the version in force at the time of
application for satisfaction of outstanding payable wage claims.
1) Council Directive 80/987/EEC of 20 December. October 1980 on the approximation of the laws
the laws of the Member States relating to the protection of employees in the event of
insolvency of the employer.
European Parliament and Council Directive 2002/74/EC of 23 December 2003. September 2002,
amending Council Directive 80/987/EEC on the approximation of the laws of the
of the Member States relating to the protection of employees in the event of payment
the inability of the employer.
1A) of section 8 of the labour code.
2) Act No. 367/1990 Coll., on municipalities (municipal establishment), as amended by
amended.
3) § 4 paragraph 2. 2 of Act No. 1/1992 Coll. on wages, remuneration for work
stand-by and average earnings.
§ 3 para. 2 Act No. 143/1992 Coll., on salary and remuneration for work
stand-by in budgetary and certain other organizations and bodies.
section 60a paragraph 1. 1, section 238 and 239b of the labour code.
4) § 10, and 19 of Act No. 1/1992 Coll.
§ 16 and 22 of Act No. 143/1992 Coll., as amended by law No 40/1994 Coll.
section 60a paragraph 1. 3 and section 239a of the labour code.
5) § 4 and 4a of the Act No. 328/1991 Coll., on bankruptcy and settlement, as amended by
amended.
5) § 4 and 4a of the Act No. 328/1991 Coll., on bankruptcy and settlement, as amended by
amended.
Law No. 182/2006 Coll., on bankruptcy and the ways of its solution (insolvency
Act), as amended.
5A) Council Regulation (EC) no 1346/2000 of 29 June 2000. May 2000 on insolvency
control.
"5b) Act No. 101/2000 Coll., on the protection of personal data and on amendments
certain acts, as amended.
8) Act No. 586/1992 Coll., on premiums for general health insurance,
in the wording of later regulations.
9) Act No. 589/1992 Coll., on social security and
contribution to the State employment policy, as amended
regulations.
Act No. 586/1992 Coll., as amended. Act No. 337/1992
Coll., on administration of taxes and fees, in the wording of later regulations.
Act No. 586/1992 Coll., on income taxes, as amended.
11) § 2 (2). 1 (b). (b)) Government Regulation No. 303/1995 Coll., on minimum
wages, as amended.
11A) § 83a para. 5 of the labour code.
12) section 5 of Act No. 589/1992 Coll., as amended. § 5
Act No. 586/1992 Coll., as amended.
17) § 43 para. 1 Act No. 328/1991 Coll.
18A) § 68 para. 3 (b). (f)) of the commercial code.
19) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by
Act No. 29/2000 Sb.
20) Law No. 187/2006 Coll., on sickness insurance, as amended
regulations.
Act No. 589/1992 Coll., on social security and the contribution of the
the State employment policy, as amended.