397/2012 Sb.
LAW
of 7 June. September 2012
insurance on retirement savings
Change: 344/13 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
INSURANCE
§ 1
The taxpayer
The taxpayer insurance pension savings is a participant of the pension
savings.
§ 2
Payer insurance
(1) the payer of insurance on pension savings is a payer of income tax
individuals from dependent activities and emoluments, if
under the Act on income taxes required to collect or deduct income tax
individuals from dependent activities of the administrations, which is at the same time
the taxpayer insurance for retirement savings.
(2) Plátcovou cash register for insurance on pension savings is
organizational unit of the Bill which is plátcovou cash register
for the income tax of individuals from dependent activities and where has the experience
for the precipitation of insurance on retirement savings.
§ 3
The subject of the insurance
The subject of the insurance on pension savings is participation in the pension
savings.
§ 4
The basis of premiums
(1) the basis of premiums to pension saving is the sum of the incremental basis
premiums from dependent activity and component base premiums from
self-employment.
(2) a further basis for the premiums from dependent activity is the sum of the
bases for employee insurance premiums to the pension insurance
decisive period.
(3) a further basis for the insurance of self-employed activity is
the assessment base to self-employed persons for the insurance on the
pension insurance and contribution to the State employment policy.
(4) to the base of the premiums for the insurance period, in which the
the person become a taxpayer, assessment base is counted, which is
determined for the applicable period in which the person is a taxpayer.
(5) in the event that is the basis of premiums higher than the maximum base
insurance on pension savings, reduction of insurance premiums on the basis of this
the maximum base.
§ 5
The maximum base premiums
The maximum insurance on the basis of the pension savings is the amount determined
as the maximum assessment basis for the employee for the payment of insurance premiums on the
pension insurance.
§ 6
The rate of insurance premiums
The rate of the insurance premium to the retirement savings of 5%.
section 7 of the
The premium calculation
Insurance on pension savings is calculated as the product of the base premium
on retirement savings and premium rates on retirement savings.
§ 8
The insurance period
The insurance premiums to the pension savings period is the calendar year.
§ 9
The budget destination of insurance
(1) insurance premiums on pension saving is income account for receiving payments
insurance, transfer of funds and the implementation of payments in accordance with
the law governing retirement savings (hereinafter ' the pension account
savings ").
(2) retirement savings Account, for the purposes of Insurance Administration considered
the public budget.
(3) premiums on pension saving Accessories is the income of the State
the budget.
PART THE SECOND
INSURANCE MANAGEMENT
TITLE I OF THE
GENERAL PROVISIONS
§ 10
Administrator and insurance management
(1) the administration of the premiums to the pension savings, the financial authorities
administration of the Czech Republic.
(2) in the administration of the premiums on the pension savings as
the tax code.
(3) the provisions of the tax code governing the claims in connection with
insolvency proceedings shall not apply.
§ 11
Taxpayer registration
(1) the taxpayer is registered to the fuse on pension savings, if
It is registered as a payer of income tax of physical persons.
(2) the births and deaths registration the taxpayer will make the insurance Manager
electronically the official record; the official record is not necessary to sign the official
the person who made it.
§ 12
Insurance returns
(1) the taxpayer is obliged to submit the granting of the premiums on insurance
pension savings.
(2) the taxpayer granting premiums does not serve, if
and his insurance is in) the amount of $ 0, or
(b) the premium for it) is obliged to pay only the payer or the payer
insurance premiums.
section 13
Convertible overpayment
(1) the excess portion of the overpayment is Transferable to the personal insurance account
the taxpayer, which does not exceed 100 000 Czk.
(2) the Convertible the overpayment can be used only to pay the payable
insurance premiums.
(3) the excess insurance Manager converts Convertible on account
retirement savings plan in the same way as yield premiums to the pension
savings.
(4) part of the overpayment that arose as a result of the reduction in prescription
insurance and excess, the excess becomes convertible
transferable přeplatkem.
§ 14
The transfer of the proceeds of insurance
(1) the administrator of the insurance premiums to the pension transfers yield savings on
retirement savings account, and at the same time inform the pension company
What part of the proceeds of the insurance premium falls on individual taxpayers.
(2) the amount paid on account of the pension savings cannot be converted back to
insurance administrators.
(3) the administrator of the insurance premiums to the pension transfers yield savings
in the manner laid down by law governing the budget determination of taxes for
the transfer of the tax income.
§ 15
Result of their participation in retirement savings
(1) a person ceases to be a taxpayer,
and arrears on premiums cease) on pension savings attributable to the
This person and
(b)) could not be established on the pension insurance savings attributable to this
the person.
(2) paragraph 1 shall not apply in the case of premium accessories
pension savings.
TITLE II
MANAGEMENT OF INSURANCE PREMIUMS ON AIRLINE INSURANCE PAYER
section 16 of the
Registration insurance payer
(1) the payer of insurance premiums is registered on pension savings,
If it is registered as a payer of income tax from natural persons
dependent work.
(2) Plátcova checkout for premiums on pension savings is registered
to the fuse, if it is registered as the plátcova Ticket Office for tax
personal income from dependent activities.
(3) the births and deaths registration of payer of insurance premiums or plátcovy
the Treasury on pension savings for insurance shall insurance Manager
electronically the official record; the official record is not necessary to sign the official
the person who made it.
(4) Immediately after the payer of insurance or his plátcova cash register
stops have at least one taxpayer is the payer of insurance shall
electronically submit a notification of change of registration data, in which this
the fact shall be entered.
§ 17
General provisions relating to the advance
(1) the payer of insurance premiums to pension savings diverts attributable
to the taxpayer through monthly advances on the premiums.
(2) the payer of insurance premiums the advance on the revenue payer, collide in the term,
in which the coagulated advance on income tax from dependent activities, and
in a similar way as the backup on the tax.
section 18
The amount of the advance
(1) the advance payment on the insurance attributable to the taxpayer shall be calculated in advance
period, which is the calendar month, as insurance on retirement savings.
(2) the advance payment on the insurance attributable to the taxpayer shall be rounded to the
the entire Crown up.
(3) the advance payment on the insurance premiums borne by the payer is the sum of the advances
attributable to the taxpayer; This advance is no rounding is done.
§ 19
Reporting and the maturity of the advance
(1) the payer of insurance on pension savings is required to electronically
report to the insured by the taxpayers and for the
the payer of the insurance total.
(2) before the expiry of the deadline for the submission of reports the premium payer may
replace the already submitted information, the appellant notified; to the previous message
also be taken into account.
(3) the message is linked to the obligation to take an advance on premiums.
(4) if the tax administrator for a different period of advances for income tax
individuals from dependent activities, reporting in this period.
(5) the amount that is credited to a maximum of 20 days before the date of maturity of the advance on
personal insurance account of payer of insurance shall not apply to the reimbursement of
arrears on other personal tax accounts.
section 20
Subsequent reports
(1) where the payer of insurance on pension savings, the last known
backup is not in the correct amount, is required to electronically submit subsequent
reporting.
(2) in subsequent reports the premium payer shall indicate the difference from the last
known as the backup.
(3) Subsequent reports may be filed in the case, which does not change the last
known backup, but only the data previously alleged.
(4) the subsequent message is not admissible to submit for doměřovacího management
concerning of the prepayment period.
section 21
The last known backup
(1) the last known backup, for the purposes of this Act, means the backup on
insurance on retirement savings in the total amount, which was last
for the advance period
and the premium payer) tvrzena in a reporting or a subsequent reporting, or
(b) the insurance administrator, RES doměřena) ex officio.
(2) the last known backup insurance administrator prescribes registration
insurance premiums.
section 22
Samovyměření and samodoměření backup
(1) Backup reports the premium payer in hardened, it is considered
meted out the closing date for the submission of reports, of in it
hardened.
(2) if the payer insurance prescribed by law in the absence of the
the time limit, it shall be deemed that the claimed advance in the amount of $ 0; the penalty for delayed
insurance claims shall not apply.
(3) Deposit Insurance payer in the subsequent alleged reports shall be considered
for the doměřenou the date of submission of subsequent reports, and that of tempered
the difference from the last known backup.
section 23
Measured advance ex officio
(1) where the administrator of insurance premiums on the basis of the procedure to remove the
doubt or on the basis of the premium checks that the last known backup
It is not in the correct amount, advance payment in the amount of the difference doměří the last known
the advance and the amount of newly discovered; appeal against this decision has
suspensory effect.
(2) Increases to doměřením backup is doměřený the difference paid in
spare the time limit of 15 days from the date of the legal power of the additional payment
assessment.
section 24
Finance charge memo
The payer of insurance on pension savings arises the obligation to pay the finance charge
in the amount of 20% of the amount of the advance doměřené ex officio, as was
doměřena compared to the last known backup.
§ 25
Interest on late payment
Interest in the case of interest on arrears shall apply even after the backup
the due date of a backed-up insurance premiums.
section 26
The statement and the maturity of the insurance
(1) the premium Payer is required to electronically submit a statement
insurance on pension savings, according to the individual taxpayer and for the
the payer of the insurance total.
(2) insurance premiums paid by the payer of the insurance premium is payable within the time limits
advances on the premiums due.
(3) the additional statement may only be submitted electronically.
section 27 of the
Distribution of paid insurance premiums between the individual taxpayers
(1) the amount that is credited to the account of the payer's personal insurance premium
divide the amount of insurance on retirement savings attributable to the
individual taxpayers with the same maturity date, in proportion to the amount of the
insurance legislation pertaining to individual taxpayers.
(2) the amounts distributed pursuant to paragraph 1 shall be rounded to 2 decimal
space.
section 28
Overpayment attributable to the taxpayer
(1) the Přeplatkem falls on the taxpayer for the purposes of this Act,
means
and the amount of the premiums to the pension) savings attributable to an individual
the taxpayer paid the premium payer in excess of prescription premiums
attributable to an individual taxpayer,
(b)) of the amount by which the sum of the insurance legislation applicable to the
an individual taxpayer from all payers of premium exceeds the
the amount corresponding to the premiums calculated from the maximum base
insurance on retirement savings.
(2) the excess load on the taxpayer can use only so that
the taxpayer claim
and the settlement of this overpayment for) the payer of insurance, or
(b) reduce their future payment) obligations in the premium returns.
(3) the taxpayer submits a claim for settlement of the excess volumes on
the taxpayer for its premium payer in writing. At the same time indicating the
part of this excess to be liable to pay the insurance premium settled.
(4) the payer of insurance settles the overpayment attributable to the taxpayer,
that will reduce its future withholding and odvodovou duty to the fuse
attributable to the taxpayer in the amount of this overpayment.
(5) the Settlement of overpayment owed by the taxpayer or by reducing the
future payment obligations of the taxpayer ceases to exist, the relevant portion of the overpayment.
on the personal insurance account premium payer.
section 29
Notification obligation of the taxpayer
Pension savings insurance on the taxpayer is obliged to notify the
the payer insurance day, when he became a participant in the pension savings, and it
so, in order to take account of this fact the payer insurance collision
insurance premiums.
section 30
Notification obligation of the payer insurance
(1) where the payer of insurance on pension savings, the taxpayer
has violated any of its obligations, is required to this fact
notify administrators of insurance premiums.
(2) a fine for failure to comply with Riot the obligation of the payer
insurance premiums can be saved without prompting the administrator of insurance to its fulfilment.
section 31
Consequences of violation of the obligations of the taxpayer
(1) If a taxpayer fails in their duty and, consequently, is not liable for
insurance premiums reached the downed and retirement savings in the correct
the amount of the revenue payer, the obligation to pay the insurance Manager as follows
Premium evasion instead of payer insurance together with a surcharge of up to
premiums in the amount of 10% of the neodvedeného insurance.
(2) a violation of the obligations referred to in paragraph 1 is
and failure to comply with the notification obligation of the taxpayer),
(b) a claim for the settlement) of the excess allocated to the taxpayer
in excess of this overpayment.
(3) the premium to the insurance is insurance facilities.
(4) in the case where the breach of the obligation to determine the side of the taxpayer
was based on the notification of the taxpayer or of the Bill, premiums
the premium amounts to half of the amount of the premiums.
(5) the administrator shall decide on the obligation to pay the insurance premium evasion
insurance premiums and premium insurance payment výměrem and at the same time
prescribe in the register of insurance premiums.
(6) the Evasion of the insurance premium and the premiums are payable within 15 days
from the date of final payment of the assessment.
PART THE THIRD
The EFFECTIVENESS of the
§ 32
This law shall enter into force on 1 January 2005. January 2013.
Němcová in r.
Nečas in r.
