Insurance On Retirement Savings

Original Language Title: o pojistném na důchodové spoření

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=78546&nr=397~2F2012~20Sb.&ft=txt

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.



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