160/1995 Sb.
LAW
of 30 March 2004. June 1995,
amending and supplementing certain laws in connection with the adoption of the
Act on pension insurance
Change: 48/1997 Coll.
Change: 133/1997.
Change: 225/1999 Coll.
Change: 360/1999 Coll.
Change: 218/2000 Sb.
Change: 436/2004 Sb.
Change: 362/2003 Coll., 112/2006 Sb.
Change: 189/2006 Sb.
Change: 329/2011 Sb.
Parliament has passed the following Act of the United States:
Article. (I)
cancelled
Article II
Amendment of the Act of the Czech National Council No. 582/1991 Coll., on the organisation and
the implementation of social security, as amended
The law of the Czech National Council No. 582/1991 Coll., on the Organization and implementation of
social security, as amended by Act of the Czech National Council No. 586/1992
Coll., Act of the Czech National Council No. 37/1993 Coll., Act No. 160/1993 Coll.
Act No. 308/1993 Coll., Act No. 241/1994 Coll. and Act No. 118/1995
Coll., shall be amended and supplemented as follows:
1. In paragraph 1, after the words "sickness insurance" shall be inserted after the words: "
, pension insurance ".
2. section 2 (a). (b)) including notes no. 2) and 4) reads as follows: "(b)) pension
insurance ^ 2) and increased income for impotence due under the law on
social security. ^ 4)
2) Act No 155/1995 Coll., on pension insurance.
4) section 70 of Act No. 100/1988 Coll. on social security, as amended by
Act No. 160/1995 Coll. ".
3. in article 4, paragraph 4 shall be deleted and in paragraph 6 (1). 4 (b). a) deleted
item 12.
4. In paragraph 5 (b). and point 1 is deleted) the words "or in the law on social
Security ".
5. In article 6 (1). 4 (b). and point 10), after the words "the law" this
the words: "(section)" and the words "are deleted and cooperating persons".
6. section 6 (1). 4 (b). and section 11 including notes) # 52) reads as follows: ' 11. about the time of the
and extent of the care of a man, of a child under the age of four years, custody of the child under the age of
18 years of age, if it is seriously disabled, requiring long term
exceptional care, and care for carers personally close mainly or
helpless person or a close partially incapacitated person older than 80
years, ^ 52)
52) § 5 para. 1 (b). r)), para. 3 the second sentence and paragraph. 4 of law No.
155/1995 Coll. ".
7. In paragraph 6 (1). 4 (b). ch), the words "the study law abroad"
replaced by including a note No 53) "voluntarily participating
pension insurance, ^ 53)
53) paragraph 6 of Act No. 155/1995 Coll. ".
8. section 6 (1). 4 (b). n) is:
"n) give prior written consent
1. the recognition of incapacity for work for a period longer than three days prior to the
the date of discovery of the treating physician,
2. the recognition of incapacity for work for a period longer than three days prior to the
the date on which the attending doctor found serious reasons, for which the citizen of the
a medical treatment on the day specified by the treating physician,
3. recognition of incapacity for work, the same doctor who
acknowledged and confirmed the previous duration of incapacity for work completed
by decision of the District Social Security Administration with the same citizen for
the same or a similar disease, with the exception of acute flares of the same disease,
within a period of seven days after the termination of the previous sick leave
by decision of the District Social Security Administration,
4. to enable the changes to stay for longer than three days treating
doctor work but under ineffectual citizen, unless the case referred to in paragraph 5 (b).
f),".
9. in section 6 (1). 4 (b). in the words "are deleted) and cooperating
people ".
10. In § 8 para. 2 (a). (c)) at the end of attached these words: "or
at the initiative of the employment office; the District Social Security Administration is required to
inform the authority which took the initiative for the implementation of medical
tours of the result ".
11. In § 8 para. 5 deleted). Subparagraph (b)), and (c))
known as a) and (b)).
12. In section 8 paragraph 1. 5 (b). (b)), the words "nápravně educational Institute,
where appropriate, the Institute for remand "is replaced by" prison, where appropriate,
the remand prison ("prison") ".
13. section 8, the following paragraph 10 is added:
"(10) in the assessment of permanent disability and partial disability pursuant to
paragraph 1, the doctors of the district social security administrations based on
from the medical reports and the reports drawn up by the specialists of the
health of citizens. ".
14. in section 8a of the paragraph. 2 the third sentence: "the Call to citizen under consideration
check his assessment of temporary incapacity is obliged to its
the attending physician; the summons must be made in writing or by any other
provable way. ".
15. in section 8a of the paragraph. 3 at the end of this sentence: "the attached attending physician
is required to seek the prior written consent of the district
the social security administration in the cases referred to in § 6 (1). 4 (b).
n).".
16. in section 9 are deleted in paragraph 2 (a). (b)) section 5 and paragraph 6.
17. in section 10, paragraph 1. 2 the words "the obligations laid down by the law on him
social security "shall be replaced by the words" the obligation (§ 118
paragraph. 4) ".
18. in paragraph 11 of the present text shall become paragraph 1 and the following
a new paragraph 2 is added:
"(2) the competent authorities responsible for the registers are required in writing
communicate to the Czech social security administration data on deaths in Prague
those over 15 years of age and the information about the change of name and surname of the citizens
born before 1. in January 1969, and within two weeks from the date of the entry into the
the relevant Registrar. ".
19. in § 14 para. 3, in subparagraphs (a) (b)), and (c) the words "and are deleted)
cooperating persons "and in point (d) deleted)
"cooperating people and".
20. in § 14 para. 3 (b). g), the words "unless the details of the secret" are replaced by
the words "with the exception of data relating to individual persons".
21. in section 17(2). 5 the second sentence, the words "three calendar months"
replaced by the words "six months".
22. section 18 including notes no 54):
"section 18
(1) sickness insurance
and employees in an employment relationship) is performed by the Organization to which they are in
employment relationship,
(b)) team members who are not in employment relationship to the cooperative,
but they perform for the cooperative work, for which they are rewarded by him,
This team carries out,
(c) the shareholders and managers of a company) with limited liability and limited partners
limited partnership, who are not in employment relationship to this
the company, but they perform for her work, for which this
the company rewarded the company performs,
(d) the law on the basis of staff) contracts for work performed
an organization that has entered into this agreement with the employee,
(e) judges of the Court performs) to which the judge is assigned to the performance of functions,
(f) the members of the municipal councils), which are paid as
long term members of the municipal councils released, performed by the authority,
that is dealing with the personal affairs of the municipality, the employees
g) members of the Chamber of Deputies and Senators of the Senate performs
the relevant Office of the legislature,
h) members of the Government performs the authority which pays the salary of the members of the Government,
ch) President, Vice-President and members of the Supreme Audit Office
performed by the Supreme Audit Office,
I) Director of the security information service this service,
j) voluntary workers care services performed by a legal person,
that these workers be paid remuneration for the performance of nursing services,
k) foster parents, who have been in foster care in special
devices, performs a District Office, which shall be paid remuneration for foster parents
foster care,
l) people enrolled for the regular performance of work in the enforcement of a sentence involving deprivation of
freedom or in custody be carried out of the prison,
m) to persons with altered working ability training for work
the application performs the authority which shall be paid by these persons during the period
preparation for the job,
n) students and pupils shall be carried out by the authorities that carry out sick
insurance of employees of the school to which the student or pupil studying; When it comes to
about students and pupils who are Czech citizens and are posted to the study
study abroad or by the competent authority or other
legal person, carries out health insurance this authority or this
legal person, and if the student or pupil abroad
has not been posted by that body or any other legal person performs
sickness insurance, the appropriate District Social Security Administration,
o) internal scientific aspirants ^ 54) is an organization that deals with
personal belongings of the aspiranta; with regard to the internal scientific aspiranta posted
to stipendijnímu stay abroad, performs his sickness insurance
the Organization, which sent him to the stipendijnímu residence.
(2) the health insurance of employees is carried out in the Organization, even if
the staff were seconded to work outside of the Organization, or the exercise
work for illness or for another reason, if this Act does not provide for
otherwise.
(3) organization also provides health insurance benefits to its former
employees, if they are still entitled to make a claim on them in
the Organization, and their family members.
54) section 59 of law No. 54/1956 Coll., on sickness insurance of employees in
amended by Act No. 160/1995 Coll. ".
23. in section 22 (a). (g)), the word "pension" is replaced by "old age, full of
disability or partial disability pension and "and the words" and
What kind of pension is receiving ".
24. In paragraph 35, the words "article 11" shall be inserted after the words: "paragraph. 1. "
25. under the third head of the second before section 36 shall be inserted a new section 35a
including the title reads as follows:
"section 35a
The obligation of the Organization to keep records and report for the purposes of
pension insurance
(1) for the purposes of pension insurance shall mean a legal entity or
a natural person who employs another person or to which they are
natural person in a relationship that involves participation in pension insurance.
(2) the Organization shall be required to keep the necessary records of the facts
decisive for the entitlement to benefits for pension insurance, their amount and
payment and submit them to the competent social security authorities.
(3) changes in the facts decisive for the duration of entitlement to benefit, its
the amount and the payment of the Organization are obliged to report in writing, if not specified
otherwise, within eight days. On the challenge of social security institutions are
organizations are required to submit reports and to submit the records within the time specified
that authority, and if the time limit is not specified, within eight days of receipt of the request. ".
26. § 36 including the title reads as follows:
"§ 36
The jurisdiction of the Organization to carry out tasks in the implementation of the pension
insurance
Tasks in the pension insurance plays in
and employees in employment) an employer to whom the employee is
in employment,
(b)) of persons in service, the competent services in which such persons are held
the service,
(c)) of the members of cooperatives, who are not in employment relationship to the cooperative,
but they perform for the cooperative work, for which they are rewarded by this
the cooperative,
(d) the shareholders and managers of a company) with limited liability and limited partners
limited partnership, who are not in employment relationship to this
the company, but they perform for her work, for which this
the company rewarded the company,
e) self-employed persons, appropriate district administration
social security,
f) employees on the basis of operating contracts for work
an organization that has entered into this agreement with the employee,
g) judges, the Court to which the judge is assigned to the performance of functions,
(h) the members of the municipal councils), which are paid as
long term members of the municipal councils, laid-back authority that
deals with personal belongings of employees of the municipality,
ch) members of the Chamber of Deputies and Senators of the Senate of the appropriate
Office of the legislature,
I) President of the Republic Office of the President of the Republic,
j) members of the Government authority that members of the Government shall pay the salary,
k) President, Vice-President and members of the Supreme Audit Office
The Supreme Audit Office,
l) the Director of the security information service this service,
m) voluntary workers caring services, the legal entity that
shall be paid remuneration for the performance of nursing services,
n) foster parents, who have been in foster care in special
devices, the District Office which pays the foster pay for performance
foster care,
about) people enrolled for the regular performance of work in the enforcement of a sentence involving deprivation of
freedom or in the custody of the prison,
p) people that are constantly preparing for the future of the profession by studying the
medium or high school in the Czech Republic, this school
q) persons registered in the records of the employment office as a job seekers, the Office
work,
r) to persons with altered working ability training for work
the application of the Organization, for which the preparation is carried out or training
Centre (equipment) for the citizens with altered working ability, in which
This person is preparing for a career change
with) people taking place civilian service, the competent authority which issued the
mobilization order for the commencement of civil service,
t) persons receiving health insurance benefits (care) replacement
loss of income after the end of employment, where the sickness
insurance (care), from which benefits are paid, the organization or
the District Social Security Administration that such benefits are payable,
people voluntarily taking part in) the pension insurance ^ 53) the appropriate
the District Social Security Administration. ".
27. in § 37 para. 1 (b). (c)) shall be deleted, the word "employment" and
end connect the following words: "which constitutes participation in the retirement
insurance ".
28. § 37 para. 1 (b). d) to (f)), including notes no. 55):
"(d)), the assessment basis for the establishment of social security
for the appropriate period determined by a special Act, ^ 55)
e) calendar of time the citizen receiving sickness
insurance replacement income from gainful employment,
(f)) in the performance of military service in the army of the United States, if it is not a
professional soldiers and the soldiers in the next service, and enforcement of the civil service,
55) paragraph 6 of Act No. 589/1992 Coll., as amended by Act No. 241/1994 Coll.
Act No. 160/1995 Coll. ".
29. in § 37 para. 1 (b). g), the words "pension, a kind of retirement and who
be paid, if the pension was modified as the only source of income, whether or not this
the entry "shall be replaced by" old-age, disability or partial disability, full
pension and who paid it. "
30. In § 37 para. 2 (a). and), after the words "(occupational disease)"
the following words: ", which pays off".
31. in § 37 para. 2 (a). (b)), after the words "the miners" the following words are inserted:
"that is paid before 1996,".
32. In article 37, paragraph 5 shall be deleted.
The present paragraph 6 becomes paragraph 5.
33. In § 37 para. 5, in the first sentence the words "Emit (cooperating
the person) "and the words" working abroad "shall be replaced by the words" on a voluntary basis
a sympathetic pension insurance "and in the second sentence, the words" working in the
a foreign country "shall be replaced by" voluntarily participating pension insurance ".
34. In § 37 para. 5 at the end of this sentence, including the notes attached no.
56):
"The District Social Security Administration sends the payer income confirmation
the amount of the assessment base for the determination of premiums to the pension
insurance and contribution to the State employment policy for the calendar
the year that immediately precedes the year a pension to a person
self-employed. ^ 56)
56) § 11 (1) 3 (b). (b)) and § 16 para. 6 Act No 155/1995 Coll. ".
35. section 38, including the title reads as follows:
"§ 38
Registration sheets of pension insurance
(1) the Organization and bodies performing the tasks in the pension insurance pursuant to section 36
(a). a) to (d)), f) up to), and r) to t) are obliged to keep records sheet
pension insurance (hereinafter referred to as "personal") all the time, after
the insurance takes, with the exception of working recipients of old-age
the pension. Registration sheet is based on the citizen participation in the emergence of
pension insurance.
(2) the registration shall be entered in the worksheet for each calendar year after the accounting
statements (statements of wage sheets), but not later than 30 June 2003. April
the following calendar year,
and) duration of pension insurance,
(b) the assessment base for insurance) on social security and the contribution of the
the State employment policy,
c) periods, when the personal assessment base.
(3) the authorities of the work of performing tasks in the pension insurance pursuant to section 36 (e). q)
are required to keep records sheet after the time that the citizen is kept in
records of the employment office as a job-seeker; in an accounting worksheet
be entered instead of the information referred to in paragraph 2, the amount of time that candidates for
employment security, and the substantive areas of the length of time that this material
Security nenáleželo.
(4) the records shall be maintained on sheets forms issued by the authorities of the social
Security. ".
36. In article 39, paragraph 2, the following paragraph 3 is added:
"(3) the authority shall submit the accounting work sheet the United social
security through District Social Security Administration
seat of the Labour Office within eight days after the end of the leadership of the citizen
in the records of the employment office as a job applicant. ".
Paragraphs 3 to 7 shall become paragraphs 4 to 8.
37. In § 39 para. 7 the second sentence shall be deleted.
38. In article 40, paragraph 1, the word "employment" shall be replaced by
"insurance" and in paragraph 2, the words "are deleted in paragraph 21 and 26 of the law on
social security ".
39. In paragraph 41, paragraph 2 shall be deleted and the following new paragraph 1, which
including note No. 57):
"(1) the Organization has the obligation to report, if it enters into employment
the recipient of an old-age, invalidity or partial invalidity of a full
pension; in the case of those receiving old-age pensions, the Organization has
This obligation only in cases where the person entitled to a retirement pension under the
regulations on pension insurance does not meet the conditions for the payment of this
in the exercise of gainful employment income. ^ 57) organization is also required to
report, that the recipient of a retirement pension in the calendar month
income from gainful employment, in which payment of the pension in accordance with
Act on pension insurance do not belong. ^ 57)
57)
§ 37 para. 1 (b). and) No. 1 and para. 2 Act No 155/1995 Coll.
§ 4 and § 6 (a). (b) the CSFR) Government Regulation No 557/1990 Coll., on special
the provision of old-age pension to certain miners, as amended by Act No.
578/1991 Coll. ".
The present paragraph 1 shall become paragraph 2.
40. In § 41 para. 2 are deleted the words ", where appropriate, whether the pension was
modified due to a single source of income ".
41. section 43 reads as follows:
"§ 43
Lead registration sheets in prison a person in prison
and in custody for a period of time when these persons are the pension retirement
insurance. For record keeping and reporting of persons covered
in the first sentence shall apply mutatis mutandis the provisions of § 37 para. 1, § 38 and 41. ".
42. section 44 and 47, including heading are deleted.
43. section 48 including notes no. 37) and 38):
"§ 48
(1) a self-employed person is required to notify the competent
the District Social Security Administration day
and) start (restart) self-employment or
cooperation in the performance of self-employed activity (hereinafter referred to as
"self-employment") with an indication of the date from which it is entitled to
to perform this activity; a self-employed person, which
works in self-employment, ^ 37) is at the same time
also required to notify the name and surname, residence and social security number of the person
self-employed, with which it cooperates,
(b)) their self-employment; in their separate
gainful employment shall interrupt this activity for the day
the conditions referred to in section 10, paragraph 1. 5 (b). and the second sentence of the law) on pension
insurance,
(c) permission to carry out) a self-employed person
(d)), from which it was suspended the performance of self-employment.
(2) a self-employed person who works in the performance
self-employment, ^ 37) is required to notify the competent district
Social Security Administration, also the day of the death of self
active, with which it cooperates on self-employment, and
whether it continues in trades ^ 38) or not.
(3) a self-employed person, that only works when
self-employment, ^ 37) the matters referred to in
paragraph 1 (b). (c)), and (d)).
(4) in the opening day of self-employment referred to in § 9 para. 3
(a). (d)), and (f)) of the Act on pension insurance shall be the date from which the
a self-employed person according to his declaration, began a
activities to carry out systematically; date of the end of this activity is considered
date from which the self-employed person referred to in their statement
She stopped to carry out this activity systematically.
(5) the obligations referred to in paragraphs 1 to 3 is a self
employed person obliged to fulfil, not later than the eighth day of the calendar
the month following the month in which the occurrence of the event that
obliging.
(6) a self-employed person who, within the time limit referred to in
paragraph 5, signed up to participate in the pension insurance, not notified
the fact referred to in paragraph 1 (b). and).
§ 9 para 37). 2 (a). (b)) Act No 155/1995 Coll.
38) section 13 of Act No. 455/1991 Coll., on trades
(Trade Act) ".".
44. in paragraph 48, the following new section 48a up to 48 c, including notes no. 39)
up to 41) and 58) to 60):
"§ 48a
(1) a self-employed person can log on to the appropriate
the District Social Security Administration to participate in the pension insurance
in the calendar year at any time in its course, and in the following
calendar year for the previous calendar year at the latest on the day on
which is served by a special Act 39) ^ income and
expenditure for the calendar year for which the participation of the logs.
(2) a self-employed person who as a result of additional changes to the
data on the amount of income from self-employment or expenditure
incurred to achieve them, ensuring and maintaining ^ 40) did not meet the
conditions of participation in the pension insurance in the calendar year specified in
§ 10 para. 1 and 2 of the Act on pension insurance, may log on
the District Social Security Administration to participate in the pension
insurance this year, ^ 41) on the day on which the tender referred to in
such a law, an overview of the data on the amount of additional revenue or
expenditure for the year. ^ 40)
(3) after the expiry of the periods referred to in paragraphs 1 and 2 for the filing of the application
to participate in the pension insurance, you cannot submit this application.
§ 48b
(1) the notification obligation provided for in § 48 para. 1 (b). and person)
self-employed in the prescribed form. The notification
the obligation laid down in § 48 para. 1 (b). (b)) (a) to (d)). 2 carries out the person
self-employed in written form.
(2) the application to participate in the pension insurance (§ 48a) and to participate in the
health insurance ^ 58)-give the prescribed forms.
(3) Odhláška of participation in the pension insurance ^ 59) and from participation in the
health insurance ^ 60) must be in writing.
section 48 c
The provisions of § 49, § 50 para. 1, § 51 and 53 applies to self-employed persons
employed by analogy.
Article 15, paragraph 39). 1 of the law No. 589/1992 Coll., as amended by Act No.
160/1995 Sb.
Article 15, paragraph 40). 2 of the Act No. 589/1992 Coll., as amended by Act No.
160/1995 Sb.
41) section 10 (1). 3 of Act No. 155/1995 Coll.
58) § 145b para. 2 of the Act No. 100/1988 Coll. as amended by Act No. 160/1995
SB.
59) § 10 para. 5 (b). e) of Act No. 155/1995 Coll.
60) § 145b para. 3 (b). and) Act No. 100/1988 Coll. as amended by Act No.
160/1995 Coll. ".
45. In § 51 para. 2 the words "security" shall be replaced by
"this insurance".
46. section 52 reads as follows:
"§ 52
(1) applications for voluntary participation in the pension insurance pursuant to § 6
Act on pension insurance and the application to participate in the pension
insurance in cases referred to in § 5 para. 3 the second sentence and paragraph. 4
Act on pension insurance shall be made on the prescribed forms.
(2) a citizen voluntarily loyal pension insurance may be filed at any time
odhlášku of participation in the Pension Insurance Act; participation in the pension
insurance expires on the date specified in the odhlášce, but not earlier than on the date on
which the citizen participate unsubscribed from this. Loyal citizen
pension insurance pursuant to section 6 (1). 1 of the Act on pension insurance
is obliged to submit a odhlášku of participation in the Pension Insurance Act, ceased to
be subject to the conditions for this participation, within eight days. Deregistration must
be in writing ".
47. section 53, the following paragraphs 3 and 4 are added:
"(3) the recipient of a partial disability pension is required to submit the
payers of income within the time limits overview of income pursuant to section 47
Act on pension insurance in the prescribed forms.
(4) failure to comply with the obligations referred to in paragraphs 1 and 2 may be
the payment of a pension from the pension insurance is stopped, if the recipient
levy was in the call to this effect is notified; failure to comply with
the obligations referred to in paragraph 3 may be a partial payment
the invalidity pension is stopped, always. ".
48. In § 54 para. 1, in the first sentence the words "and in § 48 para. 1 to 7 "
replaced by the words "in paragraph 48 and 48b" and the second sentence is deleted.
49. In § 54 para. 2, after the words "in article 11" shall be inserted after the words: "paragraph.
1. "
50. in § 54 para. 3, after the words "set out in" the following words are inserted: "§
paragraph 8A. 2 sentence third, ".
51. In § 54 para. 4, the words "44 and 83 of this Act and section 108 of the Act
No. 100/1988 Coll. on social security, as amended by Act No.
582/1991 Coll., "shall be replaced by" and 83 ".
52. In § 54 para. 5 the second sentence after the word "organization" shall be inserted after the
the words: "(small organization)".
53. § 58 para. 2 is added:
"(2) the jurisdiction of the District Social Security Administration shall be governed by
the place of service of the Organization, which is headed by the payroll records, or
the seat of the small organizations, if you decide on dosages employees and their
of the family; If it is a small organization is a natural person, the
the jurisdiction of the District Social Security Administration place of residence
residence of a natural person. ".
54. In § 61 para. 1, point (a), the words "the appropriate nápravně)
educational institution "are replaced by the words" the competent prison ", and in subparagraph (b))
are deleted, the words "and cooperating persons".
55. In section 74 para. 2 (a). and the words "are deleted) or cooperating
the person "and the words" or a person "for cooperating.
56. In article 81 paragraph 1. 1, after the words "proceedings" is inserted after the word "Declaration".
57. In section 82 para. 2 (a). a) and (d)), the words "employer is different
citizen or organisation who do not "shall be replaced by
"the employer does not do".
58. § 82 para. 2 (a). (b)), and (c)):
"(b)) team members, who are not in employment relationship to the cooperative,
but they perform for the cooperative work, for which they are rewarded for it
This cooperative,
(c) citizens referred to in §) 36 (a). (d)), f), (g)), i) to o) and r) to t) in
the organization competent under section 36 to perform the tasks in the implementation of the pension
insurance ".
59. In section 82 para. 5 at the end of attached these words: "in the
the place of permanent residence ".
60. section 82 para. 7 read as follows:
"(7) the application for benefit, pension to which entitlement during
imprisonment or custody, serves the citizen through
prison. ".
61. In § 83 para. 1 the second sentence shall be deleted.
62. In paragraph 84, the word "notary" shall be replaced by "officially".
63. In section 85 is deleted in the title of "work and spare time",
in subparagraph (a)), after the words "competent" is inserted after the word "military" and in
subparagraph (e)), after the words "unemployment benefits" the words "before 1. January
1996 ".
64. In paragraph 85, the existing text shall become paragraph 1 and the following
a new paragraph 2 is added:
"(2) the period of custody set out in section 6 (1). 4 (b). and section 11 of the show)
by decision of the District Social Security Administration of the time and the scope of this
care. Proceedings under the preceding sentence shall be served on the
the prescribed form; This proposal can be submitted after the first
referred to care, but not before the application has been made to participate in the
pension insurance pursuant to § 5 para. 3 the second sentence and paragraph. 4 of the law on
Pension Insurance Act, not later than two years from the end of this
care. Against the decision of the Czech social security administration on the appeal
against the decision of the District Social Security Administration referred to in
the first sentence can be appealed to the regional court. ".
65. In § 86 para. 1 are deleted the words "referred to in section 7 (b). a) and b)
the law on social security. "
66. § 86 para. 2 is added:
"(2) the written decision is issued, in the case of mass increase
paid pension insurance benefits; in these cases, you will receive
citizen of the written notice of the increase of these benefits. ".
67. In § 88 para. 1 and 3 are deleted the words "(a). and) ".
68. section 89, including the title and notes no. 61):
"§ 89
Appeals against decisions in matters of pension insurance
(1) the decision of the Czech social security administration in matters of
pension insurance can be appealed, if in this
the Act does not provide otherwise. An appeal against this decision
Court. ^ 61)
(2) the appeal is not admissible against the decision, which is
the basis for the decision on a pension from the pension insurance; Court
will examine such a decision only when making a decision on the appeal
against the decision of the Czech Social Security Administration about retirement.
(3) if the applicant does not have a General Court in the Czech Republic is competent to
the decision of the appeal court within whose jurisdiction the seat of the Czech
the social security administration, which issued the decision.
(4) if so requested by a party to proceedings before the expiry of the time limit for appeal
a resource for communication of data for calculating the pension, begins to run new
the time limit for appeal from the date on which it was a party of these
documents delivered.
(5) an appeal against a decision on the reduction or withdrawal of the pension
or stop its payment does not have suspensory effect.
(6) until the Court decides, the Czech social security administration
issue a new decision establishing the appeal meet.
(7) the provisions of the preceding paragraphs shall apply mutatis mutandis to the correction
against decisions to increase income for impotence.
61) § 246 and 250 l civil procedure. ".
69. section 90 (a). (b)):
"(b)) challenges pursuant to § 53 para. 1, 2, and 4. ".
70. in section 93 para. 1 the words "are deleted or sickness
^ 25) security (hereinafter referred to as the "regulations on sickness insurance") ", and
footnote 25).
71. In § 94 paragraph. 1, the words ' six months ' are inserted after the words
including note No. 62): ", including compensation the previous work
the inability of that will be included in the support period for the purposes of
^ sickness, 62)
Article 15, paragraph 62). 4 of the law No. 54/1956 Coll., as amended. ".
72. In § 94 paragraph. 3 is deleted letter a) and in (b)), the words
"nápravně educational Institute, or Institute for remand"
shall be replaced by the word "prison".
73. In § 100 para. 2 the words "the express" is replaced by "to the basic
fare ".
74. In § 100 para. 4 the second sentence with the following words at the end of connect including
Comment # 26): "for the compensation for the use of motor vehicles
working the go. ^ 26)
26) Act No. 119/1992 Coll., on travel compensation, as amended by Act No.
44/1994 Coll. ".
75. In paragraph 104, the following sentence at the end connects: "against the decision
refunds issued in appeal proceedings cannot appeal to the
Court. ".
76. In section 104b paragraph. 2 (a). (b) the words "are deleted) and the cooperating
the person ".
77. § 104f, the following paragraph 3, including note No. 64):
"(3) an appeal against a decision to cancel the authorisation of payments
premiums and penalties ^ 64) does not have suspensory effect.
64) section 20a of Act No. 589/1992 Coll., as amended by Act No. 241/1994 Coll.
Act No. 160/1995 Sb.
78. In section 108 at the end of joining this phrase: "the provisions of the preceding sentence
applies mutatis mutandis to the procedure for fines to be imposed pursuant to § 121 paragraph 2. 2 and
§ 122a of paragraph 1. 2. ".
79. In paragraph 109, at the end of this sentence: "connects the district administration of social
Security with jurisdiction at first instance in disputes
the emergence of participation in pension insurance. ".
80. in paragraph 110 of paragraph 1. 1 the second sentence at the end of connecting these words: "or
the police of the Czech Republic competent according to the place of permanent
stay authorized, which accepts applications for benefits referred to in the first sentence ".
81. section 110, the following paragraphs 4 and 5 are added:
"(4) departments and the authorities which are competent in accordance with paragraphs 1 to 3 are
required to write an application for the benefit of the pension insurance; may not refuse to
the drafting of the application, even when they have considered that the citizen does not meet the conditions
laid down for entitlement to a pension benefit, or if the request is not
citizen accompanied by the necessary documents. The request shall provide the forms
issued by the authorities referred to in § 9 para. 1.
(5) the citizens who served in the old-age pension, full disability
or partial disability with the authorities referred to in paragraphs 1 to 3, and at the time of
the submission of this application are not in service, shall attach to the application for
This income confirmation of the organisation to which they are in a relationship, which is based
participation in the Pension Insurance Act, the duration of the relationship, the date of its
the end of and about whether they paid sick leave from sickness
insurance; organisation shall, at the request of a citizen, to issue this certificate.
The provisions of the preceding sentence shall apply mutatis mutandis to the management of social district
security, if the citizen of the self-employed activity. ".
82. In § 111 paragraph. 1 deleted part of the sentence after the semicolon.
83. § 111 paragraph. 5 is added:
"(5) against the decision of the appellate body on appeal may give rise
resource. An appeal against this decision, decides
Court; ^ 61) § 89 applies here mutatis mutandis. ";"
84. In paragraph 112, the words ' the provisions of § 89 paragraph 1. 1 and 2 and section 108 does not apply "
replaced by the words "shall apply mutatis mutandis the provisions of title the second and fifth, with
the exception of § 82, 83, 108 and 109.
85. In section 115 are deleted, the words "or at výsluhu.
86. In paragraph 117 of the second sentence is deleted "and way of payment".
87. section 118, the following paragraphs 3 and 4 are added:
"(3) the municipality shall designate a specific recipient with his consent, in cases
When the payment of the benefits to date recipients apparently has not reached the end,
you want the batch to serve, or if this were harmed the interests of the people,
that is a pensioner shall maintain, or if it is not true,
or his legal representative, the payment received. The consent of the creditor,
or its legal representative, with the provision of a specific recipient
requires only if the claimant or his legal representative,
cannot receive payment; This does not apply if the creditor or its
the legal representative, due to their health condition may not be submitted
comments on the provisions of a specific recipient.
(4) the legal representative and the specific recipient are required to use the dose
only in favour of the authorized person is entitled shall be obliged to
to nourish. A special recipient designated beneficiary who is unable to
to receive payment, uses the dose according to the instructions of the authorised. ".
88. in paragraph 118, the following new section 118a to 118, including headings and
Notes No. 65) and 66):
"The responsibility of the pension insurance beneficiaries and organizations
section 118a
(1) if the pension was paid out unfairly or in a higher amount than the
He belonged, because the recipient has not met any income he saved
obligation, or part of the pension, as he had to the circumstances
assume that wrongly was paid or in a higher amount than the
He belonged, or otherwise knowingly caused the pension or portion thereof has been
paid wrongly or in a higher amount than the payer's income has belonged to
against the beneficiary of the pension are entitled to a refund or reimbursement of incorrectly
the amounts paid.
(2) If a citizen was paid a pension and have not yet
conditions laid down by the law on pension insurance for the payment of
This pension, ^ 65) the payer of the pension in respect of that citizen entitled to
refund of the paid amounts of the retirement pension that nenáležely.
(3) entitlement to the refund, where applicable, the refund of amounts paid unduly
or at a higher level than secondary, the expiration of three years from the date of
social security institution found this fact, but not later than
the expiry of 10 years from the date of payment of benefits. The time limit referred to in the previous
the sentence does for appeal proceedings, enforcement of judgments,
or if they are on the reimbursement of the overpayment deducted from income or from
wages or paid by instalments on the basis of the agreement on the recognition of the debt.
(4) the Citizen, who must, on the basis of a final decision
the competent social security body, the dose may be back
the overpayment of income or srážen of wages, salary or other employment
income; in doing so, shall apply mutatis mutandis the provisions on the enforcement of judicial decisions
deduction from wages.
(5) the provisions of the preceding paragraphs shall apply mutatis mutandis to increase income
for impotence.
section 118b
If the Organization did not report or did not record any
or manner or in a timely manner or filed reports, submitted by the
record or data certified organisations were incorrect, and as a result
the pension was granted wrongly or in a higher area than belonged,
is required to replace the wrongly paid amounts.
§ 118c
If the Organization and the recipient of a pension, the pension was
paid out wrongly or in a higher amount than belonged, correspond to the authority
social security for the refund of overpaid income jointly and
severally liable. Organization and the recipient of income shall be settled in accordance with each other
degree of fault. Disputes about the netting between the organisation and the beneficiary
retirement decisions the courts. ^ 66)
section 118 d
To pay the costs
The social security institutions are not entitled to reimbursement of costs incurred
in the management of pension insurance including the proceedings before the Court.
65) section 37 of Act No. 155/1995 Coll.
66) § 9 para. 2 (a). d) code of civil procedure. ".
89. In section 119 paragraph 1 the following paragraph 2 is added:
"(2) in cases where the self-employed person has no place
permanent residence in the territory of the Czech Republic, the territorial jurisdiction of the district
the social security administration manages the place of self-employed
activity; If several jobs self-employment, it is
locally appropriate District Social Security Administration, in which the circumference of the
According to a statement the self-employed outweighs the performance
self-employment. ".
The former paragraph 2 becomes paragraph 3.
90. section 120:
"§ 120
(1) the payment of the retirement pension is stopped, if the amount of the anticipated
gross earnings or the amount of the monthly assessment base for backup on the
the premium to the pension insurance and contribution to State policy
employment at least the amount by which the payment of the pension
According to the Act on pension insurance do not belong. ^ 57)
(2) If, after the termination of the right to a widow's pension as a result of the conclusion of the new
the marriage was the widow still paid some of the pension payments,
such repayments shall be treated with the amount that belongs to the widow, pursuant to § 50 para.
5 of the Act on pension insurance. ".
91. In paragraph 120a at the end connects this sentence: "It shall apply mutatis mutandis,
If the application to participate in the pension insurance or odhláška of
This participation and the application to participate in the health insurance or odhláška
from this involvement, or if it is to be another legal act made within the time limit
established by this Act. ".
92. In section 120b is replaced with a comma at the end of dot and connect this
the words: "and to self-employed persons who receive sick pay from the
sickness insurance for self-employed persons. ".
93. the following section is inserted after section 120b 120 c, which including notes no. 67):
"§ 120 c
Who is considered as a self-employed person, what is meant by
performance of self-employment and cooperation in the performance of
self-employment, lays down the law on pension
insurance. ^ 67)
67) section 9 of Act No 155/1995 Coll. ".
94. In paragraph 121, the existing text shall become paragraph 1 and the following
a new paragraph 2 is added:
"(2) the persons referred to in paragraph 1, that the breach of an obligation of confidentiality
referred to in paragraph 1, can impose a fine of up to $ 50,000. About fine
is decided by the authority with which the negotiations took place. ".
95. In § 122a of paragraph 1. 2 delete the third sentence.
96. section 123a including note No. 68):
"section 123a
(1) if the debt on the insurance and finance charges on your aggregate shall not exceed
100 Czk
and) 31. December of the calendar year in the case of an organization or a small
Organization, or
(b)) on the day of an overview of income and expenditure under the Special
^ 68) of the Act, in the case of a self-employed person,
write off the debt owed by such competent authority, to the social
Security.
(2) if the premium payments made by checking the appropriate
the District Social Security Administration for the organization or small
the organization is detected error on premiums and penalties not exceeding in its
the aggregate of the amount of $ 100, the outstanding premiums and penalties is if not prescribed.
Article 15, paragraph 68). 1 and 2 of Act No. 589/1992 Coll., as amended by Act No.
160/1995 Coll. ".
97. the following section is inserted after section 123a 123b, which including the title reads as follows:
"§ 123 k
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. ".
98. section 125:
"§ 125
Provisions of this Act relating to benefits for pension insurance paid
mutatis mutandis to increase income for impotence from the pension
Security. 4) ".
99. section 126 including note No. 69):
"§ 126
Tasks in the Pension Insurance Act performs for internal scientific aspirants ^ 69)
authorities, which cater to pension insurance of their stuff
staff and students; with regard to the internal scientific aspiranta
posted to stipendijnímu stay abroad, shall perform the following tasks
The Ministry of education, youth and sports.
69) section 102 of the Act No 155/1995 Coll. ".
100. All provisions of the Act, the words "retirement security"
replaced by the words "pension insurance", the word "disability" shall be replaced by
the words "full disability", the words "invalidity pension" are replaced by the words
"full disability pension" and the word "disability" shall be replaced by the words "fully
invalid ".
101. Notes No. 3), 7, 12)), 15), 24) and 27) are deleted.
Article. (III)
Amendment of the Act of the Czech National Council No. 589/1992 Coll., on
social security contributions to the State employment policy, in
as amended
The Czech National Council Act No. 589/1992 Coll., on social
Security and contribution to the State employment policy, as amended by
the Czech National Council 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., Act No. 118/1995 Coll. and Act No. 152/1995 Coll.
shall be amended and supplemented as follows:
1. In section 2, at the end of this sentence: "connects the premium to the pension
insurance leads in a separate account in the State budget and the law on
the State budget is shown as a separate item of revenue of the State
budget. ".
2. section 3 (2). 1 (b). (c)) item 1:
"1. the staff in the employment relationship; for employees in employment
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 ".
3. In article 3, paragraph 3. 1. (a). c) point 2 is deleted. Points 3 to 5 shall
renumbered 2 to 4.
4. In article 3, paragraph 3. 1 (b). (c) point 4), the following point 5 is added:
"5. the judges".
5. § 3 (1). 1 (b). c) points 6 to 8 are added:
"6. the members of the Chamber of Deputies and Senators of the Senate,
7. the members of the municipal councils if they are paid
as a long term members of the municipal councils, the released
8. members of the Government, the President, Vice-President and members of the Supreme
the inspection authority and the Director of the security intelligence service, ".
6. section 3 (2). 1 (b). c) point 11 is added:
"11. the persons included to review regularly the performance of the work in the prison sentence
liberty or held in custody ".
7. in section 3, paragraph 3. 1 (b). (c)) at the end of attached these words: "(a).
2. "
8. section 3 (2). 2 and 3, including notes no. 2) and 51 to 53)) are added:
"(2) 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 social security legislation. ^ 51) Who is considered to be
for a self-employed person, the law on pension
insurance. ^ 52)
(3) 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.
2) Act No 155/1995 Coll., on pension insurance.
51) section 145a et seq.. Act No. 100/1988 Coll. on social security, in
amended by Act No. 308/1993 Coll., Act No. 241/1994 Coll. and Act No.
160/1995 Sb.
52) section 9 of Act No 155/1995 Coll.
53) paragraph 6 of Act No. 155/1995 Coll. ".
9. the Above paragraph 5, the following title is added: "assessment base". Under the heading
§ 5 shall be deleted.
10. in section 5 are deleted in paragraph 1 (c)) to (e)) and paragraph 3 to
5.
11. in paragraph 5, the following new paragraph 5a to 5 c, which including notes # 54) up to
61):
"§ 5a
(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 35% of the income from a separate
gainful employment after deduction of the costs incurred to achieve it,
ensure and maintain. Income from self-employment and expenses
incurred to achieve them, ensuring and maintaining, for the purposes of this
the law shall be considered by a special Act; ^ 54) for receiving of separate
employment for the purposes of this Act, the person shall be deemed to also receive
self-employed self-employed performance achieved
activities, even if this income for the purposes of the income tax of physical persons
considered income from employment ^ 55) or other income. ^ 56) for
self-employed persons, which will be charged in the double-entry system
accounting, ^ 57) Companion public company and general partner
a limited partnership shall, for the purposes of this Act for the receipt of
self-employment after deduction of the costs incurred in its
achieving and sustaining, safeguarding the income tax base is considered ^ 58) from this
activity.
(2) the assessment basis for self-employed persons for
pension insurance and contribution to the State employment policy is
at least three times the amount to which they are counted fully a part of the personal
the calculation basis for the determination of the calculation basis for the assessment of
income from pension insurance ^ 59) (hereinafter referred to as "unlimited amount for
calculation of the pension "), which applies to the 1. January of the calendar year for which the
pension insurance premiums are paid. The assessment base pursuant to
the previous sentence shall be reduced by an amount equal to one quarter of unlimited amounts
for the calculation of the pension referred to in the previous sentence for each calendar month
in the period in which did not last for an entire calendar month of participation in the
pension insurance of self-employed persons or all
the calendar month of self-employed were entitled to
sick of sickness insurance of self-employed persons,
where appropriate, the materialization of such sick leave, engaged in the armed services
strengths (civilian service), or have received maternity benefit
(financial assistance) from sickness insurance self-employed
Active; the calendar for the purposes of part of the sentence before the semicolon
It is understood that part of that self-employed person
It exercised a self-employed person if the performance of this activity
did not last for an entire calendar month. For the beneficiaries of the retirement or full
the invalidity pension is for the purposes of this Act, the time of receipt
the sickness of the sickness insurance of self-employed persons
It also means the duration of the incapacity after the support period for
provision of health insurance rules.
The chargeable amount may not exceed $ 486, 000; This amount is reduced by the
amount $ 40 500 for each calendar month as referred to in the second sentence.
(3) the assessment base for the self-employed insurance
sickness insurance is defined as the amount of the monthly assessment
the Foundation pursuant to § 14 para. 2, 4 and 5.
section 5b
(1) the person voluntarily sympathetic assessment base for pension insurance
for the determination of the amount of the premiums to the pension insurance is the amount you
determined by them, but at least a month unlimited amount for the calculation of the pension
valid to 1. January of the calendar year in which the pension insurance
the insurance applies.
(2) for the purposes of the Act on pension insurance for the assessment basis for the
the determination of the annual calculation basis ^ 60) considers the assessment base
referred to in paragraph 1 and adjusted by multiplying it by the coefficient
laid down as a proportion of general assessment base ^ 61)
calendar year for which the premium to the pension insurance, and
general assessment base ^ 61) for the calendar year in which the
the premium paid on pension insurance, but not more than for the calendar
the year that two years preceding the calendar year in which the date falls within the
which is granted a pension; However, if the calendar year for which
pension insurance premiums, preceded by a maximum of two years
the calendar year in which the day falls, from which the pension is granted,
It is considered the assessment base for the purposes of the Act on pension
insurance assessment basis referred to in paragraph 1.
§ 5 c
Fundamentals of assessment pursuant to § 5-5b shall be rounded off to the nearest Crown
upwards.
54) § 7 para. 1 and 2 and § 24 para. 1 and 2 of Act No. 586/1992 Coll., on
as amended.
55) paragraph 6 of Act No. 586/1992 Coll., as amended.
56) § 10 para. 1 (b). and) Act No. 586/1992 Coll.
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.
58) Eg. § 7 para. 4 and 5 and § 23 paragraph 1. 2 of the Act No. 586/1992 Coll., on
amended by Act No. 259/1994 Coll.
59) § 3 and § 107 para. 2 Act No 155/1995 Coll.
60) § 16 para. 2 and 3 of Act No. 155/1995 Coll.
61) § 17 para. 2 Act No 155/1995 Coll. ".
12. in section 6 (1). 2 are deleted, the words "and for cooperating persons".
13. in section 7 (2). 1 (b). (c) the words "are deleted) and cooperating
people ".
14. section 7 (1). 1 (b). (d)):
"(d)) for persons participating pension insurance on a voluntary basis 26% pension
insurance. ".
15. section 7 (1). 2 is added:
"(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 insurance shall apply. ".
16. in article 7, paragraph 3 is deleted.
Paragraph 4 becomes paragraph 3.
17. in § 8 para. 1 in the second sentence the words "cleared him in the context of
with the performance of the employment "shall be replaced by the words" to him, to enter in "and at the end of
connects this sentence: "in the calendar month in which the employee has
eligible income from it, but you can't knock the insurance on the ground that
This revenue is not in cash form, collide or small organization
Organization of insurance income in cash form of cleared employees in
the next few months. ".
18. in § 9 para. 2 connect the end of the sentence: "If the organisation
the day, which is intended for the payment of wages and salaries, by day
later, it is required to notify the Czech administration of social
the security of this change no later than one day before the original date of payment
wages and salaries; If the organization fails to comply with this obligation, it shall be deemed that the
change the date specified in the Organization for the payment of wages and salaries.
In the case of premiums withheld employees under section 8 (2). 1 third sentence is
This premium that is payable within the time limits specified in the first sentence up to fourth in the
calendar month following the month in which the
employees posted income from premiums deducted. ".
19. in section 10, at the end of this sentence: "connects the provisions of § 9 para. 2
the fourth and fifth sentence applies here mutatis mutandis. ";"
20. In paragraph 11, in the first sentence the words "the competent nápravně the educational
the Institute "shall be replaced by" the prison "and other words in the sentence
"Nápravně educational Institute" and "must" are replaced by the words "Jail" and
"required".
21. § 12 para. 2 is added:
"(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. ".
22. in paragraph 13, the words "to pay the premiums for themselves and their cooperating persons
and pay them separately "are replaced by the words" contributions to the pension scheme
insurance and contribution to the national employment policy and the insurance on the
sickness insurance ".
23. The existing text of § 13 shall become paragraph 1 and the following new
paragraph 2, which reads as follows:
"(2) a self-employed person is required to pay under the conditions
under either the pension insurance premiums and contribution to the
State employment policy, or advances on the premiums to pension
insurance and contribution to the State employment policy (hereinafter referred to as
"the advance on premiums") and the surcharge on premiums to the pension insurance and
contribution to the State employment policy (hereinafter referred to as "a supplement to the
the premium ").".
24. under section 13 shall be added to § 13a is inserted:
"§ 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. 3 of the Act on pension
insurance, and for the calendar month following that month;
the obligation to pay advances on the premiums on the basis of this application takes
the last time per calendar month preceding the calendar month, in
which has been or should be given an overview of income and expenditure in accordance with § 15
paragraph. 1 for the calendar year in which the self-employed person
Active signed up to participate in the Pension Insurance Act, or
(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
compulsory retirement insurance pursuant to section 10, paragraph 1. 1 and 2
Act on pension insurance, and for the calendar month following the
This month; the obligation to pay the advance on premiums on the basis of this
mandatory participation 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
compulsory retirement insurance pursuant to section 10, paragraph 1. 1 and 2 of the law on
pension insurance.
(2) If a self-employed person signed up to participate in the
pension insurance pursuant to section 10, paragraph 1. 3 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). 5 the 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).
5 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. 3 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. ".
25. section 14 and 14b are inserted:
"section 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)) of the monthly assessment base.
(2) the monthly assessment base for the self-employed
the payment of advances on premiums is the amount you designate. If the person
self-employed self-employed person engaged in
preceding calendar year, the amount of the monthly assessment
the base of at least 35% of the amount equal to the average of income from
self-employment for this year after the deduction of costs
incurred to achieve them, ensure and sustain the falls on the one
calendar month, in which at least part of this month has been exercised
self-employment, that if the amount of such
the lowest monthly assessment base has exceeded the amount of 40 500 Eur,
lowest monthly assessment base amounts to this amount.
(3) the date on which he was or was to be filed under section 15 paragraph overview. 1, with
the advance on premiums in the amount of the corresponding monthly order basis
determined in accordance with paragraphs 2, 4 and 5 shall apply until the date on which it was or should have been
such a survey administered in the next calendar year.
(4) on application to self-employed persons, the competent
the District Social Security Administration be reduced proportionately to the maximum period of three
months, the monthly assessment base, if her income from a separate
gainful employment after deduction of the costs incurred to achieve it,
securing and maintaining the average of one calendar month in
period from 1. January of the calendar year up to the end of the calendar month
preceding the calendar month in which the application was submitted
the reduction, at least in the period of three consecutive calendar months
consecutive, is at least one-third less than the revenue
falling in the preceding calendar year to an average of one
calendar month, in which at least for part of the month has been exercised
self-employed economic activity.
(5) the monthly assessment base determined in accordance with paragraphs 2 and 4 shall not
be less than a quarter of unlimited amounts for the calculation of the pension, which
applies to the first day of the calendar month in which the advance on
the insurance applies. Monthly assessment base is rounded up to whole
Crown upwards.
(6) the monthly assessment base, that self-employed person
established in accordance with this Act and led an advance on him
insurance, you cannot amend.
(7) advances on the premiums are not paid per calendar month, in which all
the calendar month of self-employed were entitled to
sick of sickness insurance of self-employed persons,
where appropriate, the materialization of such sick leave, engaged in the armed services
strengths (civilian service), or have received maternity benefit
(financial assistance) from sickness insurance self-employed
Active; Section 5a paragraph 2. 2 the second part of the sentence after the semicolon applies here mutatis mutandis.
The provisions of the preceding sentence shall not apply to the payment of advances on premiums for
calendar month, in which was established the participation of self-employed persons
on health insurance, if in that month was her working
the inability to (was ordered quarantine).
(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, and
5.
(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.
§ 14a
(1) the advance payment on the insurance is payable from the first day of the calendar month,
that is, the eighth day of the next calendar month.
(2) a self-employed person may, after consultation with the relevant
the District Social Security Administration pay advances on premiums
longer than the monthly period, but only in the future and until the end
of the calendar year.
(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. 1 and 2 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. 3 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. ".
26. the following section is inserted after section 14b, 14 c, which reads as follows:
"§ 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)).
(2) insurance premiums on health insurance is paid together with the backup on
insurance premiums in accordance with § 14a para. 1 and 2; If health insurance was founded in
the period which has already been paid to the advances on the premiums in accordance with § 14a
paragraph. 2, applies to the maturity of the insurance to the sickness insurance § 14a
paragraph. 1. ".
27. sections 15 and 16, including a note No. 62):
"§ 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 income from
self-employment and the expenditure incurred in their
achieve and maintain a State, providing details of the assessment basis for the
the premium to the pension insurance and contribution to State policy
employment, the lowest monthly assessment base for backup on the
premiums, the total premiums, advances on the premiums to the pension insurance and
contribution to the State employment policy and health insurance
insurance; If the self-employed person engaged
as a self-employed person in the form of cooperation is required to include in the
This overview also the name and surname, residence and social security number of the person
self-employed, with which it cooperates. If the person
employed processes tax returns tax consultant is obliged to
This fact to the appropriate District Social Security Administration provide evidence
30. April of the calendar year in which the obligation to submit a tax
return for the previous calendar year.
(2) If, on the basis of an additional or amending tax return
data on the amount of income from self-employment or expenditure
incurred to achieve them, ensure and maintain that the person
self-employed stated in the list referred to in paragraph 1, the
required to report these changes to the competent district administration social
security at the latest within eight days from the date of such a change
She learned; It uses the form for submission of the report referred to in paragraph
1. this Administration is based on this declaration shall notify the
self-employed person the new level of the lowest monthly
the calculation basis for the determination of advances on premiums and premiums
sickness insurance, the amount of unearned premiums to the pension insurance and
contribution to the State employment policy, the amount of the excess on the insurance
the pension insurance and how to determine the amount of unearned premiums or
the excess on the insurance on pension insurance.
(3) the new amount of the lowest monthly assessment base notified by the person
self-employed pursuant to paragraph 2 shall apply for the establishment of advance payments
the premium (premium on sickness insurance), which are due after
the date on which the amount was a self-employed person in writing
notified if these backups (sickness insurance premiums) have not been
prior to that date have already been paid. The due premiums to the pension insurance and
contribution to the State employment policy is a self
required to pay self-employed within eight days from the day on which it was
the District Social Security Administration the amount notified in writing. For
refund of overpaid premiums to the pension insurance of the merged
by reducing the specified the calculation basis of the reasons mentioned in paragraph 2
apply to section 17 of that form, submitted pursuant to paragraph 2, first sentence
considered a request for refund of overpaid contributions on retirement
insurance.
(4) an indication of the designated assessment basis, which the person
self-employed in the list referred to in paragraph 1 cannot be
subsequently changed with the exception of when this basis must be due to a change
data on income from self-employment or expenditure
incurred to achieve them, ensuring and maintaining either increased to
the amount of the lowest assessment base for insurance to pension
insurance and contribution to the State employment policy, or reduced to
This amount on the grounds that self-employed person at a glance
referred to in paragraph 1 has identified the assessment base for insurance to pension
insurance and contribution to the State employment policy in the amount of
the lowest of the calculation basis.
(5) where a person is self-employed according to the indications referred to in
an overview of income and expenditure referred to in paragraph 1 meet in the calendar
year for which this report was lodged, the conditions of participation in the pension
insurance pursuant to section 10, paragraph 1. 1 and 2 of the Act on pension insurance, and in
as a result of additional changes to the data on the amount of income from self-employment
activity or expenses incurred for their attainment, safeguarding and
keep (paragraph 2) does not meet these conditions, the premiums on
pension insurance and contribution to the State employment policy
paid for this calendar year for overpaid premiums
pension insurance and the form submitted in accordance with paragraph 2 of the first sentence
a request for the refund of the overpayment, if the self-employed person
operating simultaneously with the announcement of additional changes have to
participation in the pension insurance for this calendar year pursuant to § 10 para.
3 of the Act on pension insurance. When a person logs on separately
self-employed according to the previous sentence, to participate in the pension insurance,
at the same time is required to determine a new rate of assessment base pursuant to § 5a
paragraph. 1 and 2, and within eight days from the date of filing of the application to pay the difference to the
the pension insurance premiums and contributions to the State policy
employment, if as a result of the new calculation basis above this
the difference has arisen. Advances on the premiums paid after receiving an overview of
revenue and expenditure referred to in paragraph 1 shall be treated as an overpayment to
premiums to the pension insurance.
(6) where a person is self-employed according to the indications referred to in
an overview of income and expenditure referred to in paragraph 1 do not fulfil in
the calendar year in which this report was lodged, the conditions for participation in the
pension insurance pursuant to section 10, paragraph 1. 1 and 2 of the Act on pension
insurance, and as a result of additional changes to the data on the amount of income from
self-employment or expenses incurred for their
achieve, reinsurance and retention (paragraph 2) meets these conditions, the
paragraphs 2 and 3 apply mutatis mutandis; If a self-employed person for
This calendar year has already signed up to participate in the pension insurance
According to § 10 para. 3 of the Act on pension insurance, and as a result of the newly
specified above, the calculation basis under section 5a paragraph 2. 1 and 2 was the difference
contributions to pension insurance and State policy
employment, it is considered the outstanding premiums just this difference.
(7) 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 such persons after-given more reports referred to in paragraph 1 sentence
the first, or under paragraph 2 and unless these persons on the amount
the calculation basis specified under section 5a paragraph 2. 1 and 2, it is
report 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.
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 time specified in § 6 of the law on
pension insurance cannot be paid after the date of filing of the application for
income from pension insurance, for which the claim and the amount of the
time count.
(3) the premium to the pension insurance for the period referred to
and in paragraph 6 of paragraph 1). 1 (b). (c)) of the Act on pension insurance cannot pay
After a period of two consecutive calendar years following the calendar year,
to which falls within the calendar month for which this insurance applies,
(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.
(4) if the pension insurance premiums paid after the expiry of the time-limits
referred to in paragraphs 2 and 3, 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
for ten years, it is considered an overpayment on the insurance.
(5) 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.
62) § 40 paragraph 2. 7 of Act No. 337/1992 Coll., as amended
regulations. ".
28. in section 20 (2). 2 and section 20a para. 3 are deleted the words "pension
Security ".
29. in paragraph 20, paragraph 3, the following paragraph 4 is added:
"(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
and in a lower amount), than that should be paid, because of overpayment
the dose of sickness insurance; the condition, however, is that it was in the correct
the above made no later than the day preceding the day on which it became
enforceable payment Bill, 47) fixing the premiums were payable from this
because of the prescribed order, or
b) later than you should be paid, on the ground that was paid on account of the
other than the social security administration, or on an administrator account
taxes, or on behalf of health insurance; the condition, however, is that
these premiums have been paid on behalf of the social
Security no later than eight days after finding that they were paid on the
This other account; the provisions of § 20 para. 6 part of the sentence after the semicolon is true
here as well. ".
Paragraphs 4 to 8 shall be renumbered as paragraphs 5 to 9.
30. In article 20 (2). 5 are deleted the words "not retirement
and security "and at the end of this sentence is attached:" the person voluntarily
the participatory pension insurance does not pay the penalty payment of premiums to the pension
insurance, owed for the period of voluntary participation on this insurance. ".
31. in section 20a para. 1 at the end of this sentence: "connects to the payment of the debtor
premiums and periodic penalty payments in instalments cannot be enabled, if one has been filed against
the payer of its cancellation and liquidation or for a declaration of
bankruptcy or composition proceedings; the submission of this proposal is to
the payer of the insurance premium, which asks permission to instalments, shall in writing
notify the appropriate District Social Security Administration within eight days from the
the date on which this proposal is filed, or of the filing of the proposal
learned. ".
32. In section 20a para. 2 at the end of this sentence: "connects the provisions
paragraph 1 second sentence applies here mutatis mutandis. ";"
33. In section 20a para. 8 at the end of this sentence: "connects the provisions of § 20
paragraph. 4 apply here mutatis mutandis. ";"
34. In paragraph 22 of the paragraph. 1 the words "§ 9 para. 3, the fourth sentence of paragraph 10, section 11 "
replaced by the words "§ 9 para. the fourth sentence and paragraph 2. 3, § 10 sentence fourth and
Fifth, section 11, section 20a para. 1 part of the second sentence after the semicolon ".
35. In paragraph 22 of the paragraph. 2, after the words "in article 15" are inserted after the words: ", section 20a
paragraph. 1 part of the second sentence after the semicolon ".
36. section 22a is inserted:
"§ 22a
(1) if the organisation or a small organization called-up commitment to the district
social security administration or the Czech social security administration,
It is their first payment on the payment of the amounts due, in
the following order:
and) fines,
(b) the surcharge to premiums,)
(c)) the oldest outstanding balances of premiums,
d) common insurance payments,
(e)).
(2) If a self-employed person due an obligation to the district
social security administration or the Czech social security administration,
It is the first to cover the payment of the amounts due, and that in this
order:
and) fines,
(b)) the oldest premium arrears in pension insurance and contribution
the State employment policy,
c) common payments of pension insurance contributions to the State
employment policy,
(d) finance charge of unearned premiums) to pension insurance and contribution to the
State employment policy,
(e)) the oldest outstanding balances of sickness insurance,
f) normal payments of sickness insurance,
(g) finance charge of unearned premiums) on health insurance.
(3) the 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. ".
37. section 23, the following paragraph 4 is added:
"(4) the time limit provided for in this law to submit a prescribed form or
notification is maintained, if the last day of the period performed by the
the competent social security body or if the Administration passed to the
postal carriage. ".
38. In section 23a, the words "30. June "shall be replaced by ' 31. July ".
39. the following section is inserted after section 23a, 23b, which reads as follows:
"section 23b
As a self-employed person for the purposes of this Act, the also
cooperation in the performance of self-employment, if according to the law
on income taxes, as a result of this collaboration to distribute income
obtained from self-employment and the expenditure incurred in their
achieve and maintain, providing between multiple people. ".
40. In paragraph 25, before the present paragraph shall be inserted after paragraph 1, which
including notes no. 63):
"(1) the provisions of sections 2 to 24, shall apply to professional soldiers and soldiers in
additional service ^ 63) with the following deviations:
and) where under these provisions shall be exercised by the scope of the Czech administration
social security, by the competent authorities of the Ministry of
Defense,
(b)) where there is in these provisions is talking about the Organization and small
the Organization shall mean the Department of the army of the Czech Republic.
63) § 37 para. 2 (a). (b)) the armed services act. ".
The current paragraph 2 shall be deleted and paragraph 1 shall become
as paragraph 2.
41. In § 25 para. 2, the words "and the police of the Czech Republic" shall be replaced by
"and for members of the police of the Czech Republic and the security services" and in the
(b)) at the end of attached these words: "and security services".
42. the following section is inserted after section 25a, 25b, which reads as follows:
"§ 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. ".
43. under section 28 shall be added to § 28a is inserted:
"§ 28a
Until 31 December 2006. December 1998 are also internal scientific insurance payers
aspiranti, if they are involved in the sickness insurance scheme. ".
44. In article 29, the words "nápravně educational Institute" shall be replaced by
"the prison".
45. In all the provisions of the Act, the words "retirement security"
replaced by the words "pension scheme".
Article IV
cancelled
Article. In
cancelled
Čl.VI
cancelled
Article. (VII)
To change the code of civil procedure
Act No. 99/1963 Coll., the code of civil procedure as amended by Act No. 36/1967
Coll., Act No. 158/1969 Coll., Act No. 50/1973 Coll., Act No. 20/1975
Coll., Act No. 135/1982 Coll., Act No. 180/1990 Coll., Act No. 328/1991
Coll., Act No. 519/1991 Coll., Act No. 263/1992 Coll., Act of the Czech
the National Council No. 24/1993 Coll., Act No. 171/1993 Coll., Act No. 116/1994
Coll., Act No. 152/1994 Coll., Act No. 216/1994, Coll., Act No. 84/1995
Coll. and Act No. 118/1995 Coll., shall be supplemented as follows:
1. in § 9 para. 2 (a). (d)), after the words "the provisions of" the following words are inserted:
"pension insurance and".
2. § 246 para. 2, after the words "health security" following this
words: "age insurance".
3. In section paragraph 246b 1 the second sentence, after the words "retirement security"
the following words shall be inserted: "and the pension insurance".
4. In section paragraph 250s 2, after the words "retirement security" following this
the words "and the pension insurance".
Article. (VIII)
Amendment of the Act of the Czech National Council No. 549/1991 Coll. on court fees,
as amended
The Czech National Council Act No. 553/1991 Coll. on court fees in
amended by Act of the Czech National Council No. 271/1992 Coll., Act No. 273/1994
Coll., Act No. 36/1995 Coll. and Act No. 118/1995 Coll., shall be supplemented as follows:
In section 11 (1) 1 (b). (b)), after the words "social security"
These words: "age insurance".
Article. (IX)
Amendment of the Act of the Czech National Council No. 368/1992 Coll., on administrative
fees, as amended
The Czech National Council Act No. 368/1992 Coll., on administrative fees, in
the text of the Czech National Council Act No. 10/1993 Coll., Act No. 72/1994 Coll.
Act No. 85/1994 Coll., Act No. 273/1994 Coll., Act No. 36/1995 Coll. and
Act No. 118/1995 Coll., shall be supplemented as follows:
In § 9 para. 2 (a). and), after the words "social security"
the following words: "on pension insurance,".
Article. X
cancelled
Article. XI
cancelled
Article. (XII)
cancelled
Article. XIII
cancelled
Article. XIV
cancelled
Article. XV
cancelled
Article. XVI
cancelled
Article. XVII
cancelled
Article. XVIII
Regulation (EEC)
§ 10 (1) is hereby repealed. 1 and 4 of the law of the Czech National Council No. 372/1990 Coll.
about salary and compensation of expenses of members of the Czech National Council, as amended by law
The Czech National Council No. 266/1991.
Article. XIX
The President of the Chamber of deputies to ratify, in the collection of laws of the United
the Republic has declared a full text of the law No. 54/1956 Coll., on sickness
insurance of employees, as is apparent from the amendments and additions made
subsequent legislation, the Czech National Council Act No. 582/1991 Coll., on the
Organization and implementation of social security, as is apparent from the changes and
additions made by later regulations, and act of the Czech National Council
No. 589/1992 Coll., on social security and a contribution to
State employment policy, as is apparent from the amendments and additions
carried out by later legislation.
Article. XX
The effectiveness of the
This Act shall take effect on 1 January 2000. January 1996.
Uhde in r.
Havel, v. r.
Klaus r.
6) § 70 para. 2 of the Act No. 100/1988 Coll., on social security.
7) § 10 para. 1 and 2 of Act No. 155/1995 Coll., on pension insurance.