141/2013 Sb.
REGULATION OF THE GOVERNMENT
of 15 July. may 2013
laying down more detailed adjustment of mutual transfer of pension
rights in relation to an occupational pension scheme of the European Union
The Government ordered under section 105a, paragraph. 4 and 5 of Act No 155/1995 Coll., on
pension insurance, as amended by Act No. 189/2006 Coll. and Act No.
314/2012 Coll. and under section 15(2). 5 of law No. 426/2011 Coll., on pension
savings:
§ 1
The subject of the edit
This regulation lays down further to a directly applicable regulation
The European Union ^ 1) the calculation of the amounts set out as the transferred
the income obtained in the Czech Republic the right to the pension scheme
The European Union and the transfer of pension rights acquired in the pension system
The European Union to the Czech pension insurance. This regulation also
regulates the transfer of retirement savings in the context of participant
with the transfer of pension rights.
§ 2
The calculation of the amounts set out as the transferred pension right
obtained in the Czech Republic
(1) the financial amount provided for as pension transferred a right acquired in
The Czech Republic is calculated as the product of the unit value of the deferred
income and total projected percentage retirement pension and
the relevant part of the core area of the old-age pension.
(2) Estimated percentage of the acreage of the retirement pension is calculated
the procedure according to § 33 paragraph. 2 and § 34 paragraph. 1, 2 and 5 of the Act on pension
insurance with the understanding that the period of insurance, including periods of paid employment
activities carried out after the entitlement to old-age pension and calculation
the Foundation shall be to the reference date; for the record day is considered the day of the
the application of the request for conversion of the pension rights of the appropriate institution
The European Union, or a day, which according to the directly applicable regulation
The European Union ^ 1) entitled on the transfer of pension rights to ask,
If the application has been applied before that date. For the purposes of determining the
the personal assessment base is excluded for a period shall be deemed to
the period of participation in the pension system of the European Union. In the case of other requests
on the transfer of pension rights for the vesting period for the determination of personal
the assessment base is considered the period that begins with the calendar year
immediately following the calendar year in which it was filed
the previous pension rights, the application for conversion. Estimated percentage
acreage of the retirement pension shall be rounded up to whole Crown.
(3) the relevant part of the base acreage of the retirement pension is calculated, if
applicable on the date of the day before the date of retirement age, so that the
the basic area of old-age pension valid on the date decisive multiplied by
proportion of the length of periods of insurance completed in the Czech pension insurance
reference date and the total periods of insurance completed in the Czech pension
insurance to the reference date and time from the vesting day to day achievement
the age of the applicant of the transfer of pension rights (hereinafter referred to as
"the applicant") under the rules applicable to the reference date; calculated as follows
the relevant part of the base acreage shall be rounded up to whole Crown.
The relevant part of the base acreage of the retirement pension shall be determined, if the
applicable on the date of the day on which the applicant has reached retirement age or
later in the day, the amount of basic old-age pension applicable to acreage
reference date.
(4) the unit value of the deferred pension shall be determined according to the age,
which the applicant the date decisive reached throughout the years, mortality
tables in force on the date decisive and 70% of the maximum value of the technical
interest rates set by the different law ^ 2) for the purposes of
insurance, which applies to the reference date. Unit value
deferred income is calculated as unit initial value
předlhůtního of deferred annuities in accordance with the formula set out in the
the annex, while the calculation shall be rounded up to whole Crown.
(5) For the determination of the unit value of the deferred pension shall be applied
mortality table, the Ministry of labour and Social Affairs of the uniform for
women and men and set out for a period of five consecutive
calendar years.
(6) the amount calculated in accordance with paragraphs 1 to 5 shall be increased by the amount of
defined as the interest on the amounts calculated in accordance with paragraphs 1 to 5
for the period from the vesting day to the day preceding the date of the transfer
the financial amount of the Czech social security administration account to an account in
the pension system of the European Union. The amount of the interest shall be calculated with composite
úrokováním, with an annual interest rate equal to the discount rate of the Czech national
the Bank applies to the reference date. The amount of interest shall be rounded to whole
the Crown up.
§ 3
The transfer of pension rights acquired in the pension system of the European Union to
the Czech pension insurance
(1) the period of service or employment in the European Union or its
institutions, where the period of insurance obtained in pension system
another Member State of the European Union, which was included in the amount of
pojistněmatematického the equivalent of the pension rights acquired in
the pension system of the European Union (hereinafter referred to as "the pension equivalent"),
to obtain the insurance period required for entitlement to a pension in the Czech
pension insurance shall be considered in the same time period and in the same
the scale for the period of insurance in the Czech pension insurance.
(2) the period of insurance and the basics of assessment used for the determination of
the calculated base, which were referred to in § 2 (2). 2 taken into account when
the calculation of the amounts set out as the transferred pension right
obtained in the Czech Republic, are considered in the same time period and in the
the same range for the period of insurance and the basics of assessment in the Czech Republic
pension insurance.
(3) the amount of the pension, the equivalent of which was remitted on account of the Czech
the social security administration, shall be transferred to the Czech currency using the exchange rate
published by the Czech National Bank for the day of the transfer of the pension
equivalent to the account of the Czech social security administration; to the above
the pension equivalent does not belong to the amount of the pension was
equivalent increased in the period from submission of the application for the transfer of pension
transfer the pension rights into account equivalent to the pension system
Of the European Union. If the pension equivalent also includes converted
the pension law obtained in the Czech Republic in the amount determined under section 2,
shall be reduced for the purposes of determining the transfer of pension rights acquired in
retirement system pension equivalent to the European Union in accordance with the first sentence
the financial amount fixed pursuant to § 2 (2). 1 to 5.
(4) the amount of the percentage retirement pension provided for under the law on
pension insurance is increased by the amount determined in accordance with the above
the pension equivalent adjusted in accordance with paragraph 3 and the unit
the value of a deferred pension, however, as soon as possible after the date of retirement
age according to the Act on pension insurance. The amount so established shall
be deemed to be the amount of the retirement pension provided for with regard to the length of the
the period of service or employment in the European Union or its institutions,
which established the participation in the pension system of the European Union, and vyměřovacím
the basics for this period of time. If not entitled to a retirement pension
the percentage of acreage would be laid down in accordance with the first sentence, because of death,
added the increase referred to in the first sentence of 50% for the percentage of acreage
the widow's pension or vdoveckého and 40% for the percentage of acreage
orphan's pension, if those pensions belong because of the death of the person
the old-age pension would be established in accordance with the first sentence.
(5) the increase in the percentage of the pension referred to in paragraph 4 shall be calculated
as a percentage of the amount of the pension of the adjusted equivalent referred to in paragraph 3 and
the unit value of a deferred pension under the formula set out in the annex.
For the calculation of the mortality table shall apply for the purposes of converting valid
pension rights to the pension scheme of the European Union and 70% of the value
the maximum technical interest rates set by the different law ^ 2)
for the purposes of the insurance industry, which applies on the date of submission of the request for conversion
pension rights acquired in the pension system of the European Union to
the Czech pension insurance. The calculation shall be rounded to the whole of the Crown
up.
(6) the length of periods of insurance in the Czech pension insurance referred to in paragraphs 1
and 2 increase the percentage of acreage and the amount of income referred to in paragraphs 3 to 5 shall
be determined at the date of the request for the transfer of pension rights acquired in
the pension system of the European Union to the Czech pension insurance;
This date is decisive for determining the variables that affect the calculation.
Credit insurance periods and increase the percentage of acreage referred to in the first sentence,
performs the first at the date of transfer of the pension equivalent to the account of the Czech
the social security administration.
§ 4
Transfer of pension savings
If the applicant has been involved in pension savings ^ 3) and asked for a transfer
pension rights under section 2 are subject to transfer, whether or not the means
the participant's retirement savings, pension company transferred by the
§ 15 paragraph. 5 of the Act on pension savings on account of the Czech administration
social security.
§ 5
The transfer of pension rights of employees of other institutions
This Regulation shall apply mutatis mutandis to the transfer of pension rights
staff of the European Central Bank and the European Investment Bank,
If the pension systems of these institutions.
§ 6
The transitional provisions of the
The transfer of pension rights of employees of the European Central Bank and the European
Investment Bank pursuant to section 5 shall apply to the persons who are the
the staff on the day of the entry into force of this regulation, or following
the employees have become after this date.
section 7 of the
Cancellation provisions
Regulation of the Government No. 587/2006 Coll., laying down more detailed adjustment
the mutual transfer of pension rights, in relation to an occupational pension scheme
Of the European communities, is hereby repealed.
§ 8
The effectiveness of the
This Regulation shall enter into force on 1 January 2005. September 2013.
The President of the Government:
RNDr. Nečas in r.
The Minister of labour and Social Affairs:
Ing. In r. Müller.
Annex
The calculation of the unit value of the deferred pension
The unit value of the deferred pension (JHOD) is calculated according to the formula:
Omega omega
JHOD = 12 x (sum of dk x kpv + 0.2 x SUM of dk x kpv x (1-kpv)),
k = r = r
where
in age, which the applicant throughout the years has reached the date decisive for the calculation,
r is the difference between the pensionable age and the age of the applicant, which throughout the years has reached the date decisive for the calculation,
If this age is less than the retirement age of the applicant; If this is not so, "r" is equal to zero,
Omega is the highest age referred to in the mortality tables
kpv is the probability that a person who has lived to the age of the age, lives in the + to, while this likelihood is determined
According to the mortality tables
1
d =---is the discount factor corresponding to the technical interest rate as well.
1 + i
To determine the probability of mortality table shall apply kpv valid
for the purposes of the transfer of pension rights to the pension scheme of the European Union
on the date decisive for the calculation.
As the value of the technical interest rate also applies to 70% of the value of the maximum
technical interest rates set by the different law ^ 2), which is
the current on the date decisive for the calculation.
1) Council Regulation (EEC, Euratom, ECSC) No 259/68 of 29 February. February 1968
laying down the staff regulations of officials of the European Union and the conditions of employment of
other servants of the European Union, as amended.
2) Decree No. 434/2009 Coll., which implements certain provisions of
the law on the insurance industry.
3) Law No. 426/2011 Coll., on pension savings, as amended
regulations.