Change On Social Security Systems. And From The Income Tax.

Original Language Title: změna z. o pojistném na sociální zabezpeč. a z. o daních z příjmů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=69001&nr=221~2F2009~20Sb.&ft=txt

221/2009 Sb.



LAW



of 17 May. June 2009,



amending Act No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

amended, and Act No. 586/1992 Coll., on income tax, in the

as amended



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment to Act No. 586/1992 Coll.



Article. (I)



Act No. 589/1992 Coll., on social security and the contribution of the

the State employment policy, as amended by Act No. 10/1993 Coll.

Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.

Act No. 241/1994 Coll., Act No. 58/1995 Coll., Act No. 118/1995 Coll.

Act No. 152/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.

Act No. 138/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.

Act No. 29/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll., Act No. 242/2000 Coll., Act No. 492/2000 Coll.

the Act No. 353/2001 Coll., the Act No. 261/2002 Coll., Act No. 309/2002 Coll.

Act No. 361/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll.

Act No. 441/2003 Coll., Act No. 186/2004 Coll., Act No. 283/2004 Coll.

Act No. 359/2004 Coll., Act No. 435/2004 Coll., Act No. 168/2005 Coll.

Act No. 253/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll.

Act No. 62/2006 Coll., Act No. 189/2006 Coll., Act No. 262/2006 Coll.

Act No. 585/2006 Coll., Act No. 153/2007 Coll., Act No. 181/2007 Coll.

Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 305/2008 Coll.,

Act No. 306/2008 Coll., Act No. 2/2009 Coll. and Act No. 41/2009, Coll.,

is amended as follows:



1. in § 9 para. 2 the first sentence, the words "on the reimbursement of salary for the period of temporary

incapacity "shall be replaced by" on the reimbursement of wages, salary or

remuneration or on the reduced remuneration for the period of temporary incapacity for work

or quarantine (hereinafter referred to as "pay the wages for the period of temporary work

the inability of the ")".



2. In section 20 (2). 5, letter e) the following new subparagraph (f)), which read as follows:



"(f)) for the period from the final court decision on the approval of the reorganisation

the plan up to the date of the decision of the court reorganization

ends ^ 45) ".



Subparagraph (f)) to (h)) are known as the letters g) to (i)).



3. in section 20a para. 1 third sentence, the words "(a). e) and (f)) "shall be replaced by

"(b). e) to (g)). "



4. under article 21, the following new section 21a, which including the title reads as follows:



"§ 21a



Discounts on insurance



(1) the employer shall be entitled to a discount on premiums for each employee

referred to in § 3 (1). 3 (b). and), whose assessment base is lower than

1, 15násobek of the average wage, rounded to whole hundreds up.



(2) discount on the insurance for the participants only employees referred to in

paragraph 1, whose employment has lasted for an entire calendar month. Discount on

insurance for employees is not part of the calendar month in which the

termination of employment or contracts for work

employees or employers or in which the agreement has been concluded between the

the employer and employee on termination of employment, or

cancellation of contracts for work or in which the employer or

the employee is informed of the termination of employment on probation.

Discount on premiums for employees who do not belong under the law on

health insurance carries out small-scale, employment and

the employee whose employment does not take more than 3 calendar months.



(3) If a natural person more work for the same employer,

that constitute participation in health insurance, with the exception of employment

small scale, this person shall be deemed for the purposes of discounts on premiums for

one employee referred to in section 3, paragraph 3. 3 (b). and) and for the assessment

the basis for this employee for the purpose of discounts on premiums is deemed to be the aggregate of the

bases for all of these jobs.



(4) discount on the insurance belongs in a calendar month.



(5) the amount of the discount on the insurance for the individual employee is 3.3%

the difference between 1, 15násobkem average wage rounded up to a hundred crowns

up and to the assessment base for the employee. The amount of the discount on the

premiums for an individual worker shall not exceed 25% of its

the calculation basis. The amount of the discounts on premiums for an individual

the employee shall be rounded off to the nearest Crown upwards.



(6) the total of the discounts on premiums payable to the employer for the calendar

month shall be deducted by the employer from the amount of premiums per calendar

a month before reading half the amount in a calendar month

employees had disposed of on the reimbursement of salary for the period of temporary work

and you shall be deducted in accordance with § 9 para. 2, 3 or 4, as appropriate,

before the other readings from the exhaust of the insurance amount. The employer

apply the sum of discounts on premiums on the prescribed form in accordance with § 9

paragraph. 5 or 6; on this form indicates whether or not an indication of the total discount

per calendar month belongs to him, and an indication of the number of employees for which it

discount on premiums. The total discount on the insurance may only be used to

the due date of the calendar month for which the discount on

insurance belongs; discount on the insurance cannot be applied retroactively. If it was from the

the amount of premiums deducted the sum of discounts on premiums in a higher amount than the

could be deducted, the amount by which the premiums were as follows

shortened, a debt on the insurance; If it was deducted from the amount of the insurance sum

discounts on premiums in a lower amount than could be deducted, the balance due on the

discount on the insurance does not arise.



(7) the entitlement to a discount on premiums referred to in paragraph 1 does not have an employer,

which entered into liquidation or against which a final decision has been issued

the decision on the Declaration of bankruptcy on its property; eligible for a discount on

insurance lapse from the first day of the calendar month in which occurred

These facts.



(8) discount on the insurance referred to in paragraph 1 shall be payable until the end of 2010;

last belongs in December 2010. ".



Article. (II)



Special discount on the insurance



1. In the calendar month in which this law came into effect, it has the

employers of special discount on social security and

contribution to the State employment policy (hereinafter referred to as "premiums").

Special discount on the insurance shall be determined as the sum of the aggregate discounts for

premiums for each calendar month of 2009 before the date

the effectiveness of this law; These discounts on premiums for these months are

determined in accordance with section 21a of the law No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

effective from the date of entry into force of this Act, (hereinafter referred to as "the law of

insurance "). In the determination of these discounts are taken into account only those

employees whose job takes on the last day of the calendar

the month in which this law came into effect.



2. Extraordinary premiums shall be deducted by the employer from the amount

premiums per calendar month in which this Act came into

efficiency, after deduction of the discounts on premiums due under section 21a

the law on insurance and priority over other readings of the amount

the outlet of the premium. If the amount of special discounts on premiums higher

than premiums for that calendar month, or than the difference between the

premiums for this calendar month and discounts on premiums payable

pursuant to section 21a of the law on insurance, the employer asks the appropriate District

the social security administration for reimbursement of the difference; the provisions of § 9 para. 7

law of insurance shall apply mutatis mutandis to the case of the deduction of special discounts on

the insurance. Application for reimbursement of the difference shall be submitted on the prescribed

of the form. If it is not right to the extraordinary discount applied to the date

the due date for the calendar month of the insurance referred to in the first sentence,

ceases to exist. If the amount of premiums per calendar month

deducted special discount in a higher amount than should have been deducted, or

If the District Social Security Administration asked for the reimbursement of the difference

According to § 9 para. 7 of the law on insurance and the management of the difference

paid, but the employer belonged to a lower amount of this remuneration in the or

nenáležela at all, the amount by which the premiums were as follows

shortened, a debt on the insurance.



Article. (III)



Transitional provision



Discount on the insurance pursuant to section 21a of the law on insurance belongs to the first

the calendar month in which this law came into effect.



PART TWO



Amendment of the Act No. 586/1992 Coll.



Article. (IV)



In paragraph 6 of Act No. 586/1992 Coll., on income taxes, as amended by Act No.

261/2007 Coll. and Act No. 2/2009 Coll., is at the end of paragraph 13, the following

the sentence "in the calculation of the tax base under the first sentence, when fixing the amount of

compulsory insurance premiums be disregarded to discounts or extenuating discounts on

premiums for employers and or other amounts that you

the employer reduces contributions compulsory insurance premiums. ".



PART THREE



Article. In



The effectiveness of the



This Act shall take effect on the first day of the calendar month

following the date of its publication.



Vaidya in the r.



Klaus r.



Fischer v. r.