160/1993.



LAW



of 19 December 2003. May 1993 amending and supplementing Act of the Czech national

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

the State employment policy, as amended by the Act of the Czech National Council.

10/1993 Coll., and some other laws



Change: 189/2006 Sb.



Parliament has passed the following Act of the United States:



Article. (I)



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., shall be amended and supplemented as follows:



1. § 5 para. 1 (b). and) point 4 is added:



"4. the damages, ^ 7)".



7) § 187 through 206 of the labor code.



2. in § 5 para. 1 (b). and) are deleted items 8 to 10.



3. § 5 para. 1 (b). (c)), and (d)):



"c) self-employed persons is the amount that it shall determine, not

However, less than 35% of the income from self-employment after deduction of

the costs incurred to achieve it, ensure and sustain the; ^ 13)

income and share of joint income. ^ 14) in partnership

public company and general partner of the limited partnership is

for income referred to in the first sentence it considers the share attributable to

the social contract of the taxable amount for the company. ^ 15) if the person

self-employed at the same time also the cooperating party shall be deemed to

for income from self-employment, also its share of

common income referred to in subparagraph (d)),



(d)) the cooperating person is an amount to be determined by the person

self-employed, but not less than 35% market share on the cooperating person

joint income after deduction of expenses incurred for their attainment,

ensuring and maintaining, ^ 13) ".



13) § 7 para. 3 of the Act No. 586/1992 Coll., on income taxes.



14) section 12 of Act No. 586/1992 Coll., as amended by Act No. 156/1993



15) § 13 para. 1 and 3 of the Act No. 586/1992 Coll.



4. § 5 para. 2 is added:



"(2) the assessment basis for self-employed persons cannot be

less than six times the minimum wage; This does not apply if the person

self-employed, at least for half of the performance

self-employment in the relevant period (article 6, paragraph 2, sentence

the first) is involved in the sickness insurance already for another reason, or is

beneficiary of the retirement or invalidity pension. Assessment base

under the preceding sentence shall be reduced by an amount equal to half of the minimum

pay for each calendar month during the relevant period, in which all

calendar month before health insurance self

employed, or for an entire calendar month was a self

self-employed recognized incapable of work, was ordered by quarantine

According to the regulations on measures against communicable diseases, carried out the service

in the armed forces (civil service) or her belonged to financial assistance in

maternity benefits (financial assistance). The assessment base may not exceed 486

000. The minimum wage here means the amount of the minimum wage for

workers in employment remunerated monthly wage, ^ 26) that apply

to 1. January of the calendar year in which it is payable the balance of insurance premiums

(§ 14a para. 5). The provisions of the preceding sentence shall apply mutatis mutandis for the

assessment basis for cooperating persons. ".



26) § 2 (2). 1 (b). (b)) Government regulation of CZECHOSLOVAKIA to the No. 53/1992 Coll., on the minimum

rates of pay.



5. § 5 para. 3 to 5 shall be deleted.



6. In article 6 (1). 1, after the word "month", the words "for which

the insurance applies ".



7. In paragraph 6 (1). 2 at the end of the first sentence, is replaced by a comma and dot

connect the words "for which the insurance is valid.", in the second sentence, the

' three consecutive calendar years "shall be replaced by

"the last three calendar years, including the calendar year in which

insurance pays "and in the third sentence, the words" for the previous

calendar year "are replaced by the words" for the calendar year for which

the insurance is valid ".



8. section 6 (1). 3 is deleted.



9. in § 9 para. 3 at the end of attached these words:



"with an indication of the date of payment of the difference and the account number from which the payment was

difference ".



10. in the fourth sentence of paragraph 10 is attached at the end the following words:



"with an indication of the date of payment of the insurance premium and the account number from which the payment was

difference ".



11. section 14 reads as follows:



"section 14



(1) a self-employed person pays the insurance in the form of advances on

the premium and of the balance of premiums, if further provides otherwise. Where in the

other provisions speak of the premium, the means as nature

things also advances on the premiums and additional payment of insurance premiums.



(2) the 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. The amount of the monthly

the calculation basis will determine the self-employed person;

It carried a self-employed activity in the preceding

calendar year, the amount of the monthly assessment base amounts to at least

average, which of the calculation basis determined in accordance with § 5 para. 1 (b).

c) or (d)) and paragraph 2. 2 for determination of insurance premiums for the preceding

calendar year falls on a calendar month that is taken into account

only to those of the calendar months in which self-employed

the activities carried out, at least for part of the month. Monthly assessment

the basis may not be less than half the minimum wage; the minimum wage is

here shall be the amount of the minimum wage for workers in an employment relationship

monthly wage, remunerated ^ 26) that applies to the first day of the calendar

the month in which the advance on premiums paid.



(3) the date on which he was or should be submitted under section 15 paragraph overview. 1,

the advance in the amount of the premium referred to in paragraph 2 shall apply until the date of

or such a survey should be submitted in the next calendar year.



(4) on application to self-employed persons, the competent

the district administration of social zabezpečení19) reduces the maximum period of

three months of the monthly assessment base, if her income from a separate

gainful employment or income after deduction of the expenses of the cooperating person

incurred to achieve it, ensuring and maintaining ^ 13) accounted in

average of one calendar month in the period of at least three calendar

consecutive months in the calendar year in which the advance is paid

on insurance, 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, that self-employed person

established in accordance with this Act and led an advance on him

insurance, you cannot subsequently change, except in the cases referred to in § 15

paragraph. 2.



(6) the advance on the insurance premiums are not valid for the calendar month in which the whole

calendar month was a self-employed person recognized by the

Unable to work, she was ordered by the quarantine regulations of the

measures against communicable diseases, performed service in the armed

strengths (civilian service), or belonged to the maternity benefit

(financial assistance). The provisions of the preceding sentence shall apply mutatis mutandis, as well as

for advances on the premiums for cooperating persons.



(7) 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 paragraph 2.



(8) if the total of the advances on the premiums paid for the applicable period, the higher

than benefits provided under section 4, it is the excess on the insurance (§

17).



(9) the balance of the insurance premium shall be equal to the difference between the amount of insurance premiums

provided for under section 4 and the amount of the advances on the premiums paid for the applicable

period. ".



12. in article 14, the following new section 14a is inserted:



"§ 14a



(1) the advance payment on the insurance is on the calendar month to which the backup on

the insurance applies, payable by 20. the day preceding the

the calendar month. If a fact referred to in § 14 para. 6 lasted

continuously from the first day to at least 20. day of the calendar month, you

the advance on premiums payable within eight days of the dissolution of this fact.



(2) in a calendar month in which the sickness insurance of the person was established

self-employed or cooperating persons, the

This month's premiums payable no later than eight days from the occurrence

sickness insurance scheme. Not later than eight days from the occurrence of sickness

insurance premiums payable and backup the following calendar

If the last day of the month, the maturity of the advance on premiums

the calendar month in which the sickness insurance was self

employed or cooperating persons falls on 21. day of this

month or the following days. Not later than eight days from sign in to

sickness insurance for self-employed persons, or

cooperating persons insured voluntarily health insurance from

Another reason, or are beneficiaries of old-age or invalidity pension,


If their sickness insurance was established under section 145b para. 2 (a). and)

Act No. 100/1988 Coll. on social security, as amended by Act No.

160/1993 Coll. are payable and advances on the premiums for the period from inception

to sign in to the sickness insurance sickness insurance; If

log on to the sickness insurance of which occurred after 12. day of the calendar

the month is within eight days from the payable and advance on the login

the following calendar month.



(3) ceases to sickness insurance for self-employed persons

or cooperating persons because of the failure to comply with the conditions of earnings

required a special law for the participation in sickness insurance, ^ 27)

a person is self-employed in recreating the emergence of sickness

insurance required to pay a deposit for insurance at the latest within eight days of

log on to sickness insurance, ^ 28) for the period from 1. January

of the calendar year in which the insurance was formed again.



(4) a self-employed person may, after consultation with the relevant

the district administration of social zabezpečení19) to pay the advance on premiums

longer than the monthly periods, but always just forward and until the end

of the calendar year.



(5) the balance of premiums shall be payable not later than eight days after administration

tax return for the calendar year for which the premium is applied.

If a tax return has not been filed within the time limit laid down in a special

by law, 29) is this ^ ^ supplement payable no later than eight days after the

expiry of this period. In cases where pursuant to § 14a para. 2 third sentence

were not paid to the advances on the premiums, it is within the time limits referred to in

the previous sentences, the premium payable. ".



27) § 145c para. 1 of Act No. 100/1988 Coll. on social security, in

amended by Act No. 160/1993.



28) § 48 para. 2 of the Act No. 582/1991 Coll., as amended by Act No.

160/1993.



29) section 40 para. 3 and 4 of Act No. 337/1992 Coll., on administration of taxes and

fees, as amended by Act No. 35/1993.



13. Article 15, paragraph 2. 1 reads as follows:



"(1) a self-employed person who has been insured

at least part of calendar year, is required to submit the relevant District

manage social zabezpečení19) not later than eight days after administration

tax return for the calendar year, an overview of the total advances to the

the premium paid for the applicable period, income from a separate

employment and expenditure incurred on their achievement,

ensuring and maintaining, ^ 13) share of cooperating persons at their common

revenue and expenditure, determined on the basis of the income of the specified

self-employment according to § 5 para. 1 (b). (c)), and (d)) and paragraph 2.

2, the premium calculated from this calculation basis, the lowest

monthly assessment base for the payment of advances on premiums in accordance with § 14

paragraph. 2 and proof of the date of filing of the tax return, and it separately for yourself and

cooperating separately for each person who was, at least for part of the

the calendar year of sickness insured. If no tax return

lodged within the time limit laid down in a special regulation, ^ 29) is a self

employed person shall submit the data referred to in the preceding sentence

not later than eight days after the expiry of this period. Information about the specified

determined on the basis that a self-employed person said

in the first sentence in the abstract, it cannot be subsequently changed, with the exception of

changes to the data on income or expenses that self-employed person

earner said in this review. ".



13) § 7 para. 3 of the Act No. 586/1992 Coll., on income taxes.



29) section 40 para. 3 and 4 of Act No. 337/1992 Coll., on administration of taxes and

fees, as amended by Act No. 35/1993.



14. in article 15, the following new paragraphs 3 and 4 are added:



"(3) the obligations referred to in paragraphs 1 and 2 also has a self

self-employed, which in the previous calendar year, pursued an activity

referred to in § 2 (2). 3 (b). a), b), c), or (e)) of the Act on social

security, ^ 30) even if it has not been insured; in the case of

an activity listed in section 2 (2). 4 of the law on social security, ^ 30) has

This obligation is a self-employed person.



(4) the obligations referred to in the preceding paragraphs shall also apply to persons,

that a self-employed person completed in the calendar year in

which served the tax return, or the preceding calendar

year. ".



30) Act No. 100/1988 Coll. as amended by Act No. 37/1993.



15. section 20 (2). 1 reads as follows:



"(1) the premiums paid within the prescribed period, or if the

paid in a lower amount than that should be paid, the payer is

insurance premiums shall be obliged to pay a penalty. Finance charge memo amounts to 0.3% of the outstanding amount for

each calendar day in which some of these facts, persisted.

For the amount of the advance to the insured shall apply mutatis mutandis the provisions of § 14 para. 7. ".



16. in paragraph 22, the words "in paragraph 1, § 9 para. 2 and 3, section 10 "shall be replaced by

the words "§ 9 para. 3, § 10 sentence fourth "and in paragraph 2, the words" until the

a summary of the amount of 10 000 Czech Crowns in one calendar year "are replaced by the words

"up to 10 000 Czech Crowns for each individual non-compliance or violations of the

the obligations ".



17. in paragraph 25, the following section 25a is inserted:



"§ 25a



Payment of the insurance premium paid



If according to a special regulation ^ 31) be effected wage compensation, wage

compensation supplement to the salary or other similar transactions be effected with

the employer also insurance, which is required to pay from these transactions [section

7 (2). 1 (b). a)]; This applies mutatis mutandis to the reimbursement of the costs of

publicly beneficial work ^ 32) and for the payment of remuneration and wages, conducted by the

the employer from funds of trade unions, ^ 33) if

in the collective agreement provide otherwise. ".



31) for example. § 125 paragraph. 7 of the labour code, § 8 para. 2 of Act No. 1/1992

Coll. on wages, remuneration for work stand-by and average earnings, § 24a

paragraph. 1 regulation of the Government of the CZECHOSLOVAK SOCIALIST REPUBLIC No. 223/1988 Coll. implementing the code

work, as amended by Decree-Law No. 1/1991 Coll., section 7 (2). 4 Decree

the Federal Ministry of labour and Social Affairs No. 19/1991 Coll., on the

the application and the material security of workers in the mining industry

long term unfit for the work.



32) § 5 para. 1 (b). d) Decree Ministry of labour and Social Affairs

The CZECH REPUBLIC No. 22/1991 Coll., laying down the details of setting up socially

relevant jobs and the creation of publicly beneficial work.



33) § 2 (2). 3 and § 8 of the Decree of the Central Council of trade unions and the Federal

the Ministry of finance regulation No 172/1973 Coll., on the release of

of employment for the performance of functions in the revolutionary trade union movement.



Article II



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. and Czech National Council Act No. 37/1993 Coll., amending and supplementing

as follows:



1. In article 6 (1). 4 (b). and point 7), after the words "employment"

the word "including".



2. In article 6 (1). 4 (b). point 18), the words "on the initiative of the medical advisory

the Commission "shall be replaced by the words" in cases specified by law ".



3. In section 6 (1). 4 (b). r) after the word "employment" shall be replaced

"including".



4. In paragraph 11, at the end of this sentence: "connects the territorial financial authorities ^ 35)

are required to communicate to the social security authorities data on financial

the taxpayer's circumstances decisive for determining the correct amount of

social security contributions and contributions to the State policy

employment, where appropriate, the amount of the advances, and within 30 days after receipt of the request

social security body for the communication of these data, if it is accompanied by the

the taxpayer's Declaration of waiver

confidentiality. ^ 36) ".



35) Law No. 527/1990 Coll. on territorial tax authorities.



36) § 24 para. 4 of Act No. 337/1992 Coll., on administration of taxes and fees.



5. in article 13, the current text becomes paragraph 1 and connects

a new paragraph 2 is added:



"(2) the social security institutions are entitled to control the accounting and

further evidence that self-employed persons are required to

lead and which are applicable to the determination of the amount of social

Security and contribution to the State employment policy, where appropriate,

the amount of the advance; self-employed persons are required to provide

the necessary cooperation to them. ".



6. in the section 18 para. 2 deletes the letter a) and in (b), second sentence).



7. In § 33 para. 1, the first sentence of the following sentence: "if it is a small

organisation of a natural person, the place of jurisdiction is the district administration

social security, a place of permanent residence of a natural person. ".



8. In paragraph 35, in the first sentence, the words "in articles 11, 13 and 15" shall be replaced by the words "in §

11 section the first sentence before the semicolon, § 13 para. 1 and the first sentence of paragraph 15 "and

in the second sentence, after the words "the provisions of" the words "§ 11 part of the sentence

first after the semicolon, the second sentence of paragraph 15 and ".



9. section 36 (e). (b)), and (c)):



"(b)) for 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,



(c)) for shareholders of companies with limited liability and limited partners


limited partnerships that are not in the employment relationship to this

the company, but they perform for her work, for which this

the company rewarded the company, ".



10. section 48 reads:



"§ 48



(1) a self-employed person is obliged to subscribe to

sickness insurance, and within eight days from the occurrence of sickness

insurance if further provides otherwise.



(2) a self-employed person who is an employee, the sickness

insurance already for another reason or is a beneficiary of the retirement or

the invalidity pension, can log on to sickness insurance until

end of the calendar year in which it launched as a self-employed person

activity. This person is, however, obliged to subscribe to sickness

insurance, within eight days after the filing of the tax return for the calendar

the year in which the sickness insurance was created, if already

have sickness insurance in the first sentence; If you did not

the tax return within the deadline stipulated by a special law, ^ 37) a time limit for

sign in to the sickness insurance scheme since the last day of the period

laid down for the submission of the tax return.



(3) a self-employed person that died of the sickness

insurance for failure to fulfil the conditions laid down above income ^ 38) is

required to log on to sickness insurance within eight days after the submission of

tax return for the calendar year immediately preceding the

the calendar year, in which her sickness again

originated; ^ 39) did not lodge a tax return within the deadline stipulated in a special

by law, ^ 37) time limit to sign up for sickness insurance from

the last day of the period set for the submission of the tax return.



(4) a self-employed person is obliged to log out of the

sickness insurance within eight days of its disappearance, except

When is the demise of the sickness insurance scheme is bound to opt out

sickness insurance. ^ 40) opting out of health insurance

a self-employed person because her income in the previous

the calendar year has not reached the set amount, it is required to submit

at the same time information about income from self-employment after deduction of

the costs incurred to achieve it, ensuring and maintaining for the previous

calendar year.



(5) a self-employed person is required to log on to

sickness insurance and out of him at the district administration

social security [section 7 (b))], and that the prescribed

Forms.



(6) the provisions of the preceding paragraphs applies, mutatis mutandis, for the cooperating

the person with the fact that the prescribed form served for them and other obligations

performs a self-employed person.



(7) on the death of the self-employed is the cooperating

person required to notify the death of self-employed persons, the competent

social security administration and to opt out of health insurance.

The cooperating person who continues in the trades, ^ 41) is

required to also log in to the sickness insurance as a person

self-employed.



(8) the provisions of § 49, § 50 para. 1, § 51 and 53 applies to self-employed persons

employed also for cooperating persons mutatis mutandis.



(9) if the self-employed worker is

required to accomplish the tasks set out in part 3. ".



37) § 40 paragraph 2. 3 and 4 of Act No. 337/1992 Coll., as amended by Act No.

35/1993.



38) § 145c para. 1 of Act No. 100/1988 Coll. as amended by Act No. 160/1993

SB.



39) § 145c para. 3 of Act No. 100/1988 Coll. as amended by Act No. 160/1993

SB.



40) § 145c para. 2 and § 145d para. 1 (b). d) Act No. 100/1988 Coll., on

amended by Act No. 160/1993.



41) section 13 of Act No. 455/1991 Coll., on trades

(Trade Act).



11. In § 54 para. 1 the first sentence, the words "in § 48 para. 1 and 2 "shall be replaced by

the words "in § 13 para. 2 part of the sentence after the semicolon and in § 48 para. 1 and 6 "and

the words "summary of the amount of fines of up to 10 000 Czech Crowns in one calendar

the year "shall be replaced by the words" a fine up to $10,000 for each

individual failure or breach of duty ".



12. In § 54 para. 1 the second sentence, the words "§ 48 para. 1 third sentence "

replaced by the words "§ 48 para. 7 "and the words" summary of the amount of fines of up to 10

000 Czech Crowns in one calendar year "are replaced by the words" a fine of up to

above 10 000 EUR for each failure to comply with or breach of duty ".



13. in § 54 para. 2, after the words "set out in" the words "§ 11

part of the first sentence, after the semicolon, ".



14. in section 94 para. 1, after the word "launch" the words "in the case of

detection of long term adverse health condition ".



15. in Section 104a of the words "in disputed cases," the words "on the

advances on the premiums in contentious cases and in the cases provided for in

a special law, ^ 42) ".



42) § 14 para. 4 of law No. 589/1992 Coll., as amended by Act No.

160/1993.



16. in paragraph 104 c of paragraph 1. 1, in the first sentence after the words "insurance,"

the words "the advance on premiums," and at the end the words "connect overpayment

on the advance on premiums and on the reduction of advances on premiums ' and in the third sentence of

After the word "insurance", the words "or to advances on the premiums".



17. section 104 c of paragraph 1. 2 is added:



"(2) unless otherwise provided for in paragraph 1, shall apply to the particulars

payment of assessment General provisions of administrative procedure 11). "



18. section 104 c of paragraph 1. 3 and § 104f para. 2 the second sentence is deleted.



19. in section 104e, the word "insurance" shall be replaced by "referred to in §

104A. "



20. section 104 g is known as section 104 h and section is inserted after section 104f 104 g,

which reads as follows:



"§ 104 g



(1) the amounts due to insurance and finance charges can management of social district

prescribe security to cover also the statement of arrears. Statement of arrears

must contain:



Organization) (small organization), to which the arrears reported,



(b) the amount of the arrears by status) account Organization (small organization)

certain date, based on the data reported by the organizations (a small

the Organization), where appropriate, of the amounts that have been paying assessment

prescribed, the finance charge calculated on the date of the copy of the statement of arrears and

from the accessories, which are the cost of the recovery of premiums after the deduction of

performed by payment,



(c)), the date on which the amount of the arrears was detected,



d) instruction on the enforceability,



e) indication of the authority which issued the statement of arrears, and the date of issue; a statement of the

arrears shall bear an official stamp and signed

name, last name and functions of an authorized person.



(2) a statement of arrears shall be enforceable on the day of delivery.



(3) on the issue of the statement of arrears are not subject to the General provisions on the

administrative procedure. ".



21. in section 104 h in paragraph 1, the first sentence after the word "insurance"

the words "and enforceable statements of arrears" and in paragraph 2, at the end of

dot is replaced by a semicolon and the following words "This applies to

statements of arrears. "



22. in paragraph 108, after the words "security", the words "and for proceedings in

matters of social security and a contribution to the State

employment policy ".



Article. (III)



cancelled



Article IV



cancelled



Article. In



In compensation for loss of earnings after the incapacity or

in the origin of disability (partial invalidity) due under the code

work or under the civil code 1. in January 1993, which

yet increased according to art. X para. 3 of the law of the Czech National Council.

37/1993 Coll., on changes in the health and social security and the

some of the labour legislation, about 35%, down from 1. July 1993

progresses so that the compensation is about 35% instead of 20%.



Čl.VI



cancelled



Article. (VII)



The President of the Chamber of deputies of the Parliament is to ratify, in the collection of

the laws of the United States announced the full text of Act No. 100/1988 Coll., on

social security, and the Czech National Council Act No. 589/1992 Coll., on the

social security and a contribution to State policy

employment, as follows from amended.



Article. (VIII)



The effectiveness of the



This Act shall take effect on 1 January 2000. July 1993.



Uhde in r.



Havel, v. r.



Klaus r.



1) Law No. 390/1990 Coll., on income taxes, as amended by the population

Act No. 575/1991 Coll., Act No. 35/1965 Coll., on income tax

literary and artistic activities, as amended by Act No. 160/1968 Coll. and act

No 578/1991.



2) § 7 para. 2 Act No. 389/1990 Coll.