241/1994 Coll.
LAW
Dated 7 December 1994
Amending and supplementing the Czech National Council Act no. 589/1992 Coll., On
social security insurance and contribution to government policy
employment, as amended, Act no. 100/1988 Coll . on
social security, as amended, Act no. 54/1956
Coll., on employee Sickness insurance, as amended,
Act no. 88/1968 Coll., on extension maternity leave, doses
maternity and Child allowances from sickness insurance, as
amended, Czech national Council Act no. 582/1991 Coll., on
organization of social security, as amended
later amended, Czech national Council Act no. 550/1991 Coll., on general
health insurance, as amended, and Act
Czech national Council no. 592/1992 Coll., on premiums for
universal health insurance, as amended
Change: 134/1997 Coll.
Change: 189/2006 Coll.
Change: 329/2011 Coll.
Parliament has passed this Act of the Czech Republic:
Article I
Czech National Council Act no. 589/1992 Coll., On Social
security contributions and the state employment policy, as
Czech National Council Act no. 10/1993 Coll., Act. 160/1993 Coll.
Act no. 307/1993 Coll. and Act no. 42/1994 Coll., is amended and supplemented as follows
:
First In § 3 para. 1 point. c) points 1-3, the word "workers" shall be
word "employees".
Second In § 3 para. 1 point. c) 5, after the word "associates"
inserted the words "and directors".
Third § 5 para. 1 point. a) including notes no. 3) 4) 5) 6) reads:
"A) the employee's total income accounted to him
organizations or small organizations in connection with employment, which constitutes participation in
health insurance, except nezapočitatelných incomes, which are: 1
. reimbursement of expenses, or portions thereof that are taxable
income tax, 3)
2nd damages; 4)
3rd bonuses paid under the Act on inventions , industrial designs and rationalization proposals
, ^ 5)
fourth value (financial reward) provided in-kind benefits that
taxable income of individuals, ^ 6)
3) Eg. § 6. 7, 8, para. 9 point. f) and Article. 11 of Act No.
586/1992 Coll., as amended by Act no. 323/1993 Coll., and Act no. 259/1994 Coll.
4) § 187 to 206 of the Labour Code.
5) Act no. 527/1990 Coll.
6) Eg. § 6. 9 point. b) c) of Act No. 586/1992 Coll., as amended
Act no. 323/1993 Coll. ".
Fourth § 5 para. 1 point. c) including notes no. 13) 14) 15) 40) and 41) inserted
:
"C) self-employed insurance premiums for pension
security contributions and state employment policy is the amount
her self-determined, but not less than 35% of income from self-employment
^ 13) after deduction of expenses incurred to attain, secure and maintain
. ^ 14) the income from self-employment
after deduction of expenses incurred to attain, secure and maintain at
self-employed, who is self-employed
activities are cooperating person (affiliated persons)
considers its share of the income ^ 15) and the self-employed
which is currently also cooperating party, also its share || | joint income. ^ 15) for self-employed persons who
double-entry bookkeeping, ^ 40)
partner of a public company and the general partner of a limited partnership under
income from self-employment after deduction of expenses
incurred to attain, secure and maintain regarded for the purposes of this Act
tax base ^ 41) of this activity.
13) § 7 para. 1 and 2 of the Act No. 586/1992 Coll., As amended
regulations.
14) § 24 para. 1 and 2 of the Act No. 586/1992 Coll., As amended
regulations.
15) § 13 of Act No. 586/1992 Coll., As amended by Act no. 259/1994 Coll.
40) Eg. Act no. 563/1991 Coll., on accounting.
41) Eg. § 7 para. 4 and 5 and § 23 para. 2 and 3 of the Act No.
586/1992 Coll., As amended. ".
Fifth in § 5 after paragraph 1 the following paragraph 2 including notes
no. 7), 8), 9) and 10) reads:
"(2) The employee's assessment base will also include these revenues accounted
employee organizations or small organizations in relation to employment
which bases its participation in sickness insurance:
) refunds earnings, excluding wage compensation for their service in
armed forces and civil service ^ 7) and wage compensations paid for
period before the employee health insurance,
b) remuneration for work emergencies, ^ 8)
c) compliance with loyalty or stabilization whatsoever except loyalty
addition miners ^ 9) and recruiting posts doosídlencům; ^ 10) for filling
loyalty or stabilizing nature are always treated while filling | || granted on the ground of employment for a certain time or a certain
day
d) benefits provided to the jubilee, with the exception of filling
provided the occasion of the jubilee 50 years of age and when || | first termination of employment after the acquisition of entitlement to old age or disability pension
.
7) § 125 of the Labour Code.
8) § 15 of Act no. 1/1992 Coll., On wages, remuneration for work readiness and
average earnings. § 19 Act no. 143/1992 Coll., On Salary and Remuneration for
work readiness in budgetary and some other organizations and bodies
.
9) Act no. 62/1983 Coll., On loyalty addition miners.
10) Decree of the Ministry of Labour and Social Affairs of the Czechoslovak Republic and the Ministry of Agriculture and Food
Czechoslovakia no. 62/1970 Coll., On the provision of recruitment
contributions and other benefits doosídlencům within the defined territory borderlands, the wording
Decree no. 69/1986 Coll. ".
paragraphs 2 to 4 shall be renumbered as paragraphs 3 to 5
sixth in § 5 para. 3, the second sentence following sentence :
"for recipients of old-age or disability pension for the purposes of this Act
time receiving sickness benefit from sickness insurance of persons
self-employed also means periods of sick leave
after the expiry of the support period for providing sickness
under the provisions of health insurance. ".
seventh in § 5 para. 4 the words" paragraph 2 "are replaced by" paragraph 3 "and
end with the following sentence, including footnotes. 42): "the provisions
preceding sentence shall apply mutatis mutandis to the assessment basis in the case
ever in a calendar year was the participation of self-employed
or cooperating person's pension security according to § 145b paragraph.
3 the social security Act, 42 ^) that is taken into account only to the
portion of income referred to in the previous sentence, which corresponds
calendar months in which that person is self-employed or
cooperating person was a participant
pension security of people self-employed.
42) Act no. 100/1988 Coll., As amended by Act no. 307/1993 Coll. ".
Eighth § 6 para. 2 second and third sentences are deleted.
| || ninth in § 10 of the first sentence the words "Czech social security administration"
replaced by "relevant district social zabezpečení17)."
10. In § 14 para. 2 of the third sentence after the semicolon reads:
"exercised if self-employed
in the previous calendar year, the amount of the monthly assessment base
least 35% of the amount equal to the average, income from self-employment activity
this year, after deduction of expenses incurred to achieve
, securing and maintaining accounts for one calendar month in which
at least part of the month was exercised self-employment
activity that, if the above steps
set the lowest monthly assessment base exceeds the amount of 40 500 CZK, the lowest monthly assessment base
this amount. ".
11th in § 14 para. 2 attached at the end of these sentences: || |
"Income and expenditure under the preceding sentence shall be assessed according to § 5 para. 1
point. C). The provisions of the preceding sentence shall apply mutatis mutandis to determine the amount of the monthly assessment base
collaborators with the fact that this amount | || determines the self-employed, not only with regard to the cooperating person
share of the income [§ 5 para. 1 point.
d)] achieve cooperation with the self-employed; if
However, operating person during the preceding calendar year
also self-employed, be disregarded in determining
Its monthly assessment base to income from self-employment
activities which amounted to a self-employed person, nor
expenses incurred to generate, assure and maintain such income
.. "|| |
12th in § 14 para. 6 are deleted words "except in cases referred
§ 15 paragraph. 2".
13th in § 14 para. 7 first sentence, the words "full month"
words "or for part of the calendar month during which he was
self-employed participants of the pension security
lasted if such participation for the entire calendar month."
14th in § 15 para. 1, in the first sentence the words "and paragraph. 2" is replaced
"paragraph 3" and the last sentence is deleted.
15. § 15 para. 2 reads:
"(2) Whenever the additional data on the amount of income from self-employment or
expenses incurred to generate, assure and maintain
(§ 5 para. 1 point. c ) and d)), is a self-employed
obliged to report these changes to the appropriate district social
zabezpečení19) within eight days from the date when such a change
learned; This is done using the form for submission of the report by
paragraph 1 first sentence. This report is based on this announcement
obliged to notify in writing the self-employed new amount
lowest monthly assessment base for determining
advances on pension contributions, the amount of unearned premiums on
pension or the amount of overpayment in this way
premiums and determining the amount of unearned premium or overpayment.
Indication of the designated assessment base, which self-employed
said in a report by paragraph 1 first sentence can not be subsequently changed with
except when the foundation must be due to changes in data on income from || | self-employment or expenditure incurred on their
achieve, secure and maintain either increased the amount of the lowest
assessment base for pension contributions or reduced
for that amount because that person is self-employed in
review under paragraph 1, first sentence determine the assessment base for premiums for
pension equal to the lowest of the assessment base.
Outstanding pension contributions is a self-employed person
obliged to pay within eight days of the date on which the amount was announced.
For the overpayment resulting from the reduction in the assessment base determined
for the reason stated in the third sentence of § 17 applies that form
submitted under the first sentence shall be deemed to request a refund
premiums. The new amount of the lowest monthly assessment base for determination of true
advances on premiums for pension and insurance
sickness insurance, which are payable after the date on which such
above the self-employed notified if such advances
(insurance) not before that date have already been paid. ".
16th § 15 the following paragraph 5, which including footnote no. 43) reads:
" (5) dies if self-employed before complying
referred to in the preceding paragraphs may be for her to fulfill these obligations
a cooperative person, heir or natural person who applies
entitlement to social security benefits or funeral because death
self-employed. If these persons are given more
reports referred to in paragraph 1 first sentence shall, unless such persons on the basis of assessment
amount determined under § 5 para. 1 point. c) and paragraph.
3 and 4, starting from the report filed by the person who filed a tax return for the deceased
self-employed person, ^ 43), and if
none of these individuals was not required to file a tax return
because of the death of the self-employed is considered the calculation basis of the lowest
assessment bases mentioned these persons.
43) § 40 para. 7 of the Act No. 337/1992 Coll., On administration of taxes and charges
.. "
17. In § 17 para. 2 second sentence after the word "calendar quarter"
words ", in which this period has expired."
18th in § 20 para. 1, second sentence, the number "0.3" is replaced by "0.1". | ||
19th In § 20 after paragraph 1 new paragraphs 2-7, including that
notes no. 44) 45) 46) and 47) added:
"(2) The penalty for the first time paid for the calendar day immediately following the day
payment is due. The penalty shall be paid for the last
day in which the insurance premium paid. The last day for which || | self-employed person pays a penalty of outstanding advances at
pension contributions is
a) the date on which the summary was filed under § 15 of the calendar year, which was established for
debt advances on pension contributions,
if this overview filed within the prescribed period, or
b) the last day of the deadline for the review under § 15
per calendar year for which the debt arose advances on premiums for
pension, unless this overview filed within the prescribed period
.
(3) if the appropriate district social security Administration ^ 44)
authorized the payment of overdue premiums in installments ( § 20a)
penalty for that debt amounts to 0.025% of the outstanding amount for each calendar day where
debt insurance lasts from the day following the date on which such
district social security Administration received a request from the payer
premiums for the authorization of payments; if the insurance payer, who was authorized
payment of overdue premiums in installments, not pay on time or in the correct amount
either debt repayment or premiums payable in the period after
issuing a decision on the authorization of payments, he is obliged to pay the owed || | premiums still a penalty equal to 0.075% of the outstanding amount for each calendar day
when its debt premiums lasts from the day
following the date when the district social security Administration received a request
premium payer for permission installments. If it was
premiums paid in the correct amount per calendar month
used to cover amounts due under § 22a disregarded for the purposes of the preceding sentence
such treatment. Date of entry into the insurance payer or liquidation of
insolvency proceedings or settlement proceedings on his property
by special Act 45) or the date of legal force of a court,
rejecting a proposal for a declaration of bankruptcy proceedings
lack of property insurance payer, insurance payer is obliged to pay back
penalties pursuant to paragraph 1; the facts stated in the sentence before the semicolon
insurance payer is obliged to report within eight days of
when these facts learned the Social Security Administration, which
allowed to pay the debt in installments.
(4) A penalty is payable for the period when self-employed
is not a participant in the pension and exercised self
activity.
(5) If the premiums were paid into the account other than the relevant administration
social security or tax administrator's account, or the special
expenditure account of the Ministry of Finance, ^ 46) is not considered as such amount owed
premiums under paragraph 1 from the day following its
payment (§ 19 para. 2) within eight days after finding that the taxpayer has paid the premiums for this
another account; per day this finding is considered to be the day on which
premium payer asked for the refund of premiums paid
to another account, but no later than the day on which the relevant authorities had
Social Security announced in writing that the payment of insurance premiums | || received.
(6) If the insurance organizations were paid at a lower rate than in
which should have been paid because of overpayment on the dose sickness
insurance or parental allowance, it is not the amount by which it
thus reduced premiums for an insurance premium under paragraph 1, and it
until the day preceding the date on which payment became enforceable
quantities, ^ 47) by which the premium was due to this reason
prescribed for payment.
(7) Any penalty payment will be rounded to the nearest crown upwards.
44) § 7. b), c), d) and f) Act No. 582/1991 Coll., as amended
Act no. 241/1994 Coll.
45) Act no. 328/1991 Coll., On Bankruptcy and Settlement, as amended by Act no. 122/1993 Coll
. and Act no. 74/1994 Coll.
46) § 1 par. 2 Ministry of Finance Decree no. 73/1993 Coll., On the
reimbursement for government compensation benefit contribution payers.
47) § § 104c and 104f paragraph. 2 Act No. 582/1991 Coll., As amended by Act No.
. 590/1992 Coll. ".
Existing paragraph 2 shall be renumbered 8th
20. Under § 20 the following § 20a, including the heading and notes no.
48) and 49) reads:
"§ 20a
Enabling installments of insurance and penalties
(1) Upon the written request of the insurance payer referred to in § 3 para. 1 point.
) And b) authorizes the appropriate District social security Administration ^ 48)
payment of premiums and penalties that the taxpayer owes the date of issuance
decision to authorize payments in installments if the debt on premiums and penalties
is at least twice the amount of debt decisive (paragraph 3 ).
(2) upon written request, the insurance payer referred to in § 3 para. 2 permit
appropriate district social security Administration ^ 49) paying the supplement for
insurance (§ 14 para. 10) and penalties that the taxpayer owes the date
issuing a decision on the authorization of payments in installments if the debt
this charge and penalty is at least twice the amount of debt decisive
(paragraph 3).
(3) decide the amount of debt means payers referred to in paragraph 1
total premiums that this taxpayer is obliged to pay
three calendar months immediately preceding the calendar month in which
appropriate district social security Administration received a request
permission of payments and payers referred to in paragraph 2 total advances of
pension contributions that the taxpayer was obliged to pay
or paid at a higher rate than was required
pay for three calendar months immediately preceding
calendar month in which the relevant local social security
received a request for permission installments. Total premiums and total
installments of pension rights under the preceding sentence
determined soon for the period after 31 December 1994.
(4) The amount of each debt payments stipulated in the relevant district administration of social security
evenly for each calendar month, and it
so
A) If the debt does not exceed four times the applicable amount of the debt, the debt was
paid within one year of the due date of the first installment debt
B) If the debt is more than four times the amount of debt decisive, but
not exceed eight times this amount, the debt was paid within two years from the date of maturity
first installment debt
C) If the debt exceeds eight times the applicable amount of the debt, the debt was paid
within three years from the due date of the first installment of the debt;
Amount of each debt payments are rounded to the nearest crown upwards.
(5) the due date of the first installment debt provides relevant district
Social Security so that it fell on a period
third calendar month following the calendar month in which issued a decision on the permit
installments, if the payer the insurance did not apply for determination of
day of the previous calendar month. Other debt repayments are due
month on dates fixed by the relevant district administration
Social Security. ^ 44)
(6) Each installment debt is paid in a single sum, separately from regular premium payments
. The insurance payer is obliged to mark every
debt repayment manner specified in the permit; unless this installment follows
identified, is not considered debt payments.
(7) The payment of a premium payer monthly installment debt at a higher rate or pay
if extra payment indicated in paragraph 6
second sentence, the following shall amount to cover debt payments due soon
.
(8) Where an insurance payer for whom the payment was authorized
unearned premiums and penalties in installments, some of the situations referred
in § 20 para. 3 first sentence after the semicolon and the third sentence,
revoke the appropriate district social security Administration
authorization under paragraph 1 or 2, the date when such a situation.
(9), before repayment of the debt whose payment in installments was permitted
under paragraph 1 or 2, you can not authorize payment of the next debt on
premiums and penalties in installments.
(10) Unless otherwise stated in the preceding paragraphs, otherwise, the
debt repayments similarly provision of insurance coverage.
48) § 7. c) d) of Act No. 582/1991 Coll., as amended by Act no. 241/1994 Coll
.
49) § 7. b) f) of the Act No. 582/1991 Coll., as amended by Act no. 241/1994 Coll
.. "
21st in § 22a of the present text becomes paragraph 1 and the
paragraph 2, which reads:
"(2) the repayment of the outstanding premium or penalty paid under § 20a
Not be used to offset amounts owed under paragraph 1; It also applies
vice versa. ".
22nd In § 24 at the end the following sentence:
" These taxpayers may be used instead of the forms, the products
computing, if they are in the data form and format
consistent with those forms. ".
23rd in § 25 par. 3," are also unaccounted income
odchodné39) and "replaced" is also unaccounted income "and
footnote no. 39) is deleted.
24th after § 27 the following § 27a, which including footnote no. 50) reads:
|| | "§ 27a
(1) Taxpayers who paid the premiums according to § 27
social security contributions and state employment policy (hereinafter the "Insurance
according to § 27") are entitled to a refund of 55% of paid
premiums according to § 27 (hereinafter "the portion of premiums") if the insurance according to § 27
paid no later than 31 December 1994 and the return of a portion of premiums written
requested during the period 1 January 1995 to 31st March 1995
social security administration, on whose account the payment of premiums at the time of filing this application
, or, in the case of a natural person who at the time of filing this application
longer valid insurance as an organization or small organization,
social security administration, on whose account follows last
paid premiums. If no request for reimbursement of the premiums lodged
31 March 1995 are entitled to a refund of the insurance expires.
(2) The right to refund part of the premium goes to immediate
legal successor premium payer in accordance with § 27, if at the time of application
legal successor to the payer or to become one of the said request payer
premiums according to § it was the 27th-payer insurance premiums according to § 27
natural person becomes entitled to a refund of premiums on
heir, if self-employed; ^ 50)
in this case, the request for refund part of the premium served
administration social security, on whose behalf the last individual premiums paid
. If the legal successors of the insurance payer under § 27 more
are entitled to a refund of the premium pro rata depending on
extent to which they transferred the rights and obligations of the taxpayer;
It applies mutatis mutandis to the heirs mentioned in the previous sentence.
(3) The request for reimbursement of part of the premium must be labeled
premium payer under § 27 (trade name, identification number
organization, the registered address or residence and variable
attributed to the Social Security Administration for premium payment under §
27), when the insurance was paid in accordance with § 27 that the social security
and in what amount, how much the portion of premiums to be returned
account number along with the prefix the financial institution on which
to be part of the insurance cashless transferred, or, in the case of a natural person
whether it should be returned by postal order, and labeling
financial office locally the place of residence of the applicant, or || | place of residence, if a natural person. When asking for a refund
branch premium payer according to § 27 states in the application also
business name, registered address and identification number of the organization on whose
branch is and indication of the tax office locally || | the place of residence of the organization. If you apply for reimbursement of legal successor
premium payer in accordance with § 27, the application must also contain a label with
stating that it is the legal successor, and the application must be accompanied
documents proving legal succession and its scope ;
It applies mutatis mutandis to the heirs, if the premium payer in accordance with § 27
physical person. Request for refund of the premium shall be submitted in duplicate.
(4) If a person who is entitled to a refund of premiums, on 1 January 1995 due
commitment to the District Social Security Administration or
Czech Social Security Administration uses a portion of the premium, | || be repaid under paragraphs 1 and 2, the first to cover this commitment
if before returning the portion of the premium has not been paid full commitment
.
(5) Part of the premium is appropriate Social Security Administration is obliged to return
30 September 1995; If the return portion of the premium to this day,
apply § 17 para. 2 second sentence accordingly. If the request for reimbursement of part
Premium fulfill the requirements referred to in paragraph 3, extended
period referred to in the previous sentence, the period from the date of notification to the applicant of the deficiencies
request until its removal.
(6) If the conditions for the return of premium met, sends
Social Security Administration a copy of the request for reimbursement of part of the premium
with the amount of premiums that
returns, tax office referred to in paragraph 3
(7) If a portion of the premium refunded on the basis of false or incomplete information or
taken by an unauthorized person, the beneficiary of the insurance
obliged to return the amount received unduly.
(8) the procedure for refund of the premium shall apply mutatis mutandis the provisions of
proceedings in matters of insurance with the exceptions mentioned in the preceding paragraphs
that the request for reimbursement of part of the premium is considered
request for refund overpayment of insurance premiums (§ 17 para. 2 second sentence).
(9) Part of the premium is returned in the preceding paragraphs is not subject to income tax
.
50) § 2 para. 3 and 4 of the Act no. 100/1988 Coll., On Social Security, as amended
.. "
25th in § 29 deleting ' small organizations "and" insurance or ". Article II
canceled Article III
abolished Article IV
abolished Article V
Czech national Council Act no. 582/1991 Coll., on organization and implementation
social security, as amended by Czech national Council no. 590/1992
Coll., the Czech national Council Act no. 37/1993 Coll., Act no. 160/1993 Coll., and
Act no. 307/1993 Coll., is amended as follows:
first in § 4 para. 2, "and the court" is replaced by "a court of
matters of retirement security for purposes" and the words "paragraph. 4 "is
following words including footnotes. 46):" and for the purposes of appeal
administrative proceedings, if the contested decision was made about the delay, interruption or waiver
compulsory community service for health reasons
under special regulations ^ 46)
46) § 4 para. 1 of Law no. 18/1992 Coll., On civilian service. § 4 of
Government no. 372/1992 Coll., Laying down the details of the civil service
, as amended Government Regulation no. 85/1993 Coll. ".
Second § 5 the following letter g), which reads:
"g) provides for issuing the forms prescribed under this Act.".
3rd § 6 par. 4 point. d) is deleted. || |
4. § 6 para. 4 point. f) shall be deleted, the words "and health" and
word "their" before the word "his".
fifth in § 6 . 4 point.) with the words "registration sheets for pension
security for self-employed persons and citizens
active labor 'is replaced by' records for purposes of pension security of persons
self-employed and people-work."
6. § 6 par. 4 point. n) as follows:
"n) give consent to the recognition of incapacity for a longer period than
three days prior to its discovery by the attending physician, . "
seventh § 6 para. 4 in point o) 1 point at the end, add the word" and
fulfilling the duties of contributors to the social security Contributions and
state employment policy ".
8th § 7 including the heading reads:
"§ 7
local jurisdiction of the local jurisdiction of the District Social Security Administration is governed
a) organization headquartered extinct in cases specified in § 6 par. 4 point.
b) and the headquarters of an organization for the purpose of pension provision in cases
specified in § 6 par. 4 point. u)
b) the place of permanent residence in the cases referred to in § 6 par. 4
point. c), e), f), point. g) Nos. 1, 3, 4 and 5 point. ch), i), k) point. o)
Nos. 1, point. p), r), s) and v)
c) the seat of a small organization in cases specified in § 6 par. 4 point. g)
no. 2, letter. a) No . 1 point. r) and for purposes of pension security
case of a natural person and the local jurisdiction can not be determined under subparagraph
d), also in the case referred to in § 6 par. 4 point. u); if it is a small organization
natural person who manages the territorial jurisdiction of the district administration
social security permanent residence individuals
d) the place of the department of organization in which a record is kept of wages in || | cases referred to in § 6 par. 4 point. m) a) au)
E) place of work attending physician, who leads the citizen to register
unable to work, in the cases referred to in § 6 par. 4 point.
T), or a doctor who recognizes citizen unable to work,
in cases specified in § 6 par. 4 point. n); the provisions of § 8 par. 3 shall apply mutatis mutandis,
F) the place of self-employment in the cases mentioned in paragraph 6
§. 4 point. c) point. g) no. 1 point. ch) point. a) No. 1 point. r) and
), unless self-employed permanent residence in the Czech Republic
; If several places of self-employment
activity, the competent district Social Security Administration, in whose district
statements by individuals prevails
pursue self-employment. ".
9th In § 8. 7 at the end the following sentence:
"In the event that the health of citizens due to the nature of the disease
requires an assessment of specialized medical facilities may
Czech social security Administration on request citizen or with his consent
entrust the assessment of his health and ability to work
district social security administration, in whose district the
this medical facility, and notwithstanding jurisdiction pursuant to paragraphs 4 and 5 or
according to § 94; this also applies in the case of civilian employees
intelligence services that an application can be filed also by the service. ".
10th § 9 par. 2 point. a) it reads: || |
"a) citizen was a member of the armed forces for at least 20 years."
11th in § 9 par. 2 point. b) paragraph 4, the words "members of the armed forces
" replaced by "after members of the armed forces who died in service or time
conditions referred to in subparagraph a)."
12th § 9. 4 reads:
"(4 ) whether accident or illness incurred in the line of duty or in
direct connection therewith, decide for the management of disability and
partial disability pension and survivor after
member of the armed forces medical committee set up in fields
scope of the ministries of Defence, Interior and justice. ".
13th in § 11 of the first sentence at the end of the connecting words", within 30 days of the request
"and the second sentence is deleted.
14th § 11a deleted.
15th in § 12 in c) the words "health condition" the words
'and applicants for this benefit "and in point d) after the word "ability"
words "a citizen who applies for recognition
altered working abilities."
16th § 12, the following letter e), which reads:
"E) self-employed person to be instructed to make checks
fulfilling its duties in the social security system, including
payment of social security contributions and the state employment policy
arrived at the specified time on
appropriate district social security administration or to the place designated by the
administration, self-employed person is obliged to meet this challenge
if previously apologized. the provisions of the preceding sentence shall apply mutatis mutandis
for a small organization. " .
17th § 14 including notes no. 45) 48) 49) 50) reads:
"§ 14
confidentiality obligation
(1) Employees of social security institutions are obliged to maintain
confidentiality of the facts, they became acquainted in the tasks of social bodies
security or in direct connection with them, unless stipulated otherwise
. this obligation continues even after the termination of the employment relationship
. the obligation of confidentiality can be employees of the social security authorities
relieved only by the person in whose interest this | || have an obligation, in writing, stating the scope and purpose.
(2) data related to individual citizens, organizations or small
organizations that social security institutions in their activities
learn communicated to others only if so stipulated by a special Act ^ 45)
this Act or otherwise, these data to other entities only with the consent
citizen, organization or small organization. to the extent necessary for the management of
matters of social security provided by the social security
data concerning individual citizens by a foreign holders
insurance upon their request, unless an international treaty
otherwise.
(3) Social security authorities are obliged to provide, at the request
A) the information obtained in the selection of social security insurance and
contribution to the state employment policy to another authority
Social Security or the court dealt with if the latter appeal
Concerning social security premiums and contributions to the state
employment policy, the legacy of the taxpayer that premium
(contribution), or enforcement of a decision regarding
claims on the social security insurance and contribution to government policy
employment or lead, if the latter proceedings, the bankruptcy
payer of social security contributions and the state employment policy
,
B) the tax on income list of contributors
social security contributions and the state employment policy and data on the amount of revenue and expenditure
individual self-employed persons and persons cooperating
that self active
said in a report by a special law, ^ 48) the amount of the social
security contributions and the state employment policy paid
individual self-employed and the amount of excess
social security insurance and contribution
the state policy of employment, which have been returned to individuals
self-employed; changes occurring in the information provided, communicated
by the social security tax authorities, without request,
C) health insurers ^ 49) a list of contributors to the Social
security contributions and the state employment policy and data on the amount of revenue and expenditure
individual self-employed persons and persons cooperating
that self gainfully employed
said in a report by a special law, ^ 48) and the amount of the assessment base for determining
social security premiums and contributions to the state employment policy
individual organizations and small organizations
D) labor offices information on the assessment base for setting premiums for
social security contributions and the state employment policy
individual self-employed persons, persons cooperating and
citizens who pay pension security
a contribution to the state employment policy because of their employment in
abroad ^ 50)
E) other bodies of social security information in cases
complaints and general information and summary data that
social security institutions resulting from their activities, without
specific data, especially names,
F) bodies authorized under a special law to control the function
social security authorities the information required to implement this
control
G) the Czech Statistical Office data for the management of statistical registers
unless the information secret.
(4) Generalized information and aggregate data by the social security
resulting from their activities, may be
without giving specific details, especially names, used by the employees of these authorities in
research, publication and teaching activity.
(5) The Czech Social Security Administration is required to request a physical
person who proves that he has towards the other person by a final and enforceable decision
due receivable, communicate, whether that other person is
beneficiary of retirement benefits and benefits paid
amounts subject to enforcement, and data on birth certificate numbers of
another person.
45) Eg. § 128 of the Civil Procedure Code and § 8 of the Criminal Procedure Code.
48) § 15 of Act No. 589/1992 Coll., As amended by Act no. 160/1993 Coll.
Act no. 307/1993 Coll. and Act no. 241/1994 Coll.
49) Czech National Council Act no. 551/1991 Coll., On General Health Insurance Company
Czech Republic, as amended. Czech National Council Act no. 280/1992 Coll., On
ministry, professional, corporate and other health insurance companies
amended.
50) § 3 para. 3 of the Act No. 589/1992 Coll., As amended by Act no. 160/1993 Coll
.. "
18th in § 22 letter. A) at the end the following words: "and the type of activity
founding his participation in health insurance."
19th in § 22 in point b) the word "salary" is replaced by "income" and || | in point e) at the end of the connecting words "or their part".
20th in § 35, second sentence, the words "after the semicolon," the words "
§ 13 paragraph. 2 after the semicolon. "
21st in § 36 point. C) after the word" associates "the words" and
executives. "
22nd in § 36 point . e) the second sentence deleted.
23rd In § 36 after the letter o) new letters p) through s) that
added:
"P) for members of the armed forces formations in which such nationals held
service
q) for judges court to which the judge is assigned to perform the functions
r ) members of the government department or other authority, the management of which is a member
government commissioned
s) for president, vice president and members of the Supreme Audit Office
Supreme Audit Office. ".
24th In § 37 para. 1 point. e) the word "security" is replaced by
"insurance".
25th § 37 para. 6 reads:
"(6) Where a person is self-employed (operating person)
and the person working abroad, leads the appropriate district social security
records data necessary for the implementation of pension
security. District social security Administration at the request of the person
self-employed and people working abroad must issue her
confirmation of the period of contributions to pension security and
assessment base for social security premiums and contributions to the state
employment policy, not later than one month after
on which the application was delivered to that person. ".
26th In § 39 par. 1 and § 54 para. 5 deleting 'and churches'.
27th § 39 par. 3 reads:
"(3) Upon the death of a citizen shall submit the registration list
a) the application for a widow or an orphan's pension
b) to request social security authority within a period designated by him, | ||
c) within three months from death, unless in the meantime requested by
point) and not even the registration list is sought pursuant to point b). ".
28th § 39 par. 7 is deleted. The former paragraph 8 is renumbered as section 7.
29th § 40 para. 3 reads:
"(3) The Czech Social Security Administration sends citizen dump
within three months after receiving a request under paragraph 2. Citizen
statement submitted when applying for a pension.".
30th In § 41 paragraph 1 second sentence deleted and paragraph 2, the
words "widow's pension" the words "who is under the age of 65
or not poživatelkou retirement," and at the end joins || | this sentence:
"If a beneficiary's pension, the message is not available.".
31st § 42 is deleted.
32nd In § 45, the words "period of service" the words "and
assessment base for social security premiums and contributions to the state employment policy
" and deleted after the semicolon.
33rd In § 51, the existing text becomes paragraph 1 and the following
paragraph 2, which reads:
"(2) A citizen is obliged to inform the organization performing the tasks in the implementation of its
pension security to its notice
decisive for the implementation of Security.".
34th In § 53 par. 2, the words "as well as" the words "applicant for this
dose" and the word "skills" the words "or citizen
seeking recognition altered working abilities" .
35th In § 54 par. 1 first sentence, the words "set out in the"
inserted the words "§ 12 letter. E) in."
36th In § 54 paragraph 2, the words "in § 11 of the first sentence after the semicolon
" replaced "in § 11 after the semicolon, § 12
point. E)" in paragraph 3 and deleting ' and § 47 para. 1 ".
37th In § 54 paragraph 5 the words "one year" are replaced by "two years
" and in paragraph 6, deleting 'and penalties. "
38th In § 62 paragraph. 1, the words "manner laid down in the regulations
Ministry of Health" is replaced by "on the form prescribed by a doctor
relevant competent authority or the public health service."
39th § 62 paragraph. 3 and 4 is deleted.
40th In § 78 para. 2, at the end of the period is replaced by a comma, and join
these words: "except for decisions on appeals of decisions
termination of temporary incapacity (§ 8a. 4).".
41st In § 82 para. 1 the words "Social Security Administration"
inserted the words' for which an application for benefits is submitted ".
42nd Under § 83 the following § 83a, including the heading reads:
"§ 83a
Stay of proceedings If a citizen in the management of pension from the pension conditional
term unfavorable health condition or the procedure for recognition of the changed work ability has not submitted
physical examination, although it was
Invited to this examination, the proceedings may be suspended until such time when
citizen of this examination, if the citizen in the invitation to this result
notified. If you took a stay of proceedings under the preceding sentence
least 12 months, proceedings may be suspended. ".
43rd in § 104a, the words" of penalties, "the words, including footnotes.
51 ) "payment of overdue premiums and penalties in installments ^ 51)
51) § 20a of Act No. 589/1992 Coll., As amended by Act no. 241/1994 Coll. ".
44th in § 104c. 1 the words" deciding "
words "payment of overdue premiums and penalties in installments."
45th in § 104f paragraph. 2, the first sentence following sentence:
"the decision on the payment of overdue premiums and penalties in installments
enforceable regardless of the legal power on the date stated therein as
due date of the first installment debt. ".
46th after § 104H, a new § 104ch, including the heading reads:
"§ 104ch
Waive penalties
(1) The Ministry of Labour and Social Affairs and in its field as well
Ministry of Defense, Ministry of Interior and Ministry of Justice
may fully or partially waived because of the harshness
penalty.
(2) The Ministry of Labour and Social Affairs may issue a decree to authorize the implementation of its
authorization referred to in paragraph 1, the Czech Social Security Administration
or District Social Security Administration.
In this authorization shall define the detailed conditions, particularly the circuit grounds and the amount of penalties
which of these reasons may be waived.
(3) Where an application for remission of the penalty rejected may file a new request
until after 60 days from the date of receipt of the rejection decision.
In this new application can be invoked the same reasons that already contained
original request. While repeating the reasons already rejected the new application
without assessing postponed. The postponement of the applicant shall be notified.
(4) The decision on the application for remission of the penalty may not contain
reasoning and appeals against it are unacceptable. On the procedure for remission of penalties
is not subject to general regulations on administrative řízení.11). "
47th in § 110 paragraph. 1, second sentence, the words" security with "
inserted after the word" authority social security. "
48th in § 116 paragraph. 3, after the word" behind "the word" maximum "and
end with the following sentence:
" the provisions of paragraph 2 second sentence applies here accordingly. ".
49th Under § 118, the following new § 119, including the heading reads:
" § 119
Determination of territorial jurisdiction in certain cases
(1) In cases where a small organization a natural person who does not
territory of the Czech Republic, place of residence, the local jurisdiction
District Social Security Administration manages a place of business.
(2) Where no local jurisdiction District Social Security Administration
determined in accordance with this Act, provides for Czech Social Security Administration
district social security administration, which will perform the tasks set
in § 6 par. 4 point. b) to v) or that will be relevant under § 20. ".
50th Under § 120, the following new § 120a and 120b are added:
" § 120a
The day reporting obligation shall be the day in which it was
submission to the appropriate social security institution or post
transportation.
§ 120b
Part Six Chapter Three apply mutatis mutandis for jobseekers
who was the attending physician recognized unable to work. ".
51st Under § 122, the following new § 122a, which reads: || |
"§ 122a
(1) Natural persons who were in any way involved in the proceedings in matters
sickness insurance, pensions and insurance (Part
sixth), are obliged to respect the confidentiality of what is at such proceedings
or in connection therewith they learned. Confidentiality obligation is
may deprive the person in whose interest they have this obligation.
(2) Natural persons referred to in paragraph 1 which are not parties
management or employee social security authority and violates the duty of confidentiality
under paragraph 1 may be fined up to CZK 250 000.
The fine decided by the social security institution, for which this management
held. For proceedings on the fine, the general regulations on administrative proceedings. ".
52nd in all provisions of the Act, the word" worker "is replaced by
" employee ".
Article VI || |
Czech National Council Act no. 550/1991 Coll., On general health insurance
, as amended by Czech National Council Act no. 592/1992 Coll., Act
Czech National Council no. 10/1993 Coll ., the Czech national Council no. 15/1993
Coll., Act no. 161/1993 Coll. and Act no. 324/1993 Coll., shall be amended as follows
:
§ 6 para. 2 point. d) the word "associates" the words "and
executives."
ARTICLE VII
Czech National Council Act no. 592/1992 Coll., On premiums for general health insurance
, as amended by Czech National Council Act no. 10/1993 Coll.
Czech National Council Act no. 15 / 1993 Coll., Act no. 161/1993 Coll.
Act no. 324/1993 Coll. and Act no. 42/1994 Coll., is amended as follows:
§ 3. 1 including notes no. 2) to 8) and 8a) reads:
"(1) The basis of assessment for persons in employment or similar
ratio (hereinafter referred to as" employee ") is the total income accounted
her employer in connection with employment that participation in sickness
insurance except nezapočitatelných revenues, which are
:
a) reimbursement of expenses, or portions thereof that are taxable
personal income ^ 2)
b) compensation, 3)
c) remuneration paid under the Act on inventions, industrial designs and rationalization proposals
, ^ 4)
d) value (financial reward) provided in-kind benefits,
which is not subject to income tax. ^ 5)
the employee's assessment base also include such income
cleared his employer in connection with employment, which
establishes its participation in the health insurance :
a) wage compensation, except compensation for wages during their service in
armed forces and civil service ^ 6) and wage compensations paid for
period before the employee health insurance,
B) the remuneration for work readiness, ^ 7)
C) compliance with loyalty or stabilizing nature except loyalty
addition miners ^ 8) and recruiting posts doosídlencům; ^ 8a) for the implementation
loyalty or stabilizing nature are always treated while filling
granted on the ground of employment after a certain time or a certain
day
D) benefits provided to the jubilee, with the exception of benefits provided
occasion of the jubilee 50 years of age and at the end of the first
employment after the acquisition of entitlement to old-age or disability pension.
Revenue by previous sentences into the employee's assessment base
include, although he was cleared by the employer after the employment
founding his participation in the health insurance.
2) Eg. § 6. 7, 8, para. 9 point. f) and Article. 11 of Act No.
586/1992 Coll., on income taxes, as amended by Act no. 323/1993 Coll. and
Act no. 259/1994 Coll.
3) § 187 to 206 of the Labour Code.
4) Act no. 527/1990 Coll., On inventions, industrial designs and rationalization proposals
.
5) Eg. § 6. 9 point. b) c) of Act No. 586/1992 Coll., as amended
Act no. 323/1993 Coll.
6) § 125 of the Labour Code.
7) § 15 of Act no. 1/1992 Coll., On wages, remuneration for work readiness and
average earnings. § 19 Act no. 143/1992 Coll., On Salary and Remuneration for
work readiness in budgetary and some other organizations and bodies
.
8) Act no. 62/1983 Coll., On loyalty addition miners.
8a) Decree of the Ministry of Labour and Social Affairs of the Czechoslovak Republic and the Ministry of Agriculture and Food
Czechoslovakia no. 62/1970 Coll., On the provision of recruitment
contributions and other benefits doosídlencům within the defined territory borderlands, the wording
Decree no. 69/1986 Coll. ".
Article VIII (1) The penalties for social security premiums and contribution to state employment policy
for the period prior to 1 January 1995
governed by rules in force before that date.
(2) An application for authorization of payment of premiums and penalties in installments (Art. I
paragraph 20) that the appropriate district social security Administration
received before April 1, 1995, shall be deemed received on April 1
1995. Article IX
canceled ARTICLE X
|| | Chairman of the Chamber of Deputies is authorized to make in the Official Gazette
Czech Republic the full wording of Czech national Council Act no. 589/1992
Coll., on premiums for social security contributions and the state employment policy
how due to the changes and additions made later
Regulations, and the Czech National Council Act no. 582/1991 Coll., On Organization and Implementation of Social Security
, as indicated by the changes and additions made by subsequent legislation
.
Article XI
This Act comes into force on 1 January 1995.
Uhde vr
Havel vr
Klaus vr
