New developments in legal regulations from 2009
- Changes in payment of social security contributions from 1 January 2009
The Czech Social Security Administration has notified of changes arising to employers in payment of social security contributions starting from 1 January 2009. The contribution for the calendar month will be newly due within the period from the 1st to the 20th day of the subsequent calendar month. The original eight-digit variable symbol shall be replaced by a new ten-digit symbol. This symbol will be allocated to the employer for the whole registration period – even, for example, in the event of change of the registered office. Another change is a new prefix number of the account for payment of the contributions. The original prefix number remains for payment of pension insurance of gainfully self-employed individuals and persons who have voluntary pension insurance. Another change is cancellation of the classification of payers pursuant to the number of employees as “organizations” and “small organizations” and the introduction of the term “employer”. The new variable symbol, as well as other information concerning collection of contributions, will sent to every employer in writing in January 2009.
- Maximum assessment base for 2009
Individuals who, on the grounds of income from employment activities and income from performance of independent gainful activities, obligatorily participate in the pension and health insurance in the Czech Republic will be newly obliged to pay pension insurance contributions and state unemployment benefit contributions as well as health insurance contributions. The participation in the health insurance with the obligation to pay contributions for such insurance is obligatory for the employee and voluntary for gainfully self-employed individuals. The same maximum annual assessment base applies to both categories of insured persons, and the amount of the maximum annual assessment base for 2009 will amount to CZK 1,130,640.
- Sickness Insurance Act
On 1 January 2009, Act No. 187/2006, Coll., on Sickness Insurance, as amended, becomes valid, the effectiveness of which has already been postponed twice. The act brings important changes in the field of sickness insurance, in particular with regard to insured persons, in claims from the insurance system, in determination of the amounts of provided allowances, in assessment of health condition for the purposes of sickness insurance, as well as in the organization of sickness insurance.
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