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					      LIS variable      V2 Mandatory Employer Contribution
       Contents         Employers' contributions
(national programmes)   VARIABLE NOT INCLUDED IN THE ORIGINAL SURVEY
                        First laws: 1906 (salaried employees) and 1924 (wage earners).
     Legislation
                        Current law: 1995.
      Coverage          All employers.
                        Old Age, Disability, and Survivors
                        Sickness and Maternity
      Beneficiary
                        Work Injury
(financed programmes)
                        Unemployment
                        Family Allowances
Basis of assessement    Gross earnings.
                        OASDI: 21.5% of payroll.
                        Sickness and maternity: Cash sickness and maternity benefits, 3.3% of payroll. Medical care, 9% of
                        payroll.
        Rate
                        Work injury:The purchase of insurance premiums.
                        Unemployment: 3.2% of payroll.
                        Family allowances: None.
     Collection         By withdrawal.
      LIS variable      V7 Mandatory Self-Employed Contribution
       Contents         Contributions of self-employed
(national programmes)   VARIABLE NOT INCLUDED IN THE ORIGINAL SURVEY
      Legislation
       Coverage
      Beneficiary
(financed programmes)
 Basis of assessement
        Rate
     Collection
    LIS variable      V11 Income Taxes
     Contents         Income tax (on employment income) (Dan z Prijmu fyzickych osob )
(national schemes)
                      Note: From 1 May 2004, the Czech Republic is a Member State of the European Union.
    Legislation
                      The currency is the Czech koruna (CZK).
                      Taxable income and tax liability of individuals are determined under the Income Tax Law.
                      An individual is considered to be a resident of the Czech Republic if:
     Coverage         (1) he has his permanent home (residential address) in the country;
                      (2) he stays in the country for at least 183 days in the relevant calendar year, with the exception of stays for studies or medical
                      treatment.
    Beneficiary       Central government
                      Resident individuals are subject to tax on their worldwide income whether received in monetary or non-monetary form. Non-
                      monetary income is valued at its fair market value according to the Property Valuation Law.

Basis of assessment   Taxable net income is computed separately for each category of income by deducting allowable expenses incurred in generating and
                      maintaining the income. The net results of each category are generally aggregated in one taxable base which is subject to
                      progressive tax rates. Certain items of passive income, however, are taxed separately by way of a final withholding tax at a lower
                      rate. The withholding tax is levied on gross income, no deduction for expenses is allowed.
    Exemptions
                      Apart from the expenses which are taken into account in calculating taxable income of the various categories the following items are
                      deductible from the aggregate income.
                      * Donations to political organizations and organizations that support scientific, educational, cultural, medical and other charitable
                      purposes, as prescribed by law. The deduction must be at least 2% of the taxable base or CZK 1,000 and may not exceed 10% of
                      the taxable base;
                      *mortgage interest for the taxpayer's main residence up to CZK 300,000 per year; and
                      *premiums paid for a private life insurance up to CZK 12,000 per year, provided that the benefits will only be paid after 60 months
                      and not before the insured reaches the age of 60 years.

                      Contributions made by the taxpayer to a state-contributory supplementary pension fund are deductible from the aggregate income to
                      the extent they exceed CZK 6,000, up to a maximum of CZK 12,000 per year.
                      Allowances:
    Deductions        Resident and non-resident individuals may deduct from their aggregate income a basic personal allowance of CZK 38,040. In
                      addition, the following allowances are grant to resident individuals:
                      _ CZK 25,560 for each dependent child living in the taxpayer's household (the amount is doubled if the child is severely
                      handicapped).
                      _ CZK 21,720 for a spouse living in the taxpayer's household, if the spouse's annual income does not exceed CZK 38,040 (the
                      amount is doubled if the spouse is severely handicapped).
                      _ CZK 7,140 if the taxpayer is entitled to a partial disability pension;
                      _ CZK 14,280 if the taxpayer is entitled to a full disability pension;
                      _ CZK 50,040 if the taxpayer is severely handicapped; and
                      _ CZK 11,400 if the taxpayer is studying and is not older than 26 years (28 years in the case of doctoral studies).

                      Recipients of statutory old-age pensions have a basic allowance equal to the amount by which their old-age pension falls short of
                      CZK 38,040 per year; if the pension exceeds CZK 38,040, no basic allowance applies.
                      The aggregate income is subject to progressive tax rates according to the following table (from 1 January 2001):

                      Taxable income (CZK)          Tax on lower amount (CZK) -- Rate on excess (%)
       Rate           up to - 109,200                              0                   15
                      109,200 - 218,400                       16,380                   20
                      218,400 - 331,200                       38,220                   25
                      over    - 331,200                       66,420                   32
     Tax unit         There is no joint taxation of spouses or families. Every individual family member is taxed separately.
                      Tax on employment income is deducted through withholdings by the employer. Employment income is included in the aggregate
                      income subject to progressive rates.
    Collection
                      Income tax is assessed annually. The taxable period is generally the calendar year. The taxpayer's final tax liability is assessed in
                      the annual tax return and msut be paid by the same due dates as those for filing the tax return.
      LIS variable      V13 Mandatory Employee Contribution
       Contents         Employees' contributions
(national programmes)
                        OASDI: First laws: 1906 (salaried employees) and 1924 (wage earners).
                        Current law: 1995.
                        Work injury: First law: 1888. Current laws: 1956 (cash sickness benefits), 1968 (maternity benefits), and 1997 (public health
     Legislation        insurance).
                        Sickness and maternity: First law: 1887. Current laws: 1956 (short-term benefits), 1990 (self-employed), and 1995 (pensions).
                        Unemployment: First law: 1991. Current laws: 1992 and 1997 (amendment).
                        Family allowances: First law: 1945. Current law: 1995.
      Coverage          All employees.
                        Old Age, Disability, and Survivors
                        Sickness and Maternity
      Beneficiary
                        Work Injury
(financed programmes)
                        Unemployment
                        Family Allowances
Basis of assessement    Earnings.
                        OASDI: 6.5% of earnings.
                        Sickness and maternity: Cash sickness and maternity benefits, 1.1% of earnings. Medical care, 4.5%.
        Rate            Work injury: None.
                        Unemployment: 0.4% of earnings.
                        Family allowances: None.
     Collection         By withdrawal.
     LIS variable         V16 Sick pay                                           ř      ř     č
                          Sick leave benefit (nemocenské) or cash sickness benefits
       Contents
                          Financial support for care of family members (Podpora p i ošet ování lena rodiny)
(national programmes)
                          NB: THIS VARIABLE ACTUALLY ALSO INCLUDES MATERNITY BENEFITS (DESCRIBED IN V22S1)
                          First law: 1888. Current laws: 1956 (Act No. 54/1956 on Employees' Sickness Insurance (Zákon o nemocenském pojištení zamestnancu ) --cash
      Legislation         sickness benefits) and 1997 (public health insurance).
                          Type of program: Social insurance system and public health insurance system.
                          Employees, members of industrial production cooperatives, and advanced students. For self-employed persons, sickness insurance is voluntary.
      Coverage
                                                                  Cash sickness benefits: Compulsory for all employees; voluntary for the self-employed. Only those with
                                                                  gross earnings over 400 CZK a month or those working more than 7 days a month are insured. A doctor's
                                                                  certificate is required from the first day of illness onward in order to prove incapacity. Neither a minimum
                            Sick leave benefit (nemocenské)       period of employment nor any minimum period of residence is required. There is no waiting period.
                                                                  Cash medical benefits: Currently insured. No minimum period of coverage. Eligibility continues for 6 weeks
 Qualifying conditions
                                                                  after coverage ceases.
                                                 ř       ř
                           Financial support for care of family
                                      č                           For those caring for a sick child or adult family member (and in some cases a healthy child). Conditions:
                           members (Podpora p i ošet ování        Common household with the employee (except children under 10 years), no other person available to
                                        lena rodiny)              provide care and no possibility of hospitalisation.
                                                                  For the first 3 days, 50% of the daily assessment base (DAB); from the 4th day, 69% of the DAB.
                                                                  The daily assessment base is calculated using gross earnings, which are included as follows:
                                                                  · Gross earnings up to 480 CZK, 100% inclusion.
                                                                  · Gross earnings from 480 CZK to 690 CZK, 60% inclusion.
                            Sick leave benefit (nemocenské)
                                                                  · Gross earnings over 690 CZK, not included.
                                                                  The maximum daily assessment base for calculating sickness benefit is 558 CZK for the first 14 days of
       Benefits                                                   illness and 606 CZK for the rest of the period of illness.
                                                                  Benefit is payable from the first day of incapacity for up to 1 year, or 2 years if recovery is likely.
                                                 ř       ř        Maximum duration:
                           Financial support for care of family   • 9 calendar days in each individual case,             ěř
                                      č
                           members (Podpora p i ošet ování        • 16 calendar days for single parents caring for at least one child under compulsory school age.
                                        lena rodiny )             Amount: of the Daily Assessment Base (Denní vym ovací základ) (see above "Amount of Benefits-
                                                                  sickness from the 15th days").
Accumulation with other
      income
     Adjustment           Not applicable.
                                                                  Financed by the Sickness Fund out of employers', employees' and self-employee's contributions (see V2, V7
                                   Financing principle
                                                                  and V13), plus state subsidy for special groups.
      Financing
                                        Taxation                  Benefits are not subject to taxation.
                               Contributions from benefits        No contributions.
     LIS variable         V17S2 Long-term Occupational Injury and Disease Benefits
                          Disability pension, incl partial disability benefits
       Contents
                          Survivor benefits
(national programmes)
                          NB: THESE BENEFITS ARE ACTUALLY CONTAINED IN LIS VARIABLE V18S1.
                          First law: 1887. Current laws: 1956 (short-term benefits), 1990 (self-employed), and 1995 (pensions).
                          Type of program: Employer-liability system.
      Legislation
                          Additional details: Act No. 65/1995 Labour Code (Zákon ík práce ). Government decree No 108/1994 to implement the Labour Code.
                          Decree No. 440/2001. Government decree No. 494/2001.
                          Employees and eligible survivors.
       Coverage           All organisations must be covered by statutory insurance for their employees covering injury, illness or death resulting from the
                          performance of working tasks or in direct connection with such activities.
                          There is no minimum qualifying period.
                          A mixed system is in operation based upon an enumerative list of occupational diseases. The system applies to all enterprises. A
                          series of highest permissible periods of exposure (thresholds) are set by the competent organ of the industrial hygiene service for
                          certain professions or environmental hazards. There are no minimum periods of exposure to dangerous conditions, chemicals or noise
                          required for entitlement to benefit. The organisation where the employee was last engaged before contracting the disease is liable for
 Qualifying conditions
                          the benefit. Time Č         for
                                              limits č declaration do exist and begin from the first appearance of any symptoms.
                          Full Invalidity (Plná invalidita) : 66% reduction.                  Č                                č
                          Partial Invalidity ( áste ná invalidita) : 33% reduction.
                          A special doctor from the Czech Social Security Administration ( eská správa sociálního zabezpe ení) (social insurance company)
                          decides the individual patient's level of incapacity.
                                                   Temporary Disability Benefits: Lump-sum benefits are provided.
                                Work injury        Permanent Disability Benefits: Compensation for loss of earnings is payable up to age 65.
                                (disability)       Amount: The difference between average earnings of the employee before the employment injury or appearance
                                                   of the occupational disease, and the full amount of sickness benefit; see cash sickness benefits.
                                                   Survivor maintenance grant: A lump sum of 50,000 CZK for a spouse; a lump sum of 80,000 CZK for an orphan.
                                                   Alimony for a survivor: Reimbursement of costs.
                                Work injury
                                                   Medical expenses: Reimbursement of treatment-related costs.
                                 (survivor)
                                                   Funeral grant: The reasonable cost of a funeral (also see Survivor).
                                                                                ě                                                     ě

                                               Sheltered workshops (Chrán né pracovní dílny) and sheltered workplaces (Chrán ná pracovní místa) allow
                                               access to work to those people who are notable to enter the open labour market.
                                               In sheltered workshops more than 60% of the work force are people with reduced working capacity. A sheltered
                                               workplace falls short of the 60% ratio but is adapted for use by one or more disabled persons, it also covers a
                                               handicapped people working from home. These labour market programmes are funded by the Public
                                               Employment Service upon application by an employer, a disabled person or their representative organisation.
                                               Retraining is generally administered by Public Employment Services, which pay course fees and, if training is
       Benefits
                                               provided away from home, then catering, accommodation and travel expenses are also covered. Training
                           Additional benefits programmes are normally no longer than 3 months.
                                               Employers are obliged to adapt the work place and provide job training for disabled employees.
                                               All employers with more than 20 employees are obliged to fill at least 4.5% of the positions with people with
                                               disabilities and another 0.5% w ith severely incapacitated persons.
                                               Lump sum contributions of up to CZK 100,000 (€ 3,072) are available to handicapped persons for starting up in
                                               self-employment.
                                               Regional Employment Services assist incapacitated persons in finding suitable employment. The Employment
                                                                                              č                ě
                                               Services have specialised consultants who are in direct contact with employers.
                                               Social Opportunities (Bolestné a ztížení spole enského uplatn ní) : calculated on the basis of a system of points
                                                                                               ě
                                               as a ssessed by the doctor.
                                               Compensation for Material Damage (Náhrada v cné škody) : any damage caused by employment injury or
                              Other benefits   occupational disease that is not indemnified by the compensation referred to above (e.g.řincapacity to perform
                                                                                                                                           ěř
                                               domestic duties leading to reliance on paid assistance)
                                                  č
                                               Compensation for Adequate Expenditure Connected with Treatment (Kompenzace pro p im ené výdaje spojené
                                               slé ením) : given to the person who paid for the medical treatment.
                          Accumulation with new earnings from work is possible. Compensation of loss of earning regards to the amount of earning obtained
Accumulation with other   after working accident.
       income             Accumulation with other pensions is possible.
                          The average earnings used as a basis for the calculation for the compensation are adjusted according to price inflation.
      Adjustment
                          See also disability
                           Financing principle Paid from local authorities with funds from the state budget.
                                Taxation       Benefits are subject to taxation.
      Financing
                           Contributions from No contributions.
                                benefits
      LIS variable        V18S1 Disability Pensions
       Contents           Disability pension, incl partial disability benefits
(national programmes)
                          First laws: 1906 (salaried employees) and 1924 (wage earners). Current law: 1995. Type of program: Social insurance system.
      Legislation         Additional details: Pension Insurance Act No 1/1907 ( Zákon o pensijním pojištení ). Act No 155/1995 on Basic Pension
                          Insurance (Zákon o duchodovém pojištení ).
                          Employees, members of assimilated groups, including certain groups of students, farmers, artists, the unemployed, carers, military personnel, and the self-employed.
       Coverage
                          Voluntary coverage is available to certain categories of persons, including persons employed abroad.
                                                      Total disability (66% loss of earning capacity) or partial disability (33% loss of earning capacity) with 5 years of insurance in the last 10 years
 Qualifying conditions         Disability pension     (up to 4 years if under age 28).
                                                        The full disability pension is calculated as a basic amount of 1,310 CZK plus a percentage amount calculated from the personal assessment
                                                        base (1.5% of the calculation base for every year of insurance). The anticipated insurance period is credited to the pension from the onset of
                                                        the disability to the normal retirement age.
                                                        Minimum disability pension: The minimum disability pension is 2,080 CZK, calculated as the basic amount of 1,310 CZK plus a percentage
                                                        amount of 770 CZK. There is no maximum disability pension.
                                                        Depends upon age when disability appears:
                                                        Age Less than 20 -- Minimum period less than 1 year
                              Disability pension
                                                        20 to 22                          1 year
                                                        22 to 24                          2 years
                                                        24 to 26                          3 years
                                                        26 to 28                          4 years                                                          ů
                                                        2 8 plus                          5 years
                                                        Those incapacitated before the age of 18 years are entitled to Full Invalidity Pension (Invalidní d chod) (socalled "Persons Disabled from
                                                        Youth").
                                                        The percentage element is 45% of the annual general assessment base calculated using the national average monthly wage after the same
       Benefits             Person Disabled from        reductions as applied to the Personal Assessment Base for the year preceding the grant of the pension. This formula is also used for those
                                   Youth                who have at least 15 years of insurance (excluding credited insurance periods) whose pension would otherwise be lower.
                                                        Calculated as a basic amount of 1,310 CZK plus a percentage amount set at 0.75% of the personal assessment base for every year of
                                                        insurance.
                          Partial disability benefits
                                                        Minimum partial disability pension: The minimum partial disability pension is 1,695 CZK plus a percentage amount of 385 CZK.
                                                        There is no maximum partial disability pension.
                                                        Substitute insurance periods are credited to:
                                                        • full-time students at secondary school or university,
                                                        • job seekers registered at a Labour Office (max 3.5 years),
                                                        • persons with reduced working capacity undergoing employment training,
                                 Special Note           • persons on military or civilian service,
                                                        • persons caring for child up to the age of 4 years (18 years if child suffers from a long-term severe
                                                        disability that requires special care),             ů
                                                        • persons caring for a close relative who is incapacitated,
                                                        • recipients of Full Invalidity Pension (Invalidní d chod) who are of old-age pensionable age.
                          Those entitled to more than one pension:
                          • (old-age, invalidity or partial invalidity) will only receive one pension, namely the higher one;
                                      č
                          • (old-age, invalidity or partial invalidity and widow's, widower's or orphan's pension) will receive the full amount of the highest pension and half of the Percentage Amount
                          (Procentní ást ) of the other pension;                                         Č     č             ů                                                                  ů
                          Family benefits can be combined with invalidity pensions.
                          Unemployment benefits can be combined with Partial Invalidity Pension ( áste ný invalidníd chod ) and in special cases with Full Invalidity Pension (Invalidní d chod) ,
                          too.
Accumulation with other
       income             Earnings from work: č
                                              Č
                          Full Invalidity (Plná invalidita ): No limitations;                       ěř
                          Partial Invalidity ( áste ná invalidita) : Earnings above certain thresholds lead to a reduced pension. If average gross monthly earnings are:
                                                                                                                                                                  č
                          • below 66% of the Comparable Assessment Base (Všeobecný vym ovací základ); No reduction of pension;
                          • between 66% and 80% of the Comparable Assessment Base: Basic Amount (Základní složka) and Percentage Amount (Procentní ást) both; reduced by 50%;
                                                                                ěř                                                             ěř
                          • over 80% of the Comparable Assessment Base: No pension is paid.
                          Comparable Assessment Base (Všeobecný vym ovací základ) : The Personal Assessment Base (Osobní vym ovací základ ) from which the pension is calculated
                          multiplied by the coefficient of the increase of wages between the period the pension was awarded and the period when monthly earning are checked.
                          Pensions are adjusted regularly (on January 1, every year), by a minimum of 100% of the price increase (in the 12 months period prior to July of the previous year) and
                          by at least one third of the average real wage growth (in the 12 month period prior t o January 1 of the previous year). Pensions may be adjusted by a government
                                                             ěř
      Adjustment          decree, so that the legislative process is accelerated and the amount of pension continually reflects development of prices and w ages. The thresholds for the Personal
                          Assessment ase (Osobní vym ovací základ ) are also adjusted regularly so that the relationship between existing and newly granted pensions and between pensions
                          and earnings is maintained.
                              Financing principle        Paid from local authorities with funds from the state budget.
                                    Taxation             Benefits are subject to taxation.
      Financing
                              Contributions from         No contributions.
                                    benefits
          LIS variable           V19S1 Employment-related Old Age Pensions
           Contents              Old-age pension (starobní dùchod)
    (national programmes)
                                 First laws: 1906 (salaried employees) and 1924 (wage earners). Current law: 1995. Type of program: Social insurance system.
          Legislation            Additional details: Pension Insurance Act No 1/1907 ( Zákon o pensijním pojištení ). Act No 155/1995 on Basic Pension Insurance (Zákon o duchodovém pojištení ).

                                 Employees, members of assimilated groups, including certain groups of students, farmers, artists, the unemployed, carers, military personnel, and the self-employed.
          Coverage
                                 Voluntary coverage is available to certain categories of persons, including persons employed abroad.
                                                             Since January 1, 1996, the retirement age has been gradually increasing by 2 months per year for men and by 4 months per year for
                                                             women. The target retirement age, from January 1, 2007, is age 62 (men) and age 57 to 61 years (women), according to number of
                                                             children raised. Retirement will be based on 25 years of insurance (15 years if aged 65). In 2002, the retirement age is 61 years and 2
                                                             months (men); age 55 and 4 months or age 59 and 4 months (women). Substantial limitation of work is necessary during the first 2 years
     Qualifying conditions           Old-age pension         following the retirement age.
                                                             Early retirement: Retirement is possible up to 3 years before the normal retirement age. All employment must cease.
                                                             Deferred pension: The pension is increased for every 90 days of economic activity during which the claim for an old-age pension is
                                                             postponed.
                                                            The pension is calculated from two elements: a flat-rate basic amount of 1,310 CZK plus an earnings-related percentage amount
                                                            calculated from the personal assessment base (PAB) and the number of years of insurance.
                                                            PAB: Currently based on average gross earnings over the last 18 years preceding retirement. Originally based on 10 years preceding
                                                            retirement, this period is being extended by 1 year every year until it reaches a total of 30 calendar years. The value of the old-age pension
                                                            is calculated using 1.5% of the personal assessment base per year of insurance (no maximum). The calculation of the personal
                                                            assessment base includes a percentage of monthly earnings:
                                     Old-age pension
                                                            ·100% of earnings up to 7,500 CZK,
                                                            ·30% of earnings from 7,500 CZK to 19,200 CZK, and
                                                            ·10% of earnings over 19,200 CZK.
                                                            The minimum pension is 2,080 CZK, equal to the flat-rate basic amount (1,310 CZK) plus 770 CZK.
                                                            Deferred pension: For every 90 days of economic activity during which the claim for an old-age pension is postponed, an increase of 1.5%
                                                            of the personal assessment base is provided.
                                                            Temporarily reduced early pension: Available up to 2 years prior to the normal retirement age provided that the insured person has a
                                                            minimum of 25 years of insurance and has received a partial or a full disability pension for at least 5 years and entitlement to a disability
                                                            pension has expired within 5 years of reaching the normal retirement age. The pension is reduced by 1.3% of the personal assessment
                                                            base for every (even incomplete) period of 90 days prior to the normal retirement age, but the pension is fully restored upon reaching the
           Benefits                    Early Pension        normal retirement age.
                                                            Permanently reduced early pension: Available up to 3 years prior to normal retirement age; the actual date of retirement is left to the
                                                            claimant's discretion. The claimant must have at least 25 years of contributions. The pension is reduced by 0.9% for every (even
                                                            incomplete) 90-day period preceding the normal retirement age. This reduction is permanent and continues after the recipient reaches
                                                            normal retirement age.
                                                            • all earnings are indexed in relation to the average wage;
                                                            • not all earnings are incorporated in the Personal Assessment Base, monthly earnings are taken into account as follows:
                                                            Up to CZK 7,500 (€ 230): 1 00% incorporation,
                                                            From CZK 7,500 (€ 230) to CZK 19,200 (€ 590): 3 0% incorporation,
                                                            Over CZK 19,200 (€ 590): 10% incorporation.
                                                            Substitute insurance periods are cr edited to:
                                     Special Note (s)       • full-time students at secondary school or university (max 6 years after the age 18),
                                                            • job seekers registered at a Labour Office (max 3.5 years), • persons with reduced working capacity undergoing employment training, •
                                                            persons on military or civilian service, • persons caring for child up to the age of 4 years (18 years if child suffers from a long-term severe
                                                                                                                                                                                 ů
                                                            disability that requires special care),
                                                            • persons caring for a close relative who is incapacitated, and • recipients of Full Invalidity Pension (Invalidní d chod) who are of retirement
                                                            age.
                                 Old-age: no limit (any earnings are a llowed).
Accumulation with other income
                                 Early retirement: no earnings are allowed.
                                 Pensions are adjusted regularly (on January 1, every year), by a minimum of 100% of the price increase (in the 12 months period prior to July of the previous year)
                                 and by at least one third of the average real wage growth (in the 12 month period prior t o January 1 of the previous year). Pensions may be adjusted by a government
                                                                                                   ěř
                                 decree, so that the legislative process is accelerated and the amount of pension continually reflects development of prices and w ages.
         Adjustment
                                 The thresholds for the Personal Assessment Base (Osobní vym ovací základ) are also adjusted regularly so that the relationship between existing and newly granted
                                 pensions and between pensions and earnings is maintained.

                                                            Financed by employers', employees' and self-employed's contributions (see V2, V7 and V13) plus further funding for the unemployed and
                                    Financing principle
                                                            an annual assessment from the State budget for soldiers, students and non-working parents.
          Financing                     Taxation            Benefits are subject to taxation.
                                    Contributions from      No contributions.
                                         benefits
     LIS variable         V19S4 Survivors pensions
                          Survivor benefits, incl:
                          - Widow(er) pension
       Contents
                          - Orphan's pension
(national programmes)     - Funeral grant
                          NB: FUNERAL GRANT IS ACTUALLY INCLDUED IN LIS VARIABLE V24SR.
      Legislation         First laws: 1906 (salaried employees) and 1924 (wage earners). Current law: 1995. Type of program: Social insurance system.
                          Employees, members of assimilated groups, including certain groups of students, farmers, artists, the unemployed, carers, military
       Coverage           personnel, and the self-employed. Voluntary coverage is available to certain categories of persons, including persons employed
                          abroad.
 Qualifying conditions        Survivor pension     The deceased qualified for a pension or was a pensioner at the time of death.
                                                   A flat-rate basic amount (1,310 CZK) plus 50% of the earnings-related amount of the deceased's pension.
                                                   The pension is payable to all widow(er)s for 1 year; thereafter, only to widows aged 55 or widowers aged
                                                   58; any age if disabled or caring for a dependent or disabled child or for a disabled parent.
                             Widow(er) pension     A basic amount of 1,310 CZK plus 40% of the earnings-related amount of the deceased's pension for
                                                   each dependent child (for full orphans, the basic amount is payable only once).

       Benefits                                    The value of the pension is increased in cases of disability. In the case of partial incapacity (up to 33%
                                                   loss in earning capacity), the value is increased by 20% of the subsistence minimum; in the case of a
                                                   major but not total incapacity (between 34% and 65% loss in earning capacity), by 40%; or in the case of
                             Orphan's pension      total incapacity (66% or more loss in earning capacity), by 75%.
                                                   In the case of a claim for another pension (old-age or disability pension), the amount paid is the highest
                                            ř
                                                   pension plus half of the earnings-related amount of the other pension.
                          Death Grant (Poh ebné) Lump sum benefit of CZK 5,000 (€ 154) payable to the person who organised the burial.
Accumulation with other
       income
     Adjustment
                             Financing principle   Paid from local authorities with funds from the state budget.
                                  Taxation         Not taxable.
      Financing
                             Contributions from
                                  benefits
                                                     ě
      LIS variable        V20S1 Child allowances
       Contents           Child Benefit (Dávka na dít )
(national programmes)     Birth Grant (Porodné )
                          First law: 1945. Current law: 1995. Type of program: Universal system.
      Legislation         Additional details: A ct No 154/1945. Act No 117/1995 Coll. on State Social Support (Zákon o státní sociální podpore ).

       Coverage           Families with children who are permanent residents..
                                       ě            Dependent child (up to age 26 if a student). Until the completion of compulsory
                          Child Benefit (Dávka na
                                                    education (generally 15 years) but extended up to 26 years if the child remains in further
                                    dít )
                                                    education or vocational training.
                                                    Paid to:                                                             ř
                                                    • mothers,
                                                    • fathers if the mother dies and no Maternity Benefit (Dávky v mate ství) was paid to her or to
                                                    anyone else,
                                                    • any person who takes a child under the age of one year into permanent care in loco parentis,
 Qualifying conditions                                                                                  to
                                                    regardless of whether birth grant was already paid Č the mother or the father of that child.
                                                                                                                       ě
                                                    The amount of birth grant is: č
                                                                              ř
                           Birth Grant (Porodné ) • if one child is born, the Personal Needs Amount ( ástka k zajišt ní výživy a ostatních
                                                    základních osobních pot eb ob ana) of the child multiplied by a coefficient of 5,
                                                    • if two children are born at same time, the sum of personal needs amount of the children
                                                    multiplied by a coefficient of 6,
                                                    • if three or more children are born at the same time, the sum of the personal needs amount of
                                                    the children multiplied by a coefficient of 10.


                                                    Means-tested allowances. If family income is below 1.1 times the living minimum, the benefit is
                                                    equal to 32% of the living minimum of children for each child; if family income is from 1.1 times
                                                    to 1.8 times the living minimum, 28% of the living minimum of children for each child; if family
                                                    income is from 1.8 times to 3 times the living minimum, 14% of the living minimum of children
                                      ě             for each child; if family income is over 3 times the living minimum, there is no entitlement.
                          Child Benefit (Dávka na
                                   dít )          The age-depdendent Personal Needs Amounts for dependant children are as follows:
       Benefits                                   under 6 years        CZK 1,690 (€ 52)
                                                  6 - 10 years         CZK 1,890 (€ 58)
                                                  10 - 15 years        CZK 2,230 (€ 69)
                                                  15 - 26 years        CZK 2,450 (€ 75)

                                                    Paid at five times the child living minimum for one child; at six times for two children; 10 times if
                                 Birth grant
                                                    there are three or more children.
Accumulation with other
       income
     Adjustment
                             Financing principle
                                  Taxation          Benefits are not subject to taxation.
      Financing
                             Contributions from
                                                    No contributions.
                                  benefits
     LIS variable         V20SR Child/family benefits n.e.c.
                          Special benefits for fosters:
       Contents           • Foster child allowance,
(national programmes)     • Foster parent remuneration (allowance),
                          • Fostering grant
                          First law: 1945. Current law: 1995. Type of program: Universal system.
      Legislation         Additional details: A ct No 154/1945. Act No 117/1995 Coll. on State Social Support (Zákon o státní sociální podpore ).

       Coverage           Families with children who are permanent residents..
 Qualifying conditions
        Benefits
Accumulation with other
        income
      Adjustment
                             Financing principle
                                  Taxation          Benefits are not subject to taxation.
      Financing
                             Contributions from
                                                    No contributions.
                                  benefits
      LIS variable        V21S1 Unemployment insurance
       Contents           Unemployment benefit (podpora v nezamìstnanosti)
(national programmes)
                          First law: 1991. Current laws: 1992 and 1997, with 2002 amendment. Type of program: Social insurance system.
                          Additional details: Act No 1/1991 on Employment (Zákon o zamestnanosti ). Act No 9/1991 on Employment and
      Legislation
                          Action by Czech National Organs in the Sphere of Employment (Zákon o zamestnanosti a pusobnosti orgánu Ceské republiky na
                          úseku zamestnanosti ).
                          Czech Republic citizens (and aliens permanently resident in the Czech Republic), at least 15 years old, and capable of working.
                          Additional details: All citizens of the Czech Republic, as well as foreigners – EU citizens –with permanent residence, or temporary
       Coverage           stay, or with an address where they usually stay in the CR. Foreigners with permanent residence who are not EU citizens, or their
                          family members.

                          Registered as looking for work and employed for at least 12 months in the past 3 years.
                          Employment periods include vocational training, job training undertaken by a disabled person, basic military service or alternative
 Qualifying conditions    civil service, providing care for a child up to age 3 (or up to age 18 if seriously disabled), time spent caring for a relative, any period
                          during which a job seeker was paid a full disability pension, and periods accredited by the Ministry of the Interior for long-term
                          voluntary service.
                          Paid at 50% of earnings during the first 3 months; 40% for next 3 months; 60% in case of retraining.
       Benefits
                          The maximum benefit is 10,250 CZK per month; 11,480 CZK in the case of retraining.
Accumulation with other   Any income from work cancels all unemployment benefit entitlement.
       income
     Adjustment           Unemployment benefits are not adjusted.
                                                  Financed by the Employment Fund out of employers' and employees' contributions (see V2 and V13),
                            Financing principle
                                                  plus government funds for special programs.
      Financing                  Taxation         Benefits are not subject to taxation.
                            Contributions from    No contributions.
                                 benefits
                                                           ř
     LIS variable         V22S1 Wage replacement                            ř ě        ě                   ř
                          Maternity Benefit (Dávky v mate ství ), also Cash maternity benefits
       Contents
                          Maternity Compensation Benefit (Vyrovnávací p ísp vek v t hotenství a mate ství )
(national programmes)
                          NB: THESE BENEFITS ARE ACTUALLY CONTAINED IN LIS VARIABLE V16.
                          First law: 1888.
                          Current laws: 1956 (cash sickness benefits), 1968 (maternity benefits), and 1997 (public health insurance).
                          Type of program: Social insurance system and public health insurance system.
      Legislation
                          Additional details: Act No. 54/1956 on Employees' Sickness Insurance (Zákon o nemocensk ém pojištení zamestnancu ). Act No. 88/1968 on Maternity
                          Benefits, Maternity Leave and Child Benefits (Zákon o prodloužení materské dovolené , o dávkách v materství a o prídavcích na deti z nemocenského
                          pojištení ). Act No. 48/1997 on Public Health insurance (zákon o verejném zdravotním pojištení ).
       Coverage           Employees, members of industrial production cooperatives, and advanced students. For self-employed persons, sickness insurance is voluntary.
                                                              270 days of insurance in the 2 years preceding childbirth, loss of earnings, childbirth or taking substitute care of a
                                 Cash maternity benefits
                                               ř ě            child (substitute carers may include men), and medical confirmation of pregnancy.
 Qualifying conditions     Maternity Compensation Benefit Payable in case of reduced earnings resulting from a transfer to another job due to pregnancy or maternity.
                                 ě                 ř
                               (Vyrovnávací p ísp vek v
                                t hotenství a mate ství )
                                                              Duration: payable for 28 weeks (37 weeks for a single mother and for multiple births) including at least 6 weeks
                                                              before the expected date of childbirth. Shorter period if child dies, but no less than 14 weeks which cannot terminate
                                                              until 6 weeks after confinement.
                                 Cash maternity benefits
                                                              Amount: 69% of the daily assessment base (as calculated for cash sickness benefit). The maximum maternity
                                                              benefit is 419 CZK a day.
       Benefits
                                                              Also: Pre-natal and post-natal care including free confinement and hospital care.
                                               ř ě            Duration: paid from the day of transfer to another job until the commencement of maternity leave. Paid after
                           Maternity Compensation Benefit
                                 ě                 ř          childbirth from the day of re-entering the job until the end of the ninth month after confinement.
                               (Vyrovnávací p ísp vek v
                                                              Amount: the difference between the earnings before and after job transfer, for earnings taken into account see
                                t hotenství a mate ství )
                                                              variable V16.
Accumulation with other
       income
     Adjustment
                                                               Financed by the Sickness Fund out of employers', employees' and self-employe's contributions (see V2, V7 and
                                 Financing principle
                                                               V13), plus state subsidy for special groups.
      Financing
                                      Taxation                 Benefits are not subject to taxation.
                             Contributions from benefits       No Contributions
      LIS variable        V22S2 Birth grants
       Contents           Birth Grant (Porodné )
(national programmes)     NB: THIS BENEFIT IS ACTUALLY INCLUDED IN LIS VARIABLE V24SR.
                          First law: 1945. Current law: 1995. Type of program: Universal system.
      Legislation         Additional details: A ct No 154/1945. Act No 117/1995 Coll. on State Social Support (Zákon o státní sociální podpore ).

       Coverage           Families with children who are permanent residents..
                          Paid to:                                                            ř
                          • mothers,
                          • fathers if the mother dies and no Maternity Benefit (Dávky v mate ství) was paid to her or to anyone else,
                          • any person who takes a child under the age of one year into permanent care in loco parentis, regardless of whether birth
                          grant was already paid to the mother or the father of that child. ě
                                                                                 Č                                                          ř
                          The amount of birth grant is:
                              č
 Qualifying conditions    • if one child is born, the Personal Needs Amount ( ástka k zajišt ní výživy a ostatních základních osobních pot eb
                          ob ana) of the child multiplied by a coefficient of 5,
                          • if two children are born at same time, the sum of personal needs amount of the children multiplied by a coefficient of 6,
                          • if three or more children are born at the same time, the sum of the personal needs amount of the children multiplied by a
                          coefficient of 10.

                          Paid at five times the child living minimum for one child; at six times for two children; 10 times if there are three or more
       Benefits
                          children.
Accumulation with other
       income
     Adjustment
                             Financing principle
                                  Taxation           Benefits are not subject to taxation.
      Financing
                             Contributions from
                                                     No contributions.
                                  benefits
                                                    č        ř   ě
      LIS variable        V22S3 Child care leave benefits
       Contents           Parental Allowance (Rodi ovský p ísp vek )
(national programmes)
                          First law: 1945. Current law: 1995. Type of program: Universal system.
                          Additional details: Act No. 54/1956 on Employees' Sickness Insurance (Zákon o nemocensk ém pojištení zamestnancu ).
      Legislation         Act No. 88/1968 on Maternity Benefits, Maternity Leave and Child Benefits (Zákon o prodloužení materské dovolené, o
                          dávkách v materství a o prídavcích na detiz nemocenského pojištení ).
                          Act No. 48/1997 on Public Health insurance (zákon o verejném zdravotním pojištení) .
                                                                                                č         ř ě
       Coverage           Families with children.
                          Dependent child; A parent is entitled to a Parental Allowance (Rodi ovský p ísp vek ) when s/he personally provides full-
                          time and regular care for at least one child up to the age of 4 years (or up to the age of 7 years in cases of children
 Qualifying conditions    suffering from long-term incapacity). Other conditions also apply e.g. the child can be placed in the crèche facility but only
                          for certain number of days a month etc.
      Benefits            If caring at home for a child of up to age 4, the allowance is 1.1 times the living minimum of adults.
Accumulation with other
       income             Č
                          Benefits are automatically increased when revaluation (indexation) of the statutory Minimum Subsistence Amount
                          ( ástka životního minima ) is made. Revaluation also implies an increase in numbers of families who can claim benefit;
      Adjustment          the respective increase is applicable to nearly all benefits. Minimum subsistence amounts are increased regularly (on
                          January 1, every year), based on the increase of costumer prices. Minimum subsistence amounts do not need to
                          increase if the increase of consumer prices does not exceed 2%.
                              Financing principle     Whole cost from state budget.
                                   Taxation           Benefits are not subject to taxation.
      Financing
                              Contributions from      No contributions.
                                   benefits
                                                                       č
      LIS variable        V25S1 General social assistance benefits
       Contents           Social Assistance Benefit (Dávky sociální pé e )
(national programmes)                                                        ř
                          Act No 463/91 on Minimum Living A mount (Zákon o životním minimu).
      Legislation
                          Act No 482/91 on Social Need (Zákono sociální pot ebnosti).
       Coverage           All permanent residents. Č               ě                                               ř     č
 Qualifying Conditions    Must show a willingness to work as a condition for benefit (children under 18 and adults over 65 (recipients of the pension) are excepted.
                          Personal Needs Amount ( ástka k zajišt ní výživy a ostatních základních osobních pot eb ob ana) : for individuals varies with age:
                                     Age            Monthly Amounts
                          adult basis:              CZK 2,320 (€ 71)
                          dependent child
                          under 6 years             CZK 1,690 (€ 52)
                          6 - 10 years              CZK 1,890 (€ 58)
                          10 - 15 years             CZK 2,230 (€ 69)
                                                          ř      č
       Benefits           15 - 26 years             CZK 2,450 (€ 75)
                          Household Needs Amount (Pot ebná ástka na domácnost) : the household amount is increased on a sliding scale. Varies with number of
                          persons in that household:
                                    Persons           Monthly Amounts
                          one member                  CZK 1,780 (€ 55)
                          two members                 CZK 2,320 (€ 71)
                          three or four members       CZK 2,880 (€ 88)
                          five and more members CZK 3,230 (€ 99)
                          Means test (Social Assistance Benefit): the following are taken into account when figuring the benefit –
                          * Income from any gainful activity
Accumulation with other   * Any revenue from capital after tax and social security contributions
       income             * Social security benefits
                          * Any other regular income
                          Family allowances are taken into account as income
                          The amounts are adjusted regularly (on January 1 of every year) according to the real price increase. Amounts do not have to be adjusted if the
      Adjustment          real increase would not exceed 2%.
                          In the case of extremely high real price increasing (of at least 10%) the amounts can be indexed sooner.
                              Financing principle     General taxation
                                    Taxation          Benefits are not subject to taxation
      Financing
                               Contributions from     No contributions.
                                    benefits
      LIS variable        V25S2 Old-age and disability assistance benefits
       Contents           Services and special benefits for the disabled                         č
(national programmes)     NB: THIS BENEFIT IS ACTUALLY INCLUDED IN VARIABLE V24SR.
                          Act on No 100/1988 on Social Security (Zákon o sociálním zabezpe ení ); Decree of the Ministry of Labour and Social
      Legislation
                          Affairs No 182/1991 to implement the Act on Social Security and the Act on Jurisdiction of the Czech Republic Bodies on
       Coverage           All permanent residents.
                          Persons with severe disabilities have the right to services, benefits in cash and in kind and interest- free loans enabling
 Qualifying Conditions
                          them to solve problems and inconveniences caused by their handicap.
                          Social assistance services and allowances for handicapped people which compensate their social needs, especially in the
       Benefits           field of mobility, accommodation, special aids, etc.
                          Means test: the following are taken into account when figuring the benefit –
                          * Income from any gainful activity
Accumulation with other   * Any revenue from capital after tax and social security contributions
       income             * Social security benefits
                          * Any other regular income
                          Family allowances are taken into account as income.
                          The amounts are adjusted regularly (on January 1 of every year) according to the real price increase. Amounts do not have
      Adjustment          to be adjusted if the real increase would not exceed 2%.
                          In the case of extremely high real price increasing (of at least 10%) the amounts can be indexed sooner.
                              Financing principle      General taxation
                                   Taxation            Benefits are not subject to taxation
      Financing
                              Contributions from       No contributions.
                                    benefits
                                                                     ř
         LIS variable       V25S4 Parents assistance benefits
          Contents          Social Allowance for Families (Sociální p íplatek )
   (national programmes)                                                          ř
                            Act No 463/91 on Minimum Living A mount (Zákon o životním minimu).
        Legislation         Act No 482/91 on Social Need (Zákono sociální pot ebnosti).
         Coverage           All permanent residents.
                            Designed for the low-income families with dependent children. The system is universal and financed by general taxation, providing benefits to allČ
                            permanent residents whose child (children) reside(s) in the Czech Re public.
Qualifying Conditions
                                                                                                                                              Č             ě
                            Paid to a person caring for at least one dependent child, where the relevant family income does not exceed the family Minimum Living Amount ( ástka
                            životního minima) multiplied by a coefficient of 1.6.
                                                        ř
                            The amount of monthly social allowance is the difference between the dependent child's Personal Needs Amount ( ástka k zajišt ní výživy a ostatních
                                                                                                                                     Č
                            základních osobních pot eb ) and an amount set as a quotient whose numerator is the said child's (children's) Personal Needs Amount (amounts)
                            multiplied by the family's relevant income, and whose denominator is the family Minimum Living Amount ( ástka životního minima ) multiplied by a
                            coefficient of 1.6. Thus the amount of social allowance gradually de creases with rising family income.
                            When determining the amount for the specific groups of the population the relevant Minimum Subsistence Amount for Personal Needs Amount of the
                            dependent child is multiplied by a set coefficient of:
                            • 2.7 in case of a long-term severely incapacitated child,
          Benefits          • 2.4 in case of a long-term incapacitated child,
                            • 1.2 in case of a child suffering from a long-term illness,
                            • 1.1 in case of multiple births until the children reach 3 years of age.
                            The minimum of the Personal Needs Amount of the child is further increased by a coefficient of:
                            • 1.4 if both parents have a severe long-term incapacity,
                            • 1.4 if a single parent has a severe long-term incapacity,
                            • 1.1 if one of the parents has a severe long-term incapacity,
                            • 1.05 If recipient is a single parent.
                            Means test: the following are taken into account when figuring the benefit –
                            * Income from any gainful activity
  Accumulation with other   * Any revenue from capital after tax and social security contributions
         income             * Social security benefits
                            * Any other regular income
                            Family allowances are taken into account as income
                            The amounts are adjusted regularly (on January 1 of every year) according to the real price increase. Amounts do not have to be adjusted if the real
        Adjustment          increase would not exceed 2%.
                            In the case of extremely high real price increasing (of at least 10%) the amounts can be indexed sooner.
                               Financing principle     General taxation
                                    Taxation           Benefits are not subject to taxation
         Financing
                               Contributions from      No contributions.
                                    benefits
                                                ř   ě
      LIS variable        V26S2 Near-cash housing benefits
       Contents           Housing Allowance (P ísp vky na bydlení )
(national programmes)                                                        ř
                          Act No 463/91 on Minimum Living A mount (Zákon o životním minimu).
      Legislation
                          Act No 482/91 on Social Need (Zákono sociální pot ebnosti).
      Coverage            All permanent residents.
                          Housing benefits are paid to the owner or tenant of a flat, who is registered as a permanent resident, provided that the family income does not
                          exceed the amount of the family minimum living amount multiplied by a coefficient of 1.6
 Qualifying Conditions    Housing benefits are provided regardless of the type of housing (i.e. whether community, cooperatively or privately owned).
                          The actual cost of housing is irrelevant.
                          Paid as a differential benefit that reflects the income situation of the family and the number of persons in the household.
                          The amount of housing benefit for a calendar month is computed as the difference betweent he family's household amount and a quotient, in
       Benefits
                          which the numerator is the family's household minimum Living Amount multiplied by the family's relevant income, an the denominator is the
                          amount of the family's minimum living amount multiplied by a coefficient of 1.6
                          Means test: the following are taken into account when figuring the benefit –
                          * Income from any gainful activity
Accumulation with other   * Any revenue from capital after tax and social security contributions
       income             * Social security benefits
                          * Any other regular income
                          Family allowances are taken into account as income
                          The amounts are adjusted regularly (on January 1 of every year) according to the real price increase. Amounts do not have to be adjusted if the
      Adjustment          real increase would not exceed 2%.
                          In the case of extremely high real price increasing (of at least 10%) the amounts can be indexed sooner.
                              Financing principle     General taxation
                                   Taxation           Benefits are not subject to taxation
      Financing
                               Contributions from     No contributions.
                                    benefits
Sources:

MISSOC January 1 2006
SSA Programs Around the World, Czech 2002 and 2004 --

				
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