The Summer of Grace is here for the fourth time. The event is aimed at those who owe public health insurance premiums and unpaid penalties and who have been ordered to pay a tax execution in this connection. These debtors have the opportunity to get rid of their debts on penalties and execution costs.
Gracious summer 2024
The Summer of Grace IV regulates Act No. 152/2024 Coll., on the extraordinary remission of penalties on public health insurance premiums of 21 May 2024.
How long will the event last?
The Summer of Grace IV event continues from 1 July to 30 November 2024.
Who is the event for?
The event is intended for for individuals only. Those who can join the event are, whose debt on insurance premiums and penalties from insurance premiums are enforced according to the Tax Code.
The condition is that this the tax execution has been ordered by 31 December 2023 at the latest. Tax foreclosures ordered after 1 January 2024 are not subject to this action.
What is the subject of the event Gracious Summer IV
Based on § 4 of Act No. 152/2024 Coll. is subject to extraordinary extinction forgiveness of insurance premium penaltieswhich had not been paid by the debtor at the date of the application and for which a tax execution had been ordered under the Tax Code as at the relevant date of 31 December 2024.
It is also possible within the framework of the Summer of Grace to remit the amount of the tax execution costs associated with the recovery of the tax due insurance premiums or unpaid penalties that have been assessed by the enforcement order no later than 31 December 2024 and have not been paid by the date of receipt of the application.
What is not covered by the Summer of Grace IV event
Summer of Grace IV does not apply to:
- insurance premiums, penalties and execution costs recovered by the bailiff
- insurance premiums and penalties for a payer against whom insolvency proceedings have been opened
How to get involved?
Borrowerwho wants to use the event to get rid of the debt on penalties and execution costs, must apply in writing to the relevant health insurer. This application must be submitted during the period in which the action is ongoing, i.e. from 1 July 2024 to 30 November 2024. must pay the outstanding premiumsto which the unpaid penalty and enforcement costs relate until 31 December 2024 or until the due date of the last instalment if the payment of the outstanding premium is spread over instalments.
Spreading the payment of outstanding premiums over instalments
Payment of outstanding premiums is spread over instalments from the date of the individual's notice of such distribution in the event that is this notification made between 1 July 2024 and 30 November 2024 and the outstanding premium is in an amount higher than CZK 5,000.
Payment of outstanding premiums in the amount of up to CZK 50,000 is spread over 12 of consecutive monthly instalments, the insurance premiums due exceeding CZK 50,000 is spread over 36 consecutive instalments. The first instalment is due by 31 December 2024. Subsequent instalments must always be paid no later than the last day of the relevant calendar month.
If the debtor notifies the relevant health insurance undertaking of the payment of the outstanding premium in instalments, the health insurance undertaking shall, upon notification, inform the debtor of the amount of the individual instalments, their due date, the method of payment and the payment details.
If the debtor fails to pay any instalment by the due date or if the instalment is not paid in the specified amount, the option to pay the outstanding premium in instalments shall cease and the penalty on the outstanding premium and the execution costs shall not be extinguished by remission.
