Do you know the difference between parental leave and parental allowance from the point of view of a payroll accountant? Learn more about these concepts and the differences between them in this article.
Parental leave
Parental leave is an important personal obstacle to work on the part of the employee adjusted according to § 196 et seq. of the Labour Code. It serves to deepen the care of the child and the employer is obliged to provide it to the employee upon written request.
For parental leave both the mother and the father of the child are entitled. The mother is entitled entitlement to parental leave after maternity leave to until 3 years of age age child. The father can draw parental leave from the child's date of birth until the child reaches 3 years of age. Of course, the amount of time the parents ask for is important.
They are entitled to take parental leave not only biological parents of the child, but the legislation allows parental leave to be taken by employees who have taken the child into care replacing parental care (§ 197 of the Labour Code). The conditions and duration of parental leave when taking over a child are regulated in Section 197(3) of the Labour Code. The parents of the child have the right to take parental leave at the same time.
If a situation arises where a child is taken into the care of a nursing home or a medical institution, the employee's parental leave shall be interrupted and the unused portion shall accrue from the date the child is taken back into care and shall last no longer than until the child reaches the age of 3 years.
If the child is admitted to family or institutional care replacing the care of the parents, the employee shall not be entitled to parental leave for the period during which he/she is not caring for the child.
If, while the employee is on parental leave and the child dies, parental leave is still payable for a period of two weeks from the date of the child's death, but not later than the date on which the child would have reached the age of one year.
If a parent decides to take leave after the child reaches the age of 3, he or she must ask his or her employer for unpaid leave, as the Labour Code stipulates that parental leave must be taken until the child reaches the age of 3. The employer is not obliged to grant the request.
Application for parental leave
If the employee wants to take parental leave with your employer, is needed your employer ask. However, the Labour Code does not define in what form parental leave is to be requested. Section 206 of the Labour Code merely states that the employee must request his or her employer to grant leave in good time if the obstacle is known to the employee in advance.
Parental allowance
Parental allowance is a social benefit for parents, who, for a whole calendar month, personally, full-time and properly cares for the youngest child in the family who has not reached the age of 4.
Monthly amount parental allowance is the parent's choice, the amount of the daily assessment base for determining maternity allowance or sickness benefit in connection with the birth or taking custody of the child is decisive.
The amount of parental allowance can be set by the parent who applied for it change it every three months.
In children born until 31 December 2023 the parent can draw parental allowance until the total amount is exhausted CZK 300,000 or until the child is 4 years old. If the youngest members of the family for whom the parent wants to draw parental allowance are 2 or more children born at the same time, the parent is entitled to draw CZK 450,000.
For a child born from 1 January 2024 the parent can draw parental allowance in the total amount of CZK 350,000, until the child reaches 3 years of age. If the youngest members of the family are 2 or more children born at the same time, the parent can draw a total parental allowance of CZK 525,000.
The parent must apply for parental allowance. If a parent wants to apply for parental allowance electronically, they can use Jenda client zones, established by the Ministry of Labour and Social Affairs. Parental allowance is paid through the employment office, so you can apply here.
When taking parental allowance the employee can work and his earnings are not limited in any way.
More information can be found on the website of the Ministry of Labour and Social Affairs, where you can also find the necessary forms, or at the Labour Office of the Czech Republic.
Employee receiving parental allowance or taking parental leave with another employer
If you have an employee who is on parental allowance or on parental leave with another employer, this is a health insurance issue a person for whom the state is also the premium payer and if that person does not reach at least the minimum assessment base for health insurance, she will not be counted towards the minimum assessment base for health insurance.
AVENSIO SW programme
Parental leave employee you enter in the program AVENSIO SW as an exemption (Employee card - Employment relationships - Employment relationship - Exemption from status) Code No. 3 - Parental leave.
If the employee draws with the consent of the employer leave of absence after the age of 3 years of the child, you will also enter this leave as an exclusion from the status under the code č. 10 - Nepl. Leave with parental allowance.
For an employee who receiving parental allowance or taking parental leave with another employer set in the Health insurance area (Employee card - Personal data - Employee) in the field ZP relief Option Worker on MD or RD with another employer, parental allowance.
