Almost every employer has someone among its employees for whom it can claim a social security rebate. So let's summarise the categories of people to whom the discount can be applied.
Employees eligible for a social security rebate
Persons to whom the employer can apply a discount on social security contributions are listed in § 7a of Act No. 589/1992 Coll., on social security contributions and contributions to state employment policy. These are these persons:
- over 55 years old (a person over 55 years of age is considered to be already 55 on his/her 55th birthday)
- caring for a child under the age of 10, of whom they are a parent, or who are in substitute care for their parents on the basis of a decision of the competent authority (the decision of the competent authority is considered to be the decision referred to in Section 7(10) of the Act on State Social Support)
- caring for a loved one under the age of 10, who is dependent on the help of another person in Grade I (light dependency) or a loved one who is dependent on the help of another person in stage II (moderate dependence), Grade III (severe addiction) or Grade IV (full dependence). Who is a close person is assessed in accordance with Section 24(1) of the Pension Insurance Act.
- which at the same time prepare for future careers by studying. Whether a person is a student for the purposes of the premium reduction is assessed under sections 21(1)(a), 22 and 23 of the Pensions Act. A period of study is not considered to be distance, distance, evening or combined study).
- which in a period of 12 calendar months before the calendar month for which the premium reduction is claimed, have started as jobseekers for retraining according to § 109 or § 109a of the Employment Act (the fulfilment of this condition is confirmed by the Labour Office - the day on which the employee started the retraining)
- with disability pursuant to Section 67(2) of the Employment Act
- under 21 years of age (this condition is last met on the day before the day on which the employee reaches the age of 21).
Conditions for applying the discount
As a condition for claiming the premium discount, these persons must have a weekly working hours in the range of 8-30 hours a week. The agreed weekly working time requirement does not apply to persons under 21 years of age. For this group of people, the employer can claim a premium reduction even if the agreed weekly working hours are outside the range of 8-30 hours per week.
A further condition for claiming the premium discount is that the persons listed above are in an employment or service relationship. If the employee works for the employer more jobs in an employment or service relationship (multiple part-time jobs), the following are entitled discount on insurance premiums from only one employment or service (one part-time job). Number of hours agreed from all of the following employment or service relationships (hours) adds up to assess whether the employee meets the condition of working 8-30 hours per week with the employer. Discount on insurance premiums does not apply to people who work on a work agreement a agreement to perform work.
AVENSIO SW programme
Entitlement to a premium reduction for employees in the scheme AVENSIO SW set on the tab Employment relationship (Employee card - Employment relationships). For these purposes, the field Discount on social security.., where you select the reason for applying the discount, or select the reason why the employee cannot apply the discount.
TIP: For important information on the Notice of Intention to Claim Premium Discount, see the next blog article.
