Time off work related to a children's and youth event is a general interest obstacle on the part of the employee and applies only to employees who have an employment relationship with their employer. Employees are already entitled to time off work for children and young people as of 1 January 2021 and is regulated by Section 203(2)(h) and Section 203a of the Labour Code.
When and to what extent is time off work related to the event for children and young people granted?
This is a leave of absence to activities of camp leaders for children and young people, their representatives for economic affairs a health, troop leaders, tutors, instructors, medical staff in camps for children and young people or for activities at sports camps for children and young people.
Leave shall be granted to the extent necessary, but no more than 3 weeks in the calendar year. Condition for the granting of such leave is that the employer is not prevented from doing so by serious operational reasons and that the employee has worked consistently and unpaid with children or young people for at least 1 year prior to the release. In the case of camps for disabled children and young people, the condition of continuous and unpaid work is not required.
Staff can be for time off work related to events for children and young people compensation for wages or salary in the amount of average earnings for no more than 1 week in a calendar year. However, the conditions set out in § Section 203a of the Labour Code. Compensation shall be granted only for days on which the employee was scheduled to work a shift.
Conditions for granting wage (salary) compensation
First the condition is that the employee must to your employer demonstrate, that the event is organised by a legal entity registered in the public register of legal and natural persons for at least 5 years and that work with children and young people is its main activity.
Read more the condition is that maximum amount of compensation granted wages or salary is equal to the average wage in the national economy for the first to third quarters of the calendar year preceding the calendar year in which the leave is granted, as announced under the Employment Act. The average wage in the national economy for the first to third quarters of 2022 was 39.306 CZK.
Request for reimbursement of salary compensation granted
The employer is entitled to reimbursement of the wage or salary compensation provided from the state budget, but only up to the amount set by the Labour Code. The employer is reimbursed by the District Social Security Administration. The employer must request this reimbursement and must also provide evidence of the provision of this wage or salary compensation and of the fulfilment of the conditions for its provision. Form Request for reimbursement of the salary compensation granted for leave of absence related to an event for children and young people can be found at ePortal of the Czech Social Security Administration.
Social security and state employment policy contributions and public health insurance premiums are deducted from the wage (salary) compensation for leave related to the event for children and young people. If the employer claims a social insurance rebate on behalf of the employee in the month in which the compensation is paid to the employee, the Czech Social Security Administration shall reimburse the amount less the rebate.
AVENSIO SW programme
Working time off related to the event for children and young people is entered on the Compensation (Employee Card - Employment Relations). If you are entering time off work with wage replacement, use the user payroll code with the system code 378. To request time off work without wage compensation use the user payroll code with the system code 379.
Through the menu program Main menu - Print reports - Confirmations and reports you can print Request for reimbursement of salary compensation granted on leave of absence related to an event for children and young people with the following information.
