In the next few days, a law that newly introduces discounts on employer-paid social insurance as part of the so-called family package will be published in the Collection of Laws. The government package aims to help families in the context of the energy crisis and rising inflation.
The reduction of employer-paid social insurance will be 5 % for part-time jobs (the employee must be employed or in a service relationship) ranging from 8 to 30 hours per week, as long as the employee does not exceed the monthly limit of 138 hours worked for the same employer per calendar month. The law also foresees some situations where the employer will not be entitled to a discount on the employee's social insurance, but these should rather be exceptions. Abuses should then be prevented by limiting the use of the discount to a single employer.
The final condition for claiming the discount is that the employee must belong to one of the groups that will be newly benefited. These are persons over 55 years of age, persons caring for a child under 10 years of age, persons caring for a close person who is dependent on the assistance of another person, persons preparing for a future profession by studying, persons with a physical disability on the unprotected labour market, persons in retraining and persons under 21 years of age.
An employer will only be entitled to a discount on the employee's social insurance if it notifies the Czech Social Security Administration of its intention to apply the discount on behalf of a particular employee before the discount is applied. The employer may notify this intention at the earliest 1 month before the date from which the employer will apply the discount for the employee and no later than the deadline for submitting the statement pursuant to Section 9(2) of the Social Security Contributions Act for the calendar month in respect of which the employee claims the social insurance reduction.