the-labour-code-3520806_1280

Labour law news

5. 4. 2023

Newsletter

bpv BRAUN PARTNERS

As of 1 April 2023 there is an important change for employers in the registration of new and existing employees with temporary protection and in uninsured activities in the CSSA (Czech Social Security Administration, ČSSZ) register.

The amendment includes the following changes:

(a) Registration of uninsured persons with temporary protection:

  • Pursuant to S. 87 of Act No. 435/2004 Coll., on Employment, in conjunction with S. 94 of Act No. 187/2006 Coll., on Sickness Insurance, the employer is now obliged to report the commencement of activity on the basis of a contract for work (dohoda o pracovní činnosti) or contract for work performance (dohoda o provedení práce) or an employment in case of small-scale employment under the Act on Sickness Insurance for each new employee who is a foreigner enjoying temporary protection under a special legal regulation.
  • Employers will now submit notifications of the commencement of employment regardless of whether or not the employee is covered by sickness insurance, i.e. uninsured employees will now also be registered in the special CSSA register.
  • Employers who employ uninsured persons and who have not been subject to the obligation to register with the CSSA until now will also be subject to the registration obligation.

(b) Deadline for registration of new employees

  • As of 1 April 2023, employers are now obliged to register employees with temporary protection in the above-mentioned uninsured employment relationships within 8 days from the date of commencement of employment in the register of employees with temporary protection.
  • The reporting of employees is done by the employer through the eSubmission of the Notice of Commencement of Employment (ePodání Oznámení o nástupu do zaměstnání).

(c) Transitional provisions – existing employees, employers

  • For employees with temporary protection in the above-mentioned uninsured employment relationships whose employment relationship was established prior to the effective date of this amendment, and those employees are not yet enrolled in insurance, the employer shall, within 30 calendar days of the effective date of this amendment, report the existence of the employment relationship and their entry into employment. The employer shall report existing employees in the same way as above.
  • An exemption from the employer’s notification obligation shall apply only if the employment relationship with the employee in question ends within 30 calendar days from the date of entry into force of this amendment.
  • Employers themselves, who employ employees with temporary protection in the above-mentioned uninsured employment relationships, are now obliged to register in the register of employers with the CSSA within 30 days from the date of entry into force of this amendment.

 

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