Further to the previously mentioned information about employers claiming a discount on insurance premiums, we would like to specify in more detail how this discount can be applied.
With effect from February 1, 2023, employers can claim a discount on insurance premiums for a selected group of employees equal to 5 % of the sum of the assessment bases of the employees to whom the discount applies, for a calendar month.
For the selected employees to whom the discount applies, except for employees under the age of 21, the amount of working or service hours is restricted to a minimum of 8 hours and a maximum of 30 hours per week.
An employer is entitled to a discount for an employee only if it has notified the Czech Social Security Authority (CSSA) of its intention to claim this discount for a specific employee prior to doing so. However, only one employer can be provided with a discount for the same employee per calendar month. An employer can check on the CSSA ePortal whether another employer is already claiming a discount for a particular employee.
An employer can give notification of its intention to claim a discount for particular employees no earlier than one month before the day from which the premium discount can be applied, but not before the date on which the Notice of Employment is filed for that employee and no later than on the deadline for filing the Insurance Premium Statement for the calendar month, for which the employer is claiming the discount for the employee.
The employer claims the discount for the calendar month on the Insurance Premium Statement form and deducts the discount from the premium for the relevant calendar month. A discount can be applied only up to the due date of the insurance premium for the calendar month, to which the discount applies.
The discount can be claimed for the first time for February 2023. The intention to claim the discount needs to be notified in the period between February 1, 2023 and March 20, 2023. The discount for February 2023 can be claimed in the Insurance Premium Statement which the employer submits to the District Social Security Authority between March 1, 2023 and March 20, 2023.
The Notice of Intention to Claim a Discount form is published here.
