{"id":7420,"date":"2023-08-21T11:52:27","date_gmt":"2023-08-21T11:52:27","guid":{"rendered":"https:\/\/axevera.com\/2023\/08\/21\/reduction-of-penalties-for-unpaid-health-and-social-insurance\/"},"modified":"2023-08-21T11:56:37","modified_gmt":"2023-08-21T11:56:37","slug":"reduction-of-penalties-for-unpaid-health-and-social-insurance","status":"publish","type":"post","link":"https:\/\/axevera.com\/en\/2023\/08\/21\/reduction-of-penalties-for-unpaid-health-and-social-insurance\/","title":{"rendered":"Reduction of penalties for unpaid health and social insurance"},"content":{"rendered":"<h6><em>The amendment to the Czech Code of Civil Procedure and the Code of Execution entails a reduction in the penalty for unpaid health and social security premiums from 1 January 2022.<\/em><\/h6>\n<p>&nbsp;<\/p>\n<p>On 30 July 2021, the Collection of Laws no. 286\/2021 Coll. has published a law amending law no. 592\/1992 Coll., On public health insurance premiums, and Law no. 589\/1992 Coll., On social security premiums.<br \/>\nUp to now, default interest in the payment of health insurance and social security premiums was 0.05% for each day of delay and therefore 18.25% per year. From 1 January 2022 there will be a reduction.<br \/>\nThe taxpayer will be sanctioned with statutory interest, which is 8% plus the repo rate set by the Czech National Bank (hereinafter &#8220;CNB&#8221;) for the first day of the calendar semester in which the taxpayer has started to pay. The amount of interest is again deducted from the civil code, just like for default interest.<br \/>\nIf the sanction was committed before January 1, 2022, the interest remains at 0.05% per day.<\/p>\n<p><strong>Example: calculation of interest on arrears<\/strong><br \/>\nThe taxpayer owes CZK 10,000 on premiums as of July 2020. The fine for 2021 is CZK 5 per day (0.05% of CZK 10,000), which is a total of CZK 1,825. However, default interest for 2022 will be only CZK 825 (8% + 0.25%).<\/p>\n<p>This amendment unifies the calculation of default interest in the payment of premiums with the calculation of default interest in the payment of taxes. The calculation of the interest on arrears has been revised by a recent amendment of the Tax Code &#8211; from 1 January 2021, it arises from the 4th day following the original due date of the tax on the date of its payment. Also derived from the Civil Code, it corresponds annually to the repo rate set by the NCB for the first day of the calendar semester in which the delay occurred, increased (from 2021) by 8 percentage points (previously 14 points).<\/p>\n<p>Sources of images: Storyset.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The amendment to the Czech Code of Civil Procedure and the Code of Execution entails a reduction in the penalty for unpaid health and social security premiums from 1 January&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[525,26],"tags":[],"yst_prominent_words":[],"class_list":["post-7420","post","type-post","status-publish","format-standard","category-en","category-news"],"_links":{"self":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/7420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/comments?post=7420"}],"version-history":[{"count":0,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/7420\/revisions"}],"wp:attachment":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media?parent=7420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/categories?post=7420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/tags?post=7420"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=7420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}