Information for Employers

According to the Act an employee can be a legal or physical entity who employs at least one employee, and a state organisational unit, which includes employees in employment or those who are employed through a work agreement.

An employer carries out activities connected with insurance tasks at his own expense.

A local affiliation to the District Social Security Administration office is determined according to an employer’s place of business depending on whether he/she does not have a payroll department or the place of a payroll department is not the same as the employer’s place of business; or according to an employer’s place of a payroll department depending on whether he/she does have a payroll department and its place is not the same as the employer’s place of business. As for an employer – a physical entity, a place of business is considered to be his/her place of residence in the Czech Republic, and if he/she is a foreigner his/her notified place of residence in the Czech Republic. If a physical entity – an employer does have permanent residence, nor a notified place of residence in the Czech Republic, a local affiliation to the District Social Security Administration office is determined according to the place where business is carried out (or according to his/her place of work, the place of work of his/her employees) in the Czech Republic. If a foreign legal person is an employer whose wage division is not located in the Czech Republic, the Prague Social Security Administration, located at the address Trojská 1997,  Prague 8, has been designated the locally pertinent social security administration.

 

Latest modifications 26. 1. 2012