Sickness insurance obligations of an employer

In accordance with Act No. 187/2006 Coll., an employer has the following obligations:

1. to register and deregister from the employer register by filling in the required forms, i.e. “Registering an employer (a payroll department) in the employer register, Deregistering an employer (a payroll department) from the employer register, within 8 calendar days from the day the decisive fact for registration/deregistration occurred. If an employer ceases the obligation to deregister passes to his legal successor, and if there is no legal successor, the obligation passes to the liquidator. 

An employer must notify all changes of information provided on the required form in writing within 8 calendar days from the day of the change. An employer can obtain the required form from the District Social Security Administration office, or it can be downloaded on the Czech Social Security Administration website.  

2. to register or deregister each of his/her payroll department from the employer register by filling in the required forms (see above) within 8 calendar days from the day the decisive fact for registration/deregistration occurred.

An employer must  notify all changes of already notified information in writing again within 8 calendar days.

If an employer has two or more payroll departments, an employer’s sickness insurance obligations are fulfilled by each payroll department for the specific group of employees for which it keeps records of wages and salaries.

3. to use the assigned variable symbol of an employer and of a payroll department when communicating with the District Social Security Administration and the Czech Social Security Administration.

4. to notify the respective District Social Security Administration office of the commencement day of employment and the termination day of employment of an employee and other necessary information in the required form Announcement of the commencement-termination of employment within 8 calendar days. The form Announcement of the commencement-termination of employment as well as instructions for filling in the form will be available at every District Social Security Administration office and on the website of the Czech Social Security Administration.

An employer must also announce all changes of already notified information in writing within 8 calendar days.

The notifying period of 8 days can be changed by agreement with the District Social Security Administration. Both the District Social Security Administration and an employer can withdraw from the agreement on changing the notifying period in writing. The validity period of the agreement ends on the first day of a calendar month after the month in which any of the parties withdrew from the agreement.

5. to keep records about employees including similar data as required up to the present time without having to specify the marital status, however, with the obligation to specify the amount of agreed (determined) chargeable income and the name of the health insurance company where an employee is insured.

An employee must keep this data for 10 calendar years, unless the Pension Insurance Act or other regulation specifies a longer period. If an employer ceases without a legal successor before the lapse of the ten-year period, the employer must make sure that the records will be kept for the rest of the time and notify the District Social Security Administration office of the place where the records will be kept.

In the case of small-scale employment, employers shall report the date of commencement of work by employees working on the basis of an agreement to complete a job and employees listed in Section 6(3) by the end of the calendar month following the calendar month in which the participation of such employees in insurance was established. The date of termination of employment shall be reported within 8 calendar days of the termination of employment.

6. to accept applications from his/her employees for sickness insurance benefits, including other materials needed for stipulating entitlement to them being paid and, without delay, submit the applications together with the Supplement to the application for sickness insurance benefits to the District Social Security Administration so that the benefits can be calculated. On the required form “Supplement to the application for sickness insurance benefits” the employee specifies the information necessary for calculating and paying the benefits.

At the request of the District Social Security Administration office an employer is obliged to announce the required information, to submit a report, to submit documents specifying facts decisive for assessing the participation of employees in the insurance scheme and for entitlement to benefits and calculating and paying them within 8 calendar days from the day of delivery of the application (unless a longer period has been determined). The entitlement to a benefit must be used by the following forms:

  1. Decision on a temporary incapacity to work 
  2. Quarantine order certificate
  3. Certificate of the duration of a temporary incapacity to work (quarantine)
  4. Decision on the need to care for a household member
  5. Certificate of duration of the need to care for a household member 
  6. Application for attendance allowance while caring for a healthy child under 10 years of age, because their educational facility is closed (school) 
  7. Application for attendance allowance for the person who took over the care of a household member (care)
  8.  Application for maternity benefit
  9. Application for maternity  benefit after taking a child into care
  10. Application for a compensatory benefit in pregnancy and maternity

Forms 1.-5., 8. and 10. are issued to an insured person by the respective physician. Form 6. is issued by an educational facility, and forms 7. and 9. can be downloaded by an employer or insured person from the website of the Czech Social Security Administration or obtained at every District Social Security Administration office. 

The form Supplement to the application for sickness insurance benefits  and the form Application for compensatory benefit in pregnancy and maternity  (i.e. the forms are filled in by the employer and attached to the application) are available on the website of the Czech Social Security Administration and in a physical form from every office of the District Social Security Administration. A computer technology product that contains the same data, has the same form and format as the required paper form can also be used.

More detailed information about forms and claiming entitlement for benefits can be found on the website of the Czech Social Security Administration.

7. to provide the necessary cooperation to authorized employees of the District Social Security Administration office when revising the performance of an employer’s insurance obligations, to enable them to enter premises of an employer and to revise the performance of the employer’s obligations. An employer is must take the corrective measures ordered by the District Social Security Administration, including submitting a written report about the measures taken within the determined deadline. Employees of an employer who do not cooperate in a proper manner during a revision can be fined a disciplinary penalty of up to 10,000 CZK.

On request an employer who employs less than 26 employees who participate in the insurance scheme is obliged to appear in person at the office of the District Social Security Administration or in another place as agreed on a determined day and to enable his/her insurance obligations to be revised. Unless an employer apologises in advance for not being able to come to the office for serious reasons and thus the revision can not be carried out, he/she can be fined a disciplinary penalty of up to 10,000 CZK.

8. to announce on request and without undue delay to the respective office of the District Social Security Administration and to an attending physician information about the arrangement of the company and preventive care and about employee rating, the scope of employment and working conditions of an employee who is temporarily incapable of working.

More information about sickness insurance obligations can be obtained from every District Social Security Administration office.

 

 

Latest modifications 1. 1. 2017