Antivirus – regime A and B – salary compensation
Note the deadline for presenting the report for payment of the state contribution:
The report that is decisive for the payment of the contribution has to be presented by the employer to the pertinent Employment Office at the latest by the end of the calendar month which follows the month for which the contribution is requested (i.e. if the request for the contribution for compensation of salaries is for the month of May, it is necessary to send the report by the end of June).
If the report is not delivered to the Employment Office within the fixed deadline, the contribution will not be provided for the given month.
Antivirus – regime C – pardoning of social insurance
In the special edition of our Newsletter 18/2020 we informed you as to the conditions for pardoning of social security payments for firms with up to 50 employees. If the employer wants to utilize pardoning of social security payment, it has to state this fact on the Přehled o výší pojistného (Overview of insurance premium amount) which it sends to the Social Security Administration for the given month.
Note: Pardoning of insurance premiums cannot be applied additionally – if the Overview has been sent, it cannot be adjusted from the perspective of insurance premiums!
1) if the employer has not applied pardoning of insurance premiums in the already-filed overview => pardoning cannot be applied in terms of an adjusting overview
2) if the employer later ascertained that it could apply a higher deduction of the contribution basis for an employee than what was applied in the already-filed overview => the higher deduction cannot be applied in terms of an adjusting overview