Obligations of self-employed persons in the social insurance system
If the legal conditions are met, a self-employed person:
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is obliged to pay premiums and state employment policy contributions,
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is obliged to submit an annual statement on income and expenses.
The period for which the self-employed person was not obliged to pay insurance premiums will not be included for future entitlement to pension benefits,
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has notification obligation – a self-employed person is obliged to notify the day.
- of commencement or re-commencement of performance of activity as a self-employed person or co-operation in the performance of a self-employed activity; the co-operating person is also obliged to notify the name, surname, permanent residence and personal identification number of the self-employed person with whom he or she cooperates. Notification of the (re)commencement of self-employment shall be submitted on a prescribed form,
- of termination of performance of activity as a self-employed person,
- of termination of authorisations to pursue activity as a self-employed person,
- from which he or she has been suspended from pursuing activity as a self-employed person,
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of termination of the reason for pursuing a subsidiary activity as a self-employed person, i.e. the date from which:
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he or she no longer performs employment,
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he or she is not entitled to the payment of a disability pension,
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he or she is not entitled to the payment of parental allowance, or maternity benefits or sickness benefit due to pregnancy and childbirth, if these benefits belong to the person from the employees’ sickness insurance,
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he or she has stopped personally caring for a person under the age of 10 who is dependent on the help of another person in degree I (light dependence) or for a person who is dependent on the help of another person in degree II (moderate dependence) or grade III (severe dependence), or degree IV (complete dependence), or has stopped caring for such a person to the greatest extent,
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he or she ceased to be a dependent child.
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If the self-employed person has reported and documented the occurrence of these facts for the purpose of performing an activity as a self-employed person.
A self-employed person must fulfil his or her notification obligation to start a self-employed activity no later than the eighth day of the calendar month following the month in which the fact giving rise to this obligation occurred.
| Zdroj dat | www.cssz.cz |
|---|---|
| Originál | cssz.cz/web/lang/povinnosti-osvc-v-systemu-socialniho-pojisteni |
