Friday May 20, 2022

When is the (non) payment of pension insurance

A characteristic feature of our pension insurance is the obligation to participate in the pension insurance when the specified conditions are met. Citizens cannot withdraw from pension insurance and stop paying insurance premiums, even if they have enough income to secure their pension. How are the periods of insurance and pension insurance insured?

For the insurance period, the insurance premium is paid on the pension insurance premium for the insurance period, this insurance is not paid. Payment of insurance premiums is adjusted by law. 589/1992 Coll., On insurance for social security and contribution to the state employment policy, which came into force on 1 January 1993. The insurance employer pays for the employees. Prior to January 1, 1993, the insurance premium was not paid in particular (pension contribution was included in payroll tax).

As of January 1, 1996, ie for the activities of the ITA, calendar months in which the income not included in the payment base for the determination of the insurance premium for pension insurance is not considered for the period of insurance, because persons with pension insurance (with the exception of self-employed persons) they did not carry out the activity of establishing a pension insurance scheme, nor did they receive sickness insurance funds to replace their income.


woman applied to the employer for the provision of unpaid leave throughout August due to Because she did not reach a long-term income for August and she did not receive income from previous periods in this month, August will not be considered a period of insurance (if unpaid leave lasted only until August 30 and August 31, she would work, she would earn income for at least one day and August would be evaluated as the insurance period).

The condition of payment of the insurance premium is considered fulfilled for the purpose of the evaluation of the insurance period, even if the employer did not pay the insurance for the employee. In the case of self-employed persons, after 31 December 1995, only the period for which the insurance premium was paid is considered as the insurance period. The condition for evaluating the period of self-employment in the period from 1 May 1990 to 31 December 1995 is the payment of insurance premiums for the entire period of the insurance period; This means that the debt on the insurance premium for only one month causes that it is not possible to include even those periods of self-employment for which the insurance premium was paid in this period (the insurance premium debt can be paid in addition).

Special area: how to richly retire

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If the insurance periods cover each other, use only the time that is recalculated for the insured person in order to determine the total insurance period for the creation of the pension entitlement and the percentage of the pension amount; This applies if the replacement periods of the insurance period or the connection period and the payment period of the insurance period overlap.

Proof of insurance period

Periods of insurance related to self-employment (employment, etc.), with the exception of periods of self-employment, are in the vast majority of cases proven by means of registered pension insurance sheets (before 1996, registered pension security documents). These registration sheets represent the prescribed form, which is issued and sent to the authority deciding on pensions by the employer, or another designated entity, which fully in the pension insurance round of the employer. Always after the termination of employment and since 2004 always after the expiration of each individual calendar year, the registered letter is closed and sent to the central register, which is kept by the Czech Social Security Administration. Oban signs the letter Kadoron signs. The district administration of social security confirms the records of self-employment and the authority deciding on the retirement period of the self-employed person.

Excerpts from the book
Jana Piba: When to retire and for how much

Part 1: Basic principles of pension insurance
2. dl: Types of retirement and their ve
3. dl: When to retire?
Step 4: How to sweat old age pension?

ryvek is from the book“When to retire and for how much, 7.aktualizovan vydnvydan nakladatelstvm City Publishing, who published publications in the FINANCE edition such as:
Make the investment
Investovn pro zatenky

Finann matematika pro kadho

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