On 23 June 2023, Act No. 181/2023 on the extraordinary waiver of penalties on social security premiums and contributions to state employment policy and enforcement costs was promulgated in the Collection of Deeds, which will allow clients of the Czech Social Security Administration to get rid of penalties and possible enforcement costs related to outstanding premiums due by 30 September 2022.

The basic condition for the extraordinary waiver is full payment of the outstanding premiums, which the premium payer will pay at any time before the end of June 2023 (in this case the waiver of the outstanding premium will occur automatically by law), or in the period from 1 July to 30 November 2023, he/she will submit notice that he/she will pay the outstanding premiums by 30 November 2023 (the law also provides for payment of the outstanding premiums in instalments). The notification is made exclusively through the ČSSZ ePortal, where it is also possible to find out the amount of the debt, and this service will be available from 10 July 2023, according to information from the Czech Social Security Administration (CSSA).  

The competent Social Security Offices will send personalised information to all insurance payers (debtors) covered by the Act to their data boxes in the first half of July 2023, as to how the payer should proceed in his/her specific situation.

Author: Lenka Kočerová, Jaroslava Půtová