Jana Shumakova | 12.11.2024
One-Stop-Shop: Easy VAT management for e-shops expanding abroadTaxes, accounting, law and more. All the key news for your business.
Roman Burnus | June 14, 2022
The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for Expectant Parents, which provides information on the conditions for obtaining maternity assistance or parental allowance. These two benefits are provided by the Social Security Administration to employees or self-employed persons (hereinafter “the self-employed”).
1) Maternity assistance
2) Paternity assistance
Entitlement to the PA arises if the parent cares in person and duly for the youngest child in the family all day long. A parent can draw PA from the date of the child’s birth if she/ he is not entitled to maternity assistance. It does not matter whether the parent is employed, he/she can entrust the child to an adult or use pre-school facilities. However, if a child under the age of two is placed in a nursery or pre-school, he or she must not spend more than 92 hours a month there.
Parental allowance can be drawn up to a total of CZK 300,000, up to the age of four years of the youngest member of the family, and in case several children are born at the same time, up to the amount of CZK 450,000. This benefit is paid monthly.
The monthly amount of the benefit is based on the daily assessment base established by the respective district social security administration. The maximum amount that can be drawn is 70 % of thirty times the daily assessment base, which corresponds approximately to the amount of maternity assistance. However, if the parent did not receive maternity assistance or it is not possible to determine the daily assessment base, the monthly maximum is CZK 10,000, or CZK 15,000 in the case of several children born at the same time. The monthly amount of parental allowance can be changed once every three months.
The electronic form of the guide can be found on the websites of the CSSA and the Labour Office of the Czech Republic.
Author: Valérie Kovářová, Roman Burnus