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Working students - when it is necessary to pay the premium? Added:13.4. 2011
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Working students - when it is necessary to pay the premium?

Přivyděláváte during your studies and do not know what your rights and obligations under the law? In the first part of our series on this topic will look at how it is with social and health insurance.

If you are under 26 years old and you have full-time students, the general rule that health insurance for you to satisfy the statutory requirements by the state. Others it's the pension insurance – 1 January 2010, the study in itself does not participate in pension insurance, as it was before that date. However, students have the option (but not the obligation) to ensure the participation of other insurance – insurance on a voluntary basis, to start a business or take up employment. Student work may also take the form of so-called brigades, more work outside employment.

Agreement for work performed outside employment

  • ** Agreement to complete the work (DPP) **

** Social Insurance: Social Insurance ** In the case of work contracts for work not, even if the employee working on the DPP is not a student (not, however, be one of his job).

** Health Insurance ** or health insurance is not the case.

  • ** Agreement on work activity (PCA) **

** Social Insurance: Social Insurance ** If you work at DPC by the employer and employee only if the monthly wage exceeds CZK 1,999 per month, regardless of whether the employee is a student or not (this applies even when Full-time employment).

** Health Insurance ** For health insurance, the same procedure as in social insurance, ie, the earnings of CZK 2,000 or more employee and the employer is obliged to pay health insurance (and here is the same situation as the main employment).

Disadvantages of DPP and DPC is that the employee is not entitled to the benefits of the work involved in employment (eg holiday entitlement – although such a possibility in the case of DPC by the Labour Code, the sick, pay for work on public holidays, any contribution to board, etc. .). These agreements are an ideal solution for a more casual additional income, such as weekends or holidays. The maximum number of hours worked for one employer for the DPP should not exceed 150 hours per year, in the case of work na.dohodu of work, scope of work shall not exceed an average of half the weekly working hours, ie 20 hours per week. The second of the above contracts is an advantage that it can be concluded for an indefinite term and, if the employee is entitled to leave under the DPC and may be terminated by agreement between the employee and employer (if the contract does not specify the other termination). One side can then be terminated for any reason, or without putting the 15-day notice period.

== Businessmen student

** Social Insurance: ** Any student who does business and also relevant for the Czech Social Security Administration (CSSA) provides evidence of the study, the person performing the so-called minor employment (it is considered a dependent child, which in the case of systematic training for future employment until age 26). If the student has not earned the previous year (ie the tax base for income tax did not do) more than a specified threshold, while opting to pay the social insurance scheme (for this since 2011 have joined the condition that you pay health insurance), not pay advances for social insurance. For 2010, this income limit set at 56,901 per year minus CZK 4742 CZK per calendar month in which the activity was carried out. Insurance is paid to the fact of profit (calculated in the Statement of revenue, which is served on the CSSA by the end of April). If a student earns in the previous year more than this limit, valid from April 2011 to deposit at least CZK 723 per month.

** Health Insurance ** Health insurance in case of secondary activity (ie, the student meets the requirement to submit your health insurance certificate of study) actually paid from the revenue after deducting expenses. In the first year of business is not required to pay the advance. The premium is then calculated for the entire calendar year and after the summary is to pay a premium surcharge or deposit down for next year.

Relevant Legislation == ==

  • Definition of an agreement for work performed outside the employment relationship: Act No. 262/2006 Coll .** ** Labor Code § 74 – § 77
  • Health Insurance: Law No. 48/1997 .** ** on public health insurance
  • Social Insurance: Law No. 589/1992 Coll .** ** on premiums for social security, the press release about the changes in pension payments to „CSSA website“: media/tiskove-zpravy/tiskove-zpravy-2010/2010–06–16-musi-studenti-a-absolventi-skol-platit-pojistne-na-socialni-zabezpeceni.htm
  • Definition of business: Law No. 455/1991 Coll .** ** on trading

In the next part we will look at how it is with student taxes ** **.


Author: Černá, Lucie

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