• 10/12/2022
• By wizewebsite
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Compensatory bonus 2021 for people working on agreements in questions and answers<

This is the last part of a three-part series of articles. In the first, the Podnikatel.cz server devoted itself to an overview for self-employed persons, in the second to partners s.r.o., and in this text it focused on people working on agreements.

Which people working on agreements can become the subject of compensation bonus?

According to the Compensation Bonus Act for 2021, only workers who, during the relevant period, performed work on the basis of a work agreement outside the employment relationship and as a result were participating in health insurance as employees for at least 3 calendar months and did not simultaneously perform other activity, as a result of which they would participate in health insurance as an employee.

This does not apply if it concerns activities for which participation in health insurance arises only for the reasons specified in § 5 letter a) points 12 and 13 of the act regulating sickness insurance (volunteer workers of the care service and persons caring for a child and persons who are kept in the register of persons who can perform foster care for a temporary period, if these persons are paid a foster parent's remuneration in accordance with the Act on socio-legal protection of children). In other words, concurrent health insurance is not an obstacle for voluntary caregivers and foster parents.

What is meant by non-employment agreements?

An agreement on work carried out outside the employment relationship means an agreement on the performance of work or an agreement on work activities according to the Labor Code.

From what amount of remuneration do contractors have to participate in health insurance and can thus be subject to a compensation bonus?

For work activity agreements, the limit is CZK 3,500 per month (for last year, the limit was CZK 3,000) and for work performance agreements, it is CZK 10,000 per month.

From when until is the decisive period?

The decisive period is calculated from June 1, 2020 to September 30, 2020. Instead of the decisive period, however, contract holders can choose a period of 4 consecutive calendar months immediately preceding the bonus period to fulfill the conditions. If the contract holder wants to apply for a bonus for February, he must have worked on the contract from which the health insurance was paid for at least 3 out of 4 months from the beginning of June to the end of September 2020, or from the beginning of October 2020 to the end of January 2021.