Mr. Adam is the entrepreneur. From 1.7.2014 the compulsory social insurance cctv5 as a self employe

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From 1.11.2013 is effective amendment to Act no. 461/2013 on social insurance. It also amends the Act. 462/2013 Z. z. on income compensation for temporary incapacity of the employee and Law. 580/2004 cctv5 Z. z. Health Insurance.
From 1.11.2013 changes are effective for the relief of the contribution to employment previously long-term unemployed. Most of the other changes are effective from 1.1.2014. Changes related to auto log on or off self to the social security are effective from 1.1.2015.
It introduces a new exemption from health insurance, pension insurance and unemployment cctv5 insurance, while health insurance and workers' and employers. About this exemption write a separate article.
Per employee for the purpose of guarantee insurance shall not be an employee in an employment relationship or agreement for the same employer cctv5 statutory body or a member of the statutory body and the employer has at least 50% participation in the employer's property ( 4 paragraph. cctv5 4).
After the new (see 5 but careful until 1.7.2014, see 293cu) will be self-defined as the natural person cctv5 who has reached cctv5 18 years of age and calendar year crucial for the emergence or duration of compulsory sickness insurance and annuity income from self-employment reached business and other self-employment (referring to 6 par. 1 and 2 of Law no. 595/2003 Coll. Income Tax). The same change is effective even under the Health Insurance Act ( 11 there. 4).
The change consists in the fact that until now was irrelevant whether an individual cctv5 is registered on the Financial Report (Tax Office) as a person with income cctv5 from business and other self-employment, ie whether the assigned ID.
After new for assessing whether an individual is or is not self-employed, will be essential to check the financial report (VAT) but whether an individual cctv5 has (had) income from business and other self-employment.
The practical consequence is that even individuals who are required to register on the financial report was questionable in practice was tolerated by some people that the financial report themselves known, the jednozačne be considered as self-employed if they have (had) income under paragraph 6 . 1 and 2 of the Law on Income Tax.
Compulsory insurance self employed, which is authorized to practice (typical example. Trading license) expires after the date of expiration of the authorization to practice (eg the date of returning the business license, resp. Disruption to day trade).
Compulsory insurance self employed, which has a license to conduct cctv5 business (artists and writers) expires on the day on which according to his affidavit does not perform this activity, the earliest date of receipt of the declaration of the Social Insurance Agency.
Compulsory insurance (in the 12 months period "July 1-June 30") in a person regain authorization to practice, again from the day when recovering a license cctv5 to conduct business (new business license, respectively. Completion interrupt trade and so on.).
For a person who ceased to be insured under the statutory declaration (artists and writers), again there is a compulsory insurance in the "1 July - 30 June ", the date from which of his affidavit performs this activity soon after the delivery of the declaration of the Social Insurance Agency.
Mr. Adam is the entrepreneur. From 1.7.2014 the compulsory social insurance cctv5 as a self employed. The 15/07/2014, cctv5 Mr Adam decides to terminate cctv5 the trade and return trade. From 07/15/2014 Mr. Adam is therefore no longer compulsory social insurance as a self employed.
Bozena is an artist, has income under 6 par. 2 of the Law on Income Tax. From 1.7.2014 the compulsory social insurance as a self employed. From 01/09/2014 Mrs. Bozena according to his affidavit (which to this day delivered to the Social Insurance) does not work. From 01/09/2014 Mrs. Bozena is not compulsory social insurance as a self employed.
Ms. Bozena resumes perform artistic activities to 1.3.2015. To this day, therefore, cctv5 be delivered to the Social Insurance affidavit that operates again and from that day is compulsorily self again.
Until now understood that voluntary health insurance, voluntary pension insurance or voluntary unemployment insurance folded