Registration of uninsured persons with temporary protection
In connection with reporting obligations to the CSSS pursuant to § 94 of Act No. 187/2006 Coll., on sickness insurance, a legal or natural person as an employer will be obliged to report the start of each employee who is a foreigner enjoying temporary protection under a special legal regulation (hereinafter referred to as " an employee with temporary protection"), in an employment relationship or working on the basis of a work activity agreement, whose employment is a small-scale job according to the Sickness Insurance Act, or an employee with temporary protection working on the basis of a work performance agreement. The notification of starting employment will be submitted regardless of whether participation in health insurance has arisen - thus, even uninsured persons will be registered.
Employers who employ only uninsured persons and who were otherwise not subject to the need to register with the CSSS before the amendment came into force will also apply. Now they will have this obligation.
Before the amendment takes effect, only employees who have taken part in the health insurance are registered in the standard way. As of the effective date, employees with temporary protection in the above-mentioned uninsured employment relationships will be reported and subsequently registered in the same way as employees with insurance participation, i.e. through e-submission of the Notice of Employment.
The deadline is 8 calendar days from the day the employee with temporary protection starts work. The form of the notice of entry does not change, it remains in its current form.
Transitional provisions – existing employees, employers
In the case of an employee with temporary protection in an employment relationship or working on the basis of an employment agreement, whose employment is small-scale employment according to the Sickness Insurance Act or an employee with temporary protection, working on the basis of a work performance agreement, whose employment relationship was established before the effective date of the amendment and has not yet been registered for insurance (his activity for the employer was uninsured), the employer announces the commencement of employment of this employee in the above-mentioned manner within 30 calendar days from the date of entry into force of the amendment. The employer's obligation does not apply only if the employment relationship in question ends within 30 calendar days from the date of entry into force of this Act.
An employer who would employ only the above-mentioned employees with temporary protection, whose employment has not yet been reported and who, as a result, has not yet had to be registered with the CSSA in the employers' register, will now have this obligation. They must apply in the standard way within 30 calendar days from the date of entry into force of the amendment. The obligation does not apply to the employer only if the employment relationship of all its employees, who are the above-mentioned employees with temporary protection, ends within 30 calendar days from the day the amendment takes effect.