Self-employed persons can submit summaries of income and expenses in an extended period
This year, self-employed persons (OSVČ) can submit an overview of income and expenses to the District Social Security Administration (OSSZ) in an extended period without penalties, until June 30, 2021. However, the submission dates do not change, only the deadline for applying sanctions is extended.
Every self-employed person who is self-employed for at least part of the year has the obligation to submit an overview of income and expenses.
On the same date, i.e. by June 30, 2021, you must not only submit the report, but also pay any additional insurance premiums for 2020, which will be calculated from this report. At the same time, the day the payment is credited to the OSSZ account, under which you fall due to your place of permanent residence, is considered the day of payment of the supplement. If you do not make it and the OSSZ does not have the money in the account on time, the penalty will not be waived.
If your return is filed by a tax advisor, you must submit the Summary of Income and Expenditure to the OSSZ by August 2, 2021 at the latest.
The best way to pay social insurance is by bank transfer. Today, payments are credited quickly, no later than in the D+1 mode (send the money on Monday, it will be credited on Tuesday). Alternatively, you can pay in cash at the CSSA cash desks. Or use a postal order A
.
If you do not submit the report or supplement on time, you pay a fine from the original deadline
Furthermore, the penalties will be calculated from the due date of submission of the Report on Income and Expenses. That is, from May 3, 2021, if you submitted your tax return in paper form, or from June 1, 2021, if you submitted it electronically. (Self-employed persons without the obligation to submit a tax return have a regular deadline by which they must submit the overview, already April 8, 2021.)
Arrears from reports must be settled no later than 8 days after submitting the report. In that case, the fine would be calculated for you from May 13, 2021, if you filed the return in paper form, or June 11, 2021, if you filed it electronically.
The penalty is in the amount of 0.05% of the amount owed for each calendar day in which the debt on the insurance premium lasts. The fine for failure to submit reports can amount to a maximum of CZK 50,000 for social insurance and health insurance.
Deadline for submission of reports for health insurance companies
The Senate has already approved an amendment of the Ministry of Health, which, among other things, extends the deadline for self-employed persons to submit reports for health insurance companies for 2020. This year (for the year 2020), all Self-employed persons must submit reports for the health insurance company until August 2, 2021. Any additional premium must then be paid within 8 days of submitting the report.
(The statement of income for the health insurance company is normally submitted by May 3, 2021 in paper form, and by June 3, 2021 if you file your tax return electronically. If you do not file a tax return, you must do so by April 8, 2021 Likewise, arrears from the report must be settled no later than 8 days after its submission, i.e. by May 13, 2021 in the case of paper submission and by June 11, 2021, if the tax return was submitted electronically.)
With health insurance companies, you can pay either cashless by bank transfer or postal order A
, but it is often also possible to pay by card directly at the insurance company branch. Many health insurance companies support payment by card, so find out at which branch you can pay the premium owed by card. When using bonuses for card payments, you can get additional benefits when paying your obligations.
The deadline for submitting the tax return is also longer
We remind you that the deadline for submitting the tax return was also extended this year. The term was extended by one month on the basis of a general pardon. If you decide to submit your tax return traditionally in paper form, you must do so no later than May 3, 2021. If you submit your tax return electronically, you have until June 3, 2021.
If you don't have a tax advisor
Terms for filing tax forms
| Financial Office | Czech Social Security Administration | Your health insurance company |
|---|---|---|
| Individual income tax return | Overview of self-employed income and expenses | Overview of income and expenses from self-employment and the total of advance payments for insurance premiums |
| The standard deadline is April 1, 2021 and applies, but now it is possible until the 3rd without any penalties. June 2021 (electronically) or May 3, 2021 (paper) | until June 30, 2021 | 2. August, if the tax return was submitted electronically. |
Terms for payment of taxes and insurance premiums
| Financial Office | Czech Social Security Administration | Vaše zdravotno pojišťovna |
|---|---|---|
| The standard deadline is April 1, 2021 and it is valid, it is new but without any penalties possible until June 3, 2021 (electronically) or May 3, 2021 (on paper). | until June 30, 2021 | Arrears from reports must be settled no later than 8 days from submitting the overview, i.e. August 10. |
When you have a tax advisor
Deadlines for submitting tax forms
< table>Terms for payment
< table>We brought you more detailed information in the article People have more time for income taxes, returns can be submitted until June.
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