Family

Content:

Financial support for families

Financial support to families is based on the following two principal mechanisms:

  • tax measures
  • the social security scheme

Tax measures

Families are financially supported indirectly via tax measures:

  1. Tax advantages for dependent children living with a tax-payer in a common household (in the form of tax relief, tax credit, or a combination of the two, if applicable).

    An amendment to Act No. 586/1992, on Income Tax, as amended, stipulates that, since 1st January 2005, the non-taxable part of the tax base for a dependent child has been replaced by a new mechanism called “tax credit for a dependent child living with a tax-payer in a common household”. The child tax credit, unlike the non-taxable part of the tax base, is not deducted as a fixed amount from the tax base but is deducted directly from the calculated tax or, in individual calendar months, from the calculated tax advance payments of employees. The tax relief consists of a reduction in the calculated tax (monthly tax advance payment of employees) by a fixed amount of tax credit (tax relief). If a tax-payer is liable to tax which is lower than the tax credit (tax relief), he/she can claim a tax bonus (up to the remaining tax credit). To qualify for the tax bonus, the tax-payer must be economically active, i.e. the tax-payer can claim the tax bonus only if he/she has taxable incomes in the taxable period at least six times higher than the minimum wage or, in the case of monthly tax advance payments, his/her income is at least equal to half of the minimum wage.
  2. The tax relief for a spouse

    A tax deduction can be claimed for a spouse living with the tax-payer in a common household whose income does not exceed CZK 68,000 in a calendar year. This tax relief amounts to CZK 24,840 annually for a dependent spouse.

Further information concerning tax measures for families can be found on the website of the Ministry of Finance of the Czech Republic (www.mfcr.cz).

The Social security system

Social insurance

Social insurance consists of sickness insurance (regulated in Act No. 187/2006 on sickness insurance) and basic pension insurance (regulated in Act No. 155/1995 on pension insurance).

By means of the social insurance scheme, the citizen (a family member) is secured to cope with future insurance claims as sickness, maternity, old age, disability or loss of a breadwinner which could result in endangering or loss of his/her income. Those foreseeable severe social situations entitle him/her to claim sickness insurance benefits (sick pay, maternity benefit, pregnancy and maternity compensation benefit, family member care benefit ) or pension insurance benefits (old age pension including the so-called early old age pension, disability pension, widow’s, widower’s, and orphan’s pension).

For detailed information on individual benefits please visit Sickness Insurance and Pensions.

State social support

The state social support system is regulated by the Act no. 117/1995 Coll., on State Social Support, as amended.

The term state social support indicates the benefits provided to families in socially acknowledged situations where the state partially assumes the co-responsibility for the arisen social situation by paying out said benefits. The following benefits are provided within the framework of the state social support system: the child allowance, the parental allowance, the housing allowance, the birth grant, the funeral grant.

More information can be found in the State social support section.

Advance of Maintenance Payment

Advance of Maintenance Payment is a social benefit regulated by Act no. 588/2020 Coll., on Advance of Maintenance Payment for Dependent Child and on Amendments to Certain Related Acts (Act on Advance of Maintenance Payment). According to this law, a benefit Advance of Maintenance Payment is provided.

More information can be found in the section Advance of Maintenance Payment.

Assistance in material need

The system of assistance in material need is regulated by the Act No. 111/2006 Coll., on Assistance in Material Need, as amended. According to the Act, assistance is provided to individuals or family, if they do not have sufficient income and if their overall social and property situation does not enable them to satisfy the basic living requirements of persons (and at the same time, the income cannot be increased and the difficult life situation be solved by their own efforts for objective reasons). The material need also helps to resolve some intermittently occurring life situations which can only be resolved with immediate assistance.

More information on assistance in material need can be found in the Material need section.

Benefits for people with disabilities

Act no. 329/2011 Coll., on providing benefits for people with disabilities, as amended, and Decree no. 388/2011 Coll., which implements some provisions of the Act, as amended, regulates the provision of benefits for people with disabilities, which are used to help satisfy some of the specific requirements arising from the individuals’ unfavourable state of health.

More information on benefits for people with disabilities can be found in the Disability section.

Activities in support of families

From the family policy perspective, there are three types of activities focused on support for families 1):

  1. Social services, aimed at assisting and supporting individual members of a family /or a family that, as a whole, has encountered adverse social circumstances, while the purpose of such services is to prevent social exclusion. According to the Act No. 108/2006 Coll., on Social Services, as amended, the key types of social services include the following:
    • social counselling, covering primary social counselling and professional social counselling
      • The primary social counselling is provided by giving information helping to solve adverse social circumstances to persons interested in the social service and users of social services; this social counselling is an obligatory activity that must cover all types of social services;
      • Professional social counselling in the field of provision of highly competent counselling to different target groups of users of this service who find themselves in undesirable social circumstances not only due to their age or health condition, but also as a result of various difficult life situations arising from the life cycle or conflicting actions of other persons. The service may be provided in advisory centres (typically in citizen advisory centres, matrimonial and family advisory centres, advisory centres for victims of crimes and domestic violence and so on) and in the field in natural environments of the clients of the services.
      Social counselling is also a part of social work with persons whose way of life may lead to a conflict with society and who are at risk of social exclusion. These activities are also carried out by social workers of municipalities. In the system of social services, the municipalities with extended powers and regional authorities also have the responsibility to coordinate social services in their administrative district with regard to the needs of persons and requirements for the provision of services. At the same time they ensure social work activities within their administrative district,
    • social care services are to achieve self-sufficiency for people with lower self-sufficiency because of their age or long-term adverse health condition. The aim of these services is to allow users to engage in normal life in society, and if this is prevented by their health condition, to provide them with a dignified environment for life of their choice in the least limiting environment (The services include personal assistance, home care services, respite care services, daily services centres, day and week centres, sheltered housing)
    • social prevention services are to prevent the social exclusion of people who are at risk of such exclusion for different reasons. The aim of such services is to help users of these services to overcome adverse social circumstances leading to their social functioning in society and at the same time protection of wider society from the occurrence and spread of socially undesirable phenomena (The services include early intervention, helpline crisis intervention, asylum homes, halfway homes, social animation services for families with children, field programmes, contact and intervention centres, low-threshold centres for children and youth, therapeutic communities)
  2. Services in support of a functioning family are of a preventative and supportive description. They serve the purpose of facilitating and reinforcing cohabitation and parenthood of partner and married couples, providing support to families in their care of children and at reconciling work and family life. The group may be further analyzed as follows:2)
    • Commercially provided services in support of a functional family3):
      • babysitting children up to three years of age4) and over three years of age5) (performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act))
      • assistance with household keeping (such as household maintenance, family supplies - performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act))6)
      • leisure and educational activities pro children (performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act)).
    • Non-commercially provided services in support of a functioning family 7) :
      • mother centres
      • provision of leisure activities for children or families with children (such as centres for family, after-school care centres)
      • support of reconciling professional and family roles (particularly lecturing activities and social counselling)
      • support of and education in harmonic partnership, marriage and responsible parenthood (particularly lecturing activities and courses)
      • other types of activities in support of a functional family
  3. Services in support of a functioning family are of a preventative and supportive description. They serve the purpose of facilitating and reinforcing cohabitation and parenthood of partner and married couples, providing support to families in their care of children and at reconciling work and family life. The group may be further analyzed as follows:2)
    • Commercially provided services in support of a functional family3):
      • babysitting children up to three years of age4) and over three years of age5) (performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act))
      • assistance with household keeping (such as household maintenance, family supplies - performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act))6)
      • leisure and educational activities pro children (performed pursuant to Act No. 455/1991 Coll., to regulate trades (the Trade Act)).
    • Non-commercially provided services in support of a functioning family7):
      • mother centres
      • provision of leisure activities for children or families with children (such as centres for family, after-school care centres)
      • support of reconciling professional and family roles (particularly lecturing activities and social counselling)
      • support of and education in harmonic partnership, marriage and responsible parenthood (particularly lecturing activities and courses)
      • other types of activities in support of a functional family
  4. Activities delivered as part of social law protection of children:
    • preventative activities as part of social law protection of children
    • counselling activities as part of social law protection of children
    • activities as part of social law protection of children in substitute family care
    • working with children in need of increased attention as part of social law protection of children
    • incorporation of facilities for social law protection of children

Reconciling professional and family roles

An objective in this respect is to enable parents to achieve improved levels of reconciling their professional and family roles if they prefer to retain both their parenthood and professional career. When creating conditions for implementation of better reconciliation of professional and family roles, a balanced approach to both the interests of parents and children is required. Improved reconciling of professional and family roles requires, as a prerequisite, in particular existence of measures of a labour law focus and existence of financially and territorially accessible child care services (with particular relevance to children up to three years old of, pre-school and younger primary school age children).

A. In relation to pregnancy, childbirth and afterbirth care of children, numerous measures are in existence in the Czech Republic, aimed at enhanced protection and preferential treatment of mother-women and father-men in labour relations.

Maternity leave

  • A female employee (mother) is entitled, in relation to childbirth and care of the newborn baby, to the maternity leave for the period of 28 weeks; if the mother gave concurrent birth to two or multiple children, she shall be entitled to the maternity leave for the period of 37 weeks.
  • A female employee would as a rule commence her maternity leave from the beginning of the sixth week prior to the expected birth date, however no earlier than from the beginning of the eighth week before that date.
  • In case a female employee has used less than six weeks of the maternity leave until childbirth because the birth occurred earlier than estimated by the physician, such female employees shall be entitled to maternity leave from the date of her commenced leave to the end of the period set down in point 1. If a female employee has however used less than six weeks of her maternity leave until the childbirth due to different reasons she will be entitled to the maternity leave from the birth date only to elapsed 22 weeks, or, 31 weeks respectively in case of a female employee, gave concurrent birth to two or multiple children or a female employee who is a lone mother.
  • If the child was delivered stillborn a female employee shall be entitled to the maternity leave for the period of 14 weeks.
  • Maternity leave in relation to childbirth shall never be shorter than 14 weeks, while in no event it may be terminated or interrupted before the elapsed six weeks from the birth date.
  • A female employee is not required to lodge any special application for maternity leave. It will suffice is she notifies her employer on her taking up of the maternity leave, using a statutory form signed by the relevant physician.
  • The time used by a female employee for her maternity leave and parental leave and time used by a male employee for his parental leave shall be, in the meaning of provisions of Sect. 127, Act No. 262/2006 Coll., Labour Code, deemed a material personal impediment to work based on which an employee's/female employee's absence from work shall be excused. During this period, the male/female employee is not entitled to salary or wage compensation, but he/she is entitled to sickness insurance benefits according to Act No. 187/2006 Coll., on Sickness Insurance, as amended.. and to state social support benefits according to the Act no. 117/1995 Coll., on State Social Support (family benefit).
  • Maternity leave and parental leave of a man provided for the period over which a woman is entitled to use maternity leave shall always be considered as performance of work, also for the annual leave recognition purposes.
  • If a female employee returns to her job upon termination of the maternity leave, or a male employee upon termination of the parental leave taken up for the period over which a woman is entitled to use maternity leave (28 and 37 weeks from the date of childbirth), the employer is required to assign their original work and workplace to them again. If that is impossible because the work has ceased or workplace has been cancelled the employer shall assign another job to them, corresponding to their employment contract.
  • If a female employee requests the employer for permission to take leave in such a way so that it directly follows on from the end of the maternity leave or a male employee requests the employer to be able to take leave in the in such a way so that it directly follows on from the end of the parental leave according to the period, in which a female employee is entitled to take maternity leave, the employer is obliged to comply with this request. Any such leave taken before the commencement of parental leave cannot be shortened due to the parental leave.

Parental leave

  • In order to enable better care of a child, an employer is required to provide parental leave to a female employee and male employee upon their request. The entitlement to parental leave is granted to the mother of the child upon termination of the maternity leave and to the father as of the child's birth date, in the scope as requested by them, however no longer than until the time when the child reaches the age of three.
  • Parental leave need not be used in a one-off manner. That means, if a male employee/ female employee returns back to work within the first year of the child's life s/he may request being provided parental leave at any time up to the child's age of three.
  • A male and/or female employee who returns to work after parental leave must be assigned to a job according to his or her employment contract.
  • Parental leave of an employee-father in the scope equal to a mother's parental leave shall be considered a period of absence for annual leave purposes.
  • During the period of use of parental leave in the scope equal to a mother's parental leave, a female employee/male employee is not entitled to any wage compensation. However the provision of (parental allowance) under the Act No. 117/1995 Coll., on State Social Support is not tied to the use of the parental leave and vice versa.

Joint provisions concerning maternity and parental leave

  • A male employee may take parental leave during the period when a female employee takes maternity leave.
  • A female and male employee may both take parental leave at the same time.
  • Provisions on maternity and parental leave shall apply accordingly to entrusting the child into care substituting parental care based upon a decision by the relevant body.

Time off

  • An employer shall excuse absence from work of a male employee/female employee during provision of care to a sick family member and during provision of care to a child aged under ten that, for serious reasons, cannot be placed in care of a child educational facility or school in care of which such child otherwise is, or, if the person otherwise caring of the child has fallen ill or quarantine has been imposed on her/him (a quarantine measure), or, if such person has undergone a check or treatment in a health service facility that could not have been ensured outside working hours of a male employee/female employee. A male employee/ female employee shall be not entitled to any wage compensation for that period, however will be entitled to the sickness insurance benefit as stipulated by special legal provisions.
  • If a female employee/male employee cannot perform work due to serious reasons affecting her/him as set out below, an employer shall provide time off to her/him in the extent of and subject to conditions set out below:
  • At childbirth, time off including wage compensation shall be provided to the husband or cohabite for the necessary period required for transfer of a wife (female cohabite) to a health service facility, hospital and back. Time off work without salary or wage compensation is also provided for the father to attend the birth.
  • For escorting a family member to a health service facility for a check or treatment in case of sudden sickness or accident, as well as for a prescheduled check, treatment or inpatient treatment, time off including wage compensation shall be provided for the necessary required period, up to one day at maximum, to only one family member, and on the condition that such escort has been necessary and the involved actions could not have been performed outside working hours. If, however, an employee is entitled to the benefit for care of a family member under sickness insurance, such employee will be not entitled to any wage compensation.
  • For escorting a child with disability to social services centre, school or education facility that are independently established for students with disabilities working under a boarding regime and back is provided only to one of the family members, by a way of wage or salary compensation for the necessary period, however up to 6 working days in a calendar year at maximum.
  • Time off work to accompany a child to a school counselling facility in order to ascertain the child’s special education needs is only provided to one of the family members for the essentially necessary period, but without any salary or wage compensation.
  • Upon the death of a husband, cohabite or child, time off including wage compensation shall be provided in the extent of two days and one more day to attend the funeral of the above persons.
  • For attending the funeral of a parent or sibling of an employee, of a parent or sibling of her/his spouse, as well as a spouse of the employee's sibling, time off including wage compensation shall be provided in the extent of one day and one more day if such employee procures for the funeral of the above persons.
  • For attending the funeral of a grandparent or grandchild of an employee or a grandparent of her/his spouse or another person who, although not belonging among the natural persons given above, lived in the household with the employee in the time of death, time off including wage compensation will be provided for the necessary required period, however for one day at the maximum and one more day if such employee procures for the funeral of the above persons.
  • For one's own wedding, time off including wage compensation shall be provided for two days, out of which one day to attend the wedding ceremony. Time off including wage compensation shall be provided for one day to attend the wedding of one's child and the same scope of time off excluding wage compensation will be provided to the child for one's parent wedding.
  • The above serious personal impediments to work shall be considered as work performed for annual leave purposes.
  • Furthermore, an employer may provide time off to an employee for other serious reasons, too, particularly for attending to serious personal, family and property matters that an employee is unable to attend to outside working hours. Legal provisions put no limitations on the length of such provided time off from work; it is entirely upon deliberation of the employer if they allow a request for time off by the employee and what extent of time off it provides. It is possible to agree with the employer that the employee makes up for such period of absence from work. An employer, however, has no legal obligation to enable an employee to make up for the period of absence, if not prohibited from that by serious operational reasons.
  • It applies at all times that if an employee is aware of an impediment to work in advance, he or she must request the employer in time for provision of time off from work. Otherwise, an employee must notify an employee on an impediment and its estimated duration without undue delay. An employee is required to prove an impediment to work. If an employee is entitled to time off without wage compensation, an employer will provide an opportunity to her/him to make up for the period of absence, unless prohibited from doing so by serious operational reasons.
  • In collective agreements or company's internal rules, titles of male/female employees for time off may be expanded, or, for wage compensation in excess of the above scope, or, their scope may be extended to include also additional instances qualifying a male employee/female employee to a time off title, or, to wage compensation.

Working hours modifications

  • An employer is required to take account, when scheduling male/female employees to shifts, of the needs of female/male employees who care for children.
  • If a female employee/male employee caring for a child aged below 15, or a pregnant woman asks for reduced working hours or another suitable arrangement of the statutory working week, or, if such request is submitted by a female employee/male employee, who proves s/he has been mostly alone and caring consistently for a long time of a natural person being a person dependent on the assistance of another natural person classified as grade II (moderate dependence), grade III (severe dependence or grade IV (total dependence) under a special regulation, the employer is required to allow their request, unless prohibited from that by serious operational reasons; with respect to the above, an employer shall proceed in cooperation with the relevant trade union body. In doing so, an employer shall create conditions enabling meeting of such requests. The wage to which female/male employees are entitled based on the reduced working hours shall be proportionate to such reduced working hours (short-time work).
  • An employer is prohibited to schedule pregnant women for any overtime work. Employees caring of a child aged below one year must not be ordered to work overtime by the employer.

Flexible working hours

  • In order to utilise better the working time and to satisfy personal needs of male/female employees, an employer may, subject to discussion with the relevant trade union body, apply flexible working time (flextime), with an option of introducing such schedule only at selected workplaces, or, for certain employees. When utilising the working time, an employee will by herself/himself choose the start, or, end of her/his working hours on separate days, within the limits of the time ranges provided by the employer. Between the two time limits set down by the employer a time span shall be inserted during which the employee is required to be present at her/his workplace. No legal title arises for introduction of t flexible working time.

Transfer to another job

  • If a pregnant female employee, breast-feeding female employee or female employee-mother up to the end of the ninth month after the birth, performs a type of work that may not be performed by these employees or that, pursuant to the medical assessment, presents a hazard to her pregnancy or maternity, the employer is required to transfer her, preferably under the current the employment contract, temporarily to a job that is suitable for her and that allows her to generate the same earnings as from her current job. If the objective of such transfer may not be achieved under the current employment contract, the employer may transfer the employee to a job of a different kind than agreed in the employment contract. However the employer must take into consideration whether the job is suitable for the employee given her health condition and qualification. If a pregnant female employee, a female employee-mother up to the end of the ninth month after the birth or a breastfeeding female employee working night hours requests a transfer to daytime work, the employer is required to allow her request.
  • If such above female employee generates, without her fault, lower earnings from the job to which she has been transferred compared to her current work, she shall receive a compensation for such difference in the form of the pregnancy and maternity compensation benefit in accordance with the legal provisions on sickness insurance.

Business trips and transfer

  • A pregnant female employee, a female employee/male employee caring for children aged up to eight and a lone female employee/male employee caring of a child until the child has reached the age of 15, as well as a male employee/female employee who are able to demonstrate that they have been mostly alone and caring consistently for a long time of a natural person being a person dependent on the assistance of another natural person classified as grade II (moderate dependence), grade III (severe dependence or grade IV (total dependence) under a special regulation, may only be sent for business trips outside the municipal constituency of their workplace or dwelling address only subject to their consent. Also, they may be transferred by the employer only upon their request.

Homeworking

  • It is possible to arrange in the employment contract that an employee will not perform the work for an employer at the employer's workplace but, instead and under the terms and conditions set down by the employment contract, at home, during the working hours scheduled by an employee on his own. Employment relationships of these employees (so-called "home working employees") are governed by the provisions of the Labour Code, with the following deviations:
    • provisions on scheduling of the statutory weekly working time and on idle times shall not apply to these employees,
    • in case of serious personal impediments to work they are not entitled to any wage or salary compensation from the employer, unless an implementing regulation stipulates otherwise (Section 199 (2) of the Labour Code) or unless it is a salary or wage compensation under Section 192 of the Labour Code,
    • they are entitled neither to any overtime work allowance nor days of rest and public holidays work allowance, nor to any other potential wage elements otherwise stipulated by the wage provisions.

Prohibition of certain jobs

  • Women may not be engaged for works that are hazardous to their maternity, while the Ministry of Health shall issue a decree to specify jobs (work) and workplaces that are prohibited for breastfeeding women, pregnant women and mothers up to the end of the ninth month after the birth.
  • Further, a pregnant woman may not be engaged for works that, according to a medical assessment, present a hazard to her pregnancy for the health reasons exclusively related to her person. This applies accordingly to a breastfeeding woman and mother up to the end of the ninth month after the birth.

Rest intervals for nursing

  • The employer is required to provide, in addition to work breaks, special rest intervals for nursing to a mother who has been breastfeeding her infant.
  • A mother who is scheduled for the statutory weekly working hours shall be entitled to two, half-an-hour breaks per each child per shift until the end of one year of child's age and to one, half-an-hour break per shift in the following three months. If such a woman works for reduced working hours (short-time basis), however for at least one half of the statutory weekly working hours, she is entitled to only one, half-an-hour break per each child until the end of one year of child's age.
  • Rest intervals for nursing shall be calculated as part of the working hours and wage compensation is paid for the at the average earnings amount.

Termination of employment relationship

  • An employer may terminate an employment relationship by notice with a pregnant female employee or with a male/female employee perm