Summer Debt Relief III

Do you have a debt towards the tax authority or the social security administration? The Summer Debt Relief offers you a unique opportunity to pay off your debts without any additional fees. You will find all the important information about the ongoing event below.

What is Summer Debt Relief?

The Summer Debt Relief is an opportunity for relief from penalties on social insurance and tax debts, as well as some other receivables that arose before 30 September 2022. If you pay off your original debt by 30 November 2023, the State will waive any penalties, interest and enforcement costs.

Who is this opportunity for?

The Summer Debt Relief is intended for natural and legal persons, employers, self-employed persons, and payers who have already ceased their activities.
It should be noted that only natural persons and self-employed persons can make use of relief in relation to tax arrears. On the other hand, both natural and legal persons can benefit from relief in relation to social insurance debt.

What is covered by the Summer Debt Relief and what are the conditions?

The Summer Debt Relief applies to penalties and accessions to:

• debts towards social insurance
• tax arrears
• fees enforced by the customs authority
• debts towards judges and the Prison Service of the Czech Republic
• enforcement costs determined by an enforcement order issued not later than on 30 September 2022

Penalties can only be waived if the debt arose before 30 September 2022 and has not been enforced by a civilian enforcement officer. It is necessary to apply for the waiver by 30 November 2023. This is an extraordinary one-off measure.

How to proceed?

Tax arrears (relief only available to natural persons and self-employed persons)

The waiver concerns accessions to taxes in arrears claimed by tax authorities, customs authorities and the Ministry of Finance.

1. You can verify the amount of the original outstanding debt in two ways:
   • Electronically, through the Daňová informační schránka (Tax Information Box) PLUS app (free of charge using the data box or Identita Občana (Citizen Identity) service);
   • By requesting an extract from the personal tax account (the form can be sent by registered mail or via data box for a fee of CZK 100);
2. Ask the competent authority to waive accessions
   • The request must be submitted to the authority with which the debts are recorded, including specification of the specific debt to which the given request relates;
   • Ask to use the Summer Debt Relief in order for the waiver of accessions to be recognised;
3. Pay taxes in arrears
   • If the amount of the tax debt does not exceed CZK 5,000, it must be paid at once;
   • If the debt exceeds CZK 5,000, it may be repaid on a one-off basis or in 12 instalments;

A sample application form for the competent authority, including a complete description of the conditions, can be found at www.milostiveleto.cz

Arrears in an individual amount of up to CZK 200 and in the total amount not exceeding CZK 1,000 will be waived automatically, even without filing an application and payment.

Debts towards social insurance (applies to both natural and legal persons)

You can verify the amount of the outstanding premiums including the amount of penalties on outstanding premiums and enforcement costs through the ePortal of the Czech Social Security Administration or by visiting the local branch of the District Social Security Administration in person.

1. By 30 November 2023 at the latest, notify the Czech Social Security Administration via the ePortal that you will pay the outstanding premium
   • If the outstanding premium has been paid in full by 30 June 2023 and only accessions remain to be paid, you do not need to do anything – the State will waive the accessions automatically;
2. Pay the outstanding premium by 30 November 2023
   • The original debt may be paid off either in a single payment or in instalments if the debt exceeds CZK 5,000;
   • The number of instalments depends on the amount of the outstanding premium as follows:
     • the outstanding premium not exceeding CZK 50,000 will be spread over 12 consecutive monthly instalments;
     • the outstanding premium exceeding CZK 50,000 will be spread over 60 consecutive monthly instalments;
   • You must pay the first instalment not later than by 31 December 2023 and each subsequent instalment not later than on the last day of the calendar month. The payment schedule is stipulated by the law and, therefore, it cannot be changed;
3. After the outstanding premium is repaid, the penalties following from this debt will be waived

For more information, including model examples for this ongoing event, please visit the website
of the Ministry of Labour and Social Affairs at MPSV