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<h1>Social Security Programs Throughout the World: Europe, 2012</h1>
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<h1>Czech Republic</h1>
<div class="exchangeRate">Exchange rate: <abbr class="spell">US</abbr>$1.00 = 19.26&nbsp;koruna.</div>
<h2>Old Age, Disability, and Survivors</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1906 (salaried employees) and 1924 (wage earners).</p>
<p><span class="h4">Current law:</span> 1995 (pension insurance), implemented in 1996.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed and self-employed persons, including students, unemployed persons, child caregivers, needy persons, and military personnel.</p>
<p>Voluntary coverage for unemployed persons and students not compulsorily covered by the 1995 law, persons employed abroad, and persons performing certain kinds of volunteer work. Other persons older than age&nbsp;18 may voluntarily insure for a maximum of 10&nbsp;years.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 6.5% of monthly covered earnings.</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Self-employed person:</span> 28% of declared monthly covered earnings; a <span class="nobr">flat-rate</span> of 5,928&nbsp;koruna if declared earnings for <span class="nobr">full-time</span> work are less than 25% of the national average monthly wage.</p>
<p>Declared earnings are 50% of the difference between income and expenses. The minimum declared earnings for a <span class="nobr">part-time</span> self-employed person are 10% of the national average monthly wage.</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Employer:</span> 21.5% of monthly payroll.</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Government:</span> Any deficit.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Old-age pension:</span> Age&nbsp;62 and 6&nbsp;months with at least 28&nbsp;years of coverage (men); age&nbsp;61 and 4&nbsp;months with at least 28&nbsp;years of coverage (women), or less according to the number of children raised; age&nbsp;67 and 6&nbsp;months (men) and 66 and 4&nbsp;months (women) with at least 18&nbsp;years of coverage. (The retirement age is gradually increasing to age&nbsp;65 (men and women) in 2030 and the required years of coverage is gradually increasing to 35&nbsp;years in 2019).</p>
<p>Persons who receive the <span class="nobr">old-age</span> pension at the normal retirement age may continue in gainful activity.</p>
<p>Early pension: Retirement is possible up to three years before the normal retirement age with at least 29 to 31&nbsp;years of contributions (depending on the year when normal retirement age is reached).</p>
<p>Gainful activity must cease for persons receiving the early pension.</p>
<p>Deferred pension: The pension may be deferred. There is no age limit.</p>
<p>Old-age pensions are payable abroad.</p>
<p><span class="h4">Disability pension:</span> Paid for a third degree disability (70% loss of earning capacity), second degree (from 50% to 69% loss of earning capacity) or first degree (from 35% to 49% loss of earning capacity). The insured must have a minimum period of coverage according to the insured's age when the disability began: less than one year of coverage if younger than age&nbsp;20; one year if aged&nbsp;20 to 21; two years if aged&nbsp;22 to 23; three years if aged&nbsp;24 to 25; four years if aged&nbsp;26 to 27; five years in the last 10&nbsp;years from age&nbsp;28 to 38; 10&nbsp;years in the last 20&nbsp;years for those older than age&nbsp;38. The full disability pension is paid if the disability began before age&nbsp;18.</p>
<p>District administrations assess the degree of disability for individuals whose disability began before age&nbsp;18.</p>
<p>Disability pensioners may engage in gainful activity without any limitations.</p>
<p>Disability pensions are payable abroad if all gainful activity has ceased.</p>
<p><span class="h4">Survivor pension:</span> The deceased was qualified for a pension, was a pensioner at the time of death, or died as a result of a work injury or an occupational disease.</p>
<p>Eligible survivors include the spouse and children up to age&nbsp;26. The surviving spouse must have been married to the deceased.</p>
<p>The <span class="nobr">widow(er)'s</span> pension ceases on remarriage.</p>
<p>Survivor pensions are payable abroad.</p>
<p><span class="h4">Funeral grant:</span>&nbsp;Paid to the person who paid for the funeral of a dependent child or to the parent of a dependent child, on condition that the deceased was a permanent resident of the Czech Republic on the date of death.</p>
<h3>Old-Age Benefits</h3>
<p><span class="h4">Old-age pension:</span> The monthly pension consists of a <span class="nobr">flat-rate</span> amount of 2,270&nbsp;koruna and an earnings-related amount of 1.5% of the personal assessment base for each year of coverage.</p>
<p>The personal assessment base is the average gross earnings during the insured's working career (only earnings since 1986 are taken into account). Covered earnings are indexed to the average wage.</p>
<p>If the personal assessment base is greater than 11,060&nbsp;koruna, earnings for pension calculation purposes are considered as follows: 100% of earnings up to 11,060&nbsp;koruna; 28% of earnings from 11,061&nbsp;koruna to 29,159&nbsp;koruna; 16% of earnings from 29,160 to 100,548&nbsp;koruna; and 8% of earnings exceeding 100,548&nbsp;koruna.</p>
<p>Early pension: The pension is reduced by 0.9% for each <span class="nobr">90-day</span> period for those retiring less than 360&nbsp;days before normal retirement age; 1.2% if retiring 360 to 720&nbsp;days before normal retirement age; and 1.5% if retiring more than 720&nbsp;days before normal retirement age. This reduction is permanent and continues after the recipient reaches the normal retirement age.</p>
<p>Deferred pension: The pension is increased by 1.5% of the personal assessment base for each completed <span class="nobr">90-day</span> period of gainful activity during which the claim for an <span class="nobr">old-age</span> pension is deferred.</p>
<p>Benefit adjustment: Benefits are adjusted every January according to the change in the consumer price index in the period ending the previous August and by 33.3% of average real wage growth in the year ending the previous January. Further adjustments are made when the consumer price index changes by at least 5%.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Disability pension:</span> The monthly full disability pension consists of a <span class="nobr">flat-rate</span> amount of 2,270&nbsp;koruna and an earnings related amount of 1.5% of the personal assessment base for each year of coverage for a third degree disability; 0.75% for a second-degree disability; or 0.50% for a first-degree disability. The projected coverage period is credited from the date the disability began up to the normal retirement age.</p>
<p>The personal assessment base is the average gross earnings during the insured's working career (only earnings since 1986 are taken into account). Covered earnings are indexed to the average wage.</p>
<p>If the personal assessment base is greater than 11,060&nbsp;koruna, earnings for pension calculation purposes are as follows: 100% of earnings up to 11,060&nbsp;koruna; 28% of earnings from 11,061&nbsp;koruna to 29,159&nbsp;koruna; 16% of earnings from 29,160 to 100,548&nbsp;koruna; and 8% of earnings exceeding 100,548&nbsp;koruna.</p>
<p><span class="h4">Disabled from youth pension:</span> The full disability pension consists of a <span class="nobr">flat-rate</span> monthly amount of 2,270&nbsp;koruna and an earnings-related amount of 45% of the annual general assessment base. The annual general assessment base is calculated using the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p>Benefit adjustment: Benefits are adjusted every January according to the change in the consumer price index in the period ending the previous August and by 33.3% of average real wage growth in the <span class="nobr">12-month</span> period before the previous January. Further adjustments are made when the consumer price index changes by at least 5%.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor pension:</span>&nbsp;The <span class="nobr">widow(er)</span> receives a monthly <span class="nobr">flat-rate</span> amount of 2,270&nbsp;koruna plus 50% of the earnings-related amount the deceased received or was eligible to receive. The pension is paid to all <span class="nobr">widow(er)s</span> for one year; thereafter, only to <span class="nobr">widow(er)s</span> whose age is at least four years less than the normal retirement age applicable to men of the same year of birth; at any age if assessed with a third-degree disability, or caring for a dependent child or parent,&nbsp;or for a child with a disability.</p>
<p>Orphan's pension: A monthly <span class="nobr">flat-rate</span> amount of 2,270&nbsp;koruna plus 40% of the earnings-related amount the deceased received or was eligible to receive is paid to each dependent child. For full orphans, the <span class="nobr">flat-rate</span> amount plus 40% of the sum of the earnings-related amount for each parent is paid.</p>
<p>If the survivor is also entitled to an <span class="nobr">old-age</span> or disability pension, the amount paid is the greater of the two pensions plus half of the earnings-related amount of the other pension (see <span class="nobr">Old-Age</span> and Permanent Disability Benefits).</p>
<p>Benefit adjustment: Benefits are adjusted every January according to the change in the consumer price index in the period ending the previous August and by 33.3% of average real wage growth in the year ending the previous January.&nbsp;Further adjustments are made when the consumer price index changes by at least 5%.</p>
<p><span class="h4">Funeral grant:</span> A lump sum of 5,000&nbsp;koruna is paid.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Social Affairs (<a href="http://www.mpsv.cz">http://www.mpsv.cz</a>) provides general supervision and is responsible for policy development for all areas of social security except health insurance.</p>
<p>Czech Social Security Administration (<a href="http://www.cssz.cz">http://www.cssz.cz</a>) collects and administers contributions and delivers benefits through its central administration and 77 district administrations.</p>
<h2>Sickness and Maternity</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1888.</p>
<p><span class="h4">Current laws:</span> 1991 (health insurance), implemented in 1992; 1991 (medical, dental, and pharmaceutical); 1992 (health insurance funds); 1992 (health insurance premiums), implemented in 1993; 1992 (nonstate health care facilities); 1997 (drugs), implemented in 1998; 1997 (public health insurance); 2006 (sickness insurance); and 2006 (labor code).</p>
<p><span class="h4">Type of program:</span> Social insurance (cash benefits) and universal (medical benefits) system.</p>
<h3>Coverage</h3>
<p><span class="h4">Cash benefits:</span> Employed persons. Self-employed persons insured under Old-Age, Disability, and Survivors are covered for sickness and maternity benefits.</p>
<p><span class="h4">Medical benefits:</span> All persons permanently residing in the Czech Republic or employees whose employers are based in the Czech Republic.</p>
<p>Voluntary coverage for self-employed persons.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 4.5% of monthly covered earnings (medical benefits); none for cash sickness and maternity benefits.</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Self-employed person:</span> 2.3% of declared monthly covered earnings (cash sickness and maternity benefits) and 13.5% of the assessment base (50% of annual income minus costs incurred to achieve, secure and maintain such an income).</p>
<p>The minimum annual assessment base is 12&nbsp;times half the national monthly average wage.</p>
<p>The maximum annual assessment base is 72&nbsp;times the national monthly average wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Employer:</span> 2.3% of covered monthly payroll (cash sickness and maternity benefits) and 9% of covered monthly payroll (medical benefits).</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Government:</span> Any deficit (cash sickness and maternity benefits); 723&nbsp;koruna a month for certain groups of insured persons (medical).</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Cash sickness benefits:</span> The insured must have gross monthly earnings greater than 2,000&nbsp;koruna or work more than 15&nbsp;days a month. A doctor's certificate is required from the first day of incapacity. There is no minimum period of employment or residence.</p>
<p><span class="h4">Cash maternity benefits:</span> The insured must have at least 270&nbsp;days of coverage in the two years before childbirth, have reported a loss of earnings, and be the mother of the child or be the child's substitute caregiver (substitute caregivers may include men). The mother must have undergone a medical examination to confirm the pregnancy.</p>
<p>Self-employed persons must have at least 180&nbsp;days of coverage in the year before childbirth.</p>
<p><span class="h4">Maternity compensation benefits:</span> Paid for a loss of income resulting from a change of employment because of pregnancy or childbirth.</p>
<p><span class="h4">Medical benefits:</span> There is no minimum qualifying period.</p>
<h3>Sickness and Maternity Benefits</h3>
<p><span class="h4">Sickness benefit:</span> 60% of the daily assessment base is paid from the 22nd day of sickness up to a year; up to two years if recovery is likely. Employer pays at least 60% of the hourly average earnings for each working day from the fourth to the 21st day of sickness (from the first day in case of quarantine).</p>
<p>The daily assessment base is calculated as a percentage of the insured's gross earnings: 90% of gross earnings up to 838&nbsp;koruna, 60% from 839&nbsp;koruna to 1,257&nbsp;koruna and 30% from 1,258 to 2,514&nbsp;koruna.</p>
<p>The maximum gross earnings used to calculate the daily assessment base are 2,514&nbsp;koruna.</p>
<p>The hourly average earnings base is calculated as a percentage of the insured's gross earnings: 90% of earnings up to 138.44&nbsp;koruna plus 60% of earnings from 138.45&nbsp;koruna to 207.54&nbsp;koruna plus 30% of earnings from 207.55&nbsp;koruna to 414.93&nbsp;koruna.</p>
<p>The maximum gross earnings used to calculate the hourly average earnings base are 414.93&nbsp;koruna.</p>
<p>The maximum daily assessment base used to calculate sickness benefits is 1,305&nbsp;koruna.</p>
<p><span class="h4">Maternity benefit:</span> 70% of the daily assessment base is paid for 28&nbsp;weeks (37&nbsp;weeks for multiple births), including at least six weeks before the expected date of childbirth.</p>
<p>The daily assessment base is calculated as a percentage of the insured's gross earnings: 100% of gross earnings up to 838&nbsp;koruna, 60% from 839&nbsp;koruna to 1,257&nbsp;koruna and 30% from 1,258 to 2,514&nbsp;koruna.</p>
<p>The maximum gross earnings used to calculate the daily assessment base are 2,514&nbsp;koruna.</p>
<p>The maximum daily benefit is 1,027&nbsp;koruna.</p>
<p><span class="h4">Maternity compensation benefit:</span> The benefit is the difference between the earnings before and after job transfer and is paid from the transfer day until maternity leave begins; after childbirth, the benefit is paid from the day of returning to the usual job until the end of the ninth month after the date of childbirth.</p>
<h3>Workers' Medical Benefits</h3>
<p>Benefits include medical treatment in outpatient and inpatient care facilities, emergency and rescue services, preventive care (including in the workplace), medical aid, appliances, stomatology treatment (diseases of the mouth), spa treatments, the care of children in special medical institutions and convalescent homes, transportation, and medical assessments.</p>
<p>Certain pharmaceutical products are reimbursed in part or in full, according to a schedule in law.</p>
<p>The public health insurance system covers also transportation costs, if prescribed by a doctor.</p>
<p>Cost sharing: 30&nbsp;koruna for a clinical examination by a doctor, specialist, or dentist; 90&nbsp;koruna for a visit by an emergency service doctor; 100&nbsp;koruna a day for hospitalization; 30&nbsp;koruna for a medical prescription. Certain groups of insured persons do not pay some of these fees.</p>
<p>Cost sharing is limited to 5,000&nbsp;koruna a year; 2,500&nbsp;koruna a year for children and persons over age&nbsp;65.</p>
<h3>Dependents' Medical Benefits</h3>
<p>Medical benefits for dependents are the same as those for the insured.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Social Affairs (<a href="http://www.mpsv.cz">http://www.mpsv.cz</a>) provides general supervision for sickness insurance. Regional and district offices administer cash benefits.</p>
<p>Czech Social Security Administration (<a href="http://www.cssz.cz">http://www.cssz.cz</a>) collects and administers contributions and delivers cash sickness benefits through its central administration and 77 district administrations.</p>
<p>Ministry of Health (<a href="https://mzd.gov.cz/">http://www.mzcr.cz</a>) provides general supervision for medical services.</p>
<p>Medical services are provided in state and private outpatient and inpatient care facilities based on contracts with individual insurance companies.</p>
<h2>Work Injury</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1887.</p>
<p><span class="h4">Current laws:</span> 1956 (benefits), 1990 (self-employed), 1993 (occupational diseases and injuries), 1994 (labor code), 1995 (pensions), 1995 and 2001 (compensation), and 2006 (occupational disease and injuries).</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons, persons with disabilities, and students.</p>
<p>Exclusions: Self-employed persons.</p>
<p>Special systems for military and police personnel.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> Contributions are paid quarterly and are calculated from the social insurance tax base of all employees. The premium depends on the type of activity performed.</p>
<p><span class="h4">Government:</span> Pays any deficit.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Work injury benefits:</span> There is no minimum qualifying period. Accidents that occur while commuting to and from work are not covered.</p>
<p>First degree disability is 35% to 49% loss of working capacity; second degree is 50% to 69% loss; and third degree is a loss of 70% or more.</p>
<h3>Temporary Disability Benefits</h3>
<p>For first or second degree disabilities, a lump sum is paid equal to the difference between the insured's average earnings before the work injury or the occupational disease began and the full amount of sickness benefit.</p>
<p>There is no maximum benefit.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Permanent disability pension:</span> The full pension is paid for a third degree disability. The monthly pension is the average gross earnings in the calendar quarter before the disability began and is paid up to age&nbsp;65 or up to retirement age if greater than 65.</p>
<p>Czech Social Security Administration assesses the degree of disability.</p>
<h3>Workers' Medical Benefits</h3>
<p>All necessary medical expenses are paid.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor grant:</span> A lump sum of 240,000&nbsp;koruna is paid to the spouse, each orphan up to age&nbsp;26, and the deceased's parents (in special circumstances).</p>
<p><span class="h4">Funeral grant:</span> See Old Age, Disability and Survivors.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Social Affairs (<a href="http://www.mpsv.cz">http://www.mpsv.cz</a>) provides general supervision of temporary and permanent disability benefits and survivor grants.</p>
<p>Czech Social Security Administration (<a href="http://www.cssz.cz">http://www.cssz.cz</a>) collects and administers contributions and delivers benefits through its central administration and 77 district administrations.</p>
<p>Ministry of Health (<a href="https://mzd.gov.cz/">http://www.mzcr.cz</a>) provides general supervision of medical benefits.</p>
<p>Insurance companies insure private-sector employers with at least one employee against liability for&nbsp;work-related injuries and occupational diseases.</p>
<h2>Unemployment</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1991.</p>
<p><span class="h4">Current law:</span> 2004.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Citizens of the Czech Republic and the European Union and their dependents. Non-<abbr class="spell">EU</abbr> citizens who reside permanently in the Czech Republic.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> 1.2% of declared monthly covered earnings; a <span class="nobr">flat-rate</span> of 5,928&nbsp;koruna if declared earnings for <span class="nobr">full-time</span> work are less than 25% of the national average monthly wage.</p>
<p>Declared earnings are 50% of the difference between income and expenses. The minimum declared earnings for a <span class="nobr">part-time</span> self-employed person are 10% of the national average monthly wage.</p>
<p>The maximum annual earnings used to calculate contributions are 72&nbsp;times the national average monthly wage.</p>
<p>The national average monthly wage is 25,137&nbsp;koruna.</p>
<p><span class="h4">Employer:</span> 1.2% of monthly payroll.</p>
<p><span class="h4">Government:</span> Any deficit.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Unemployment benefits:</span> Must be registered as a job seeker and have been insured for at least 12&nbsp;months in the last two years.</p>
<p>The <span class="nobr">12-month</span> insured period can include periods of job training, periods receiving third degree disability pension; periods of basic military or civilian service; and periods caring for a child up to age&nbsp;4.</p>
<h3>Unemployment Benefits</h3>
<p>65% of the insured's average net monthly earnings in the last quarter is paid for the first two months; 50% for the following two months; 45% thereafter. 60% of the insured's average net monthly earnings is paid if undergoing retraining. If the insured person voluntarily ceases employment without a valid reason, 45% of the insured's average net monthly earnings in the last quarter is paid for the entire period of support.</p>
<p>The maximum monthly benefit is 13,762&nbsp;koruna; 15,422&nbsp;koruna if undergoing retraining.</p>
<p>When entitlement to social insurance unemployment benefits cease, social benefits and allowances are paid.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Social Affairs (<a href="http://www.mpsv.cz">http://www.mpsv.cz</a>) provides general supervision.</p>
<p>Labor offices administer benefits.</p>
<h2>Family Allowances</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1945.</p>
<p><span class="h4">Current law:</span> 1995 (state support), implemented in 2004.</p>
<p><span class="h4">Type of program:</span> Universal system.</p>
<h3>Coverage</h3>
<p>Families with children. Persons who reside permanently in the Czech Republic, citizens of the European Union and other persons stipulated by law.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> None.</p>
<p><span class="h4">Employer:</span> None.</p>
<p><span class="h4">Government:</span> The total cost.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Child allowance (income-tested):</span> Paid for dependent children (up to age&nbsp;26 if a student or disabled) who live in a family with an income under 2.4&nbsp;times the family monthly living minimum.</p>
<p>The family monthly living minimum is 3,410&nbsp;koruna for an individual; 3,140&nbsp;koruna for the first adult in a family; 2,830&nbsp;koruna for another adult in the family; 1,740&nbsp;koruna for children younger than 6&nbsp;years; 2,140&nbsp;koruna for children aged&nbsp;6 to 15; and 2,450&nbsp;koruna for dependent children aged&nbsp;16 to 26.</p>
<p><span class="h4">Birth grant (income-tested):</span> Paid for the birth of the first child to families with an income below 2.4&nbsp;times the family monthly living minimum.</p>
<p><span class="h4">Parental allowance:</span> Paid to parents who are insured for the sickness benefit and are caring <span class="nobr">full-time</span> for their youngest child.</p>
<h3>Family Allowance Benefits</h3>
<p><span class="h4">Child allowance (income-tested):</span> A <span class="nobr">flat-rate</span> amount is paid according to the child's age: 500&nbsp;koruna for a child younger than age&nbsp;6; 610&nbsp;koruna for a child aged&nbsp;6 to 15; 700&nbsp;koruna for a child aged&nbsp;16 to 26.</p>
<p>Child allowances are paid monthly.</p>
<p><span class="h4">Birth grant:</span> A lump sum of 13,000&nbsp;koruna for the first <span class="nobr">live-born</span> child is paid; 19,500&nbsp;koruna for <span class="nobr">live-born</span> twins.</p>
<p><span class="h4">Parental allowance:</span> The benefit is the daily assessment base and may be paid until the child is age&nbsp;4. The benefiting parent may choose the amount and the period of the allowance under certain conditions. Choice of the amount of the parental allowance can be changed once every quarter. The total amount of the benefit for the whole period cannot exceed 220,000&nbsp;koruna.</p>
<p>The daily assessment base is calculated as a percentage of the insured's gross earnings: 90% of gross earnings up to 838&nbsp;koruna, 60% from 839&nbsp;koruna to 1,257&nbsp;koruna and 30% from 1,258 to 2,514&nbsp;koruna.</p>
<p>The maximum gross earnings for daily assessment base calculation purposes are 2,514&nbsp;koruna.</p>
<p>If the daily assessment base cannot be set for either of the two parents, parental allowance is paid at fixed monthly amounts of 7,600&nbsp;koruna until the child reaches 10&nbsp;months; 3,800 thereafter&nbsp;until the child is age&nbsp;4.</p>
<p>Parental allowances are paid monthly.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Social Affairs (<a href="http://www.mpsv.cz">http://www.mpsv.cz</a>) provides general supervision.</p>
<p>Benefits are administered by labor offices.</p>
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