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Statutory Liability Insurance (GUI)

How to Set Up Statutory Liability Insurance with Kooperativa

Written by Lenka Haringerová

The basis for calculating the insurance premium is the sum of assessment bases for the previous calendar quarter of all employees.

In the Flexi application, the following employment types are included in the assessment base for calculating statutory liability insurance:

1-STANDARD - Standard employment

2-DPP - Agreement to complete a job (income subject to social insurance contributions)

3-DPČ - Agreement to perform work (income subject to social insurance contributions)

Less commonly used employment types are also included in the assessment base value — VOLUNTARY WORKER and IRREGULAR ASSISTANCE.

If the maximum assessment base for social security insurance contributions is exceeded, the insurance is calculated from the total gross wage amount.

Remuneration of statutory bodies is an exception and is not included in the insurance calculation at all.

From Flexi's perspective, these are the following employment types:

4-SPOL.,JEDN.,ČL.DR. - A member of a cooperative who is not in an employment relationship with the cooperative but performs work for it and is remunerated by it, and who did not reach a countable income in the calendar month

5-STATUTORY BODY - A member of a statutory body who is not in an employment relationship

6-ODM. NEREZ. VNE EU - A member of a statutory body, a non-resident from a country outside the EU, receiving remuneration

7-COUNCIL MEMBER - A non-released member of a representative body

8-COOPERATIVE MEMBER - A member of a cooperative

In cases where a company employs workers only on agreements to complete a job, Flexi is currently unable to generate the basis for the minimum quarterly insurance premium of CZK 100.

Setting the per-mille rate for calculation

In order to generate the form, the "Per-mille rate for mandatory insurance calculation" field must be filled in within the company settings (Company -> Settings -> Modules -> Employees -> Other).

Statutory Liability Insurance

You can then display the form by navigating to Employees - Print Outputs - Other - Statutory Liability Insurance:

When selecting the quarter for which the calculation needs to be performed, you must always enter the upcoming quarter. For example, if you need to calculate the statutory insurance for Q3, select Q4 (the calculation will always be performed for the previous quarter — in this case, Q3).

After selecting the quarter, click the Finish button.

If the fields Prepared by, Phone number, Address, or Company ID are missing, it means that not all details have been filled in within Flexi. The Prepared by and Phone number fields are pulled from the Tools - Company Users menu based on the currently logged-in user. Please fill in the first name, last name, or contact details for the specific employee:

Please note that the phone number is pulled from the Phone field, not from the Mobile field.

The Address and Company ID are then populated from the Company - Company Settings menu:

Creating a liability and adding it to a payment order

At this point, we have only generated the form for submission. You now also need to create an Other Liability for this amount, as Flexi does not create it automatically.

Navigate to the Accounting - Other Liabilities menu, click the New button, and fill in the required details:

If you subsequently want to include this liability in a payment order, you need to pay attention to the Payment from Account tab, where the correct account from which you want to pay the liability must be specified, as well as the Supplier's Account tab, where the correct payment details for Kooperativa must be entered:

You can then add the liability to a payment order in the usual way via Money - Payment Order, where you select the correct account and use the Select Documents for Payment button to select the liability for Kooperativa, then click the Send button:

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Most common errors:

If the calculation did not take place, please check:

  1. The per-mille rate setting in the company settings

  2. That you have actually selected the period following the previous quarter

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