In previous years, employees were entitled to take 3 weeks of unpaid leave per calendar year, according to § 203, para. 2 letter h) of the Labor Code:
” h) for the activities of camp leaders for children and youth, their representatives for economic and health matters, troop leaders, educators, instructors, or middle healthcare workers at camps for children and youth; the employee is entitled to unpaid leave to the extent necessary, but no more than 3 weeks per calendar year, unless serious operational reasons on the part of the employer prevent it, and provided that the employee has worked continuously and without remuneration with children or youth for at least 1 year before taking the leave. The condition of continuous and unpaid work is not required if it concerns camps for disabled children and youth.”
The condition for granting this leave was that there were no serious operational reasons on the part of the employer preventing it and that the employee had worked continuously and without remuneration with children or youth (in connection with the camp for which the employee requested the leave) for at least 1 year. This provision still applies.
The employee applies for unpaid leave in the duration of up to 3 weeks, including 1 week with wage compensation.
The agreed part of this leave (1 week) will be reimbursed by the employer to the applicant in the regular payroll term.
According to § 350a of the Labor Code, for the purposes of this law, a week means 7 consecutive calendar days. Therefore, it is not a calendar week, and the week, in the sense of the Labor Code, may start on any calendar day and end with the expiration of the following 6 consecutive calendar days. Wage compensation will be provided for shifts that fall within this period (for shorter working hours, it may be only 1 shift, and for full-time employment, usually 5 shifts).
For the year 2022, the maximum limit will be the average wage in the national economy for the first to third quarter of 2021, amounting to 37,047 CZK (see communication No. 494/2021 Coll. from the Ministry of Labor and Social Affairs). The employer can also decide to provide wage compensation exceeding this statutory entitlement – however, this non-claimable part of wage compensation will not be reimbursed by the Social Security Administration. Some Social Security Administrations may require confirmation that the employee actually participated in the camp.
After paying the wage compensation to the employee, the employer submits an application to the relevant Social Security Administration for reimbursement of the statutory entitlement. The employer may request reimbursement from the Social Security Administration no later than 3 years from the date of paying the wage compensation to the employee. The employer must attach a receipt of the wage compensation paid to the employee and proof of the employee meeting the legal requirements (this is confirmed by the original application of the employee for unpaid leave).
The employer may submit an application for reimbursement to the Social Security Administration no later than 3 years from the date of paying the wage compensation to the employee.
The employer uses one of the payroll components for wage compensations 575-578 – 100%. Be cautious about the amount of reimbursed compensation. Maximum 37,047 CZK (37047/4,348/40=213.00 hourly wage)
In Nugget, the form will not be generated, but it can be generated on the website of the Czech Social Security Administration (ČSSZ).
