State Support for Families ****************************************************************************************** * ****************************************************************************************** Financial support for families with children relating to tax measures Financial support for families with children relating to the social security system ****************************************************************************************** * Financial support for families with children relating to tax measures ****************************************************************************************** *========================================================================================= * Tax credit for spouse *========================================================================================= A tax credit of CZK 24,840 per year may be applied to a spouse living in a household with does not earn more than CZK 68,000 for the tax period (calendar year). Certain social bene included in the spouse’s income. The credit is applied once a year. The credit may not be unmarried couple. Marriage is a requirement. *========================================================================================= * Tax benefit for a dependent child *========================================================================================= The taxpayer is entitled to a tax benefit for a dependent child living with them in a join amounting to CZK 13,404 per year for one child, CZK 17,004 per year for a second child, an year for the third child and every additional child. *========================================================================================= * Tax credit for parents for the placement of a child *========================================================================================= A parent who works may apply an income tax credit for placement of a dependent child in a facility. For the purpose of income tax, a pre-school facility is: • a nursery school under the Education Act or a similar facility abroad • a childcare facility in a children’s group • a childcare facility for pre-school age children operated under a trade licence Source: More information on tax measures for parents is available on the web pages of the Finance [ URL "https://www.mfcr.cz/en/"] . ****************************************************************************************** * Financial support for families with children relating to the social security system ****************************************************************************************** *========================================================================================= * Sickness insurance benefits *========================================================================================= • Maternity benefit The basic conditions for entitlement to this benefit is: on the day the benefit is granted in sickness insurance or the protection period must last for at least 270 days during the The start of the maternity benefit is the day determined by the insured person in a period beginning of the 8th to the beginning of the 6th week before the expected day of birth. Th is 28 weeks (two or more children, 37 weeks). The law allows the child’s mother to alterna spouse or the child’s father in taking care of the child and receiving this benefit. • Care benefit This entitlement is for employees who cannot work due to taking care of a sick member of t or taking care of a healthy child younger than 10 years old because the school or children closed, because a quarantine was imposed on the child, or because the person who normally child becomes ill. The period of support for the care benefit is no longer than nine calen • Pregnancy and maternity compensatory benefit The pregnancy and maternity allowance is intended for employees who were transferred to an pregnancy, maternity, or breast feeding, and as a result, earns a lower salary than before through no fault of their own. *========================================================================================= * State social assistance benefits *========================================================================================= • Parental allowance The entitlement to parental allowance is for a parent who personally takes care of a child youngest in the family, all day long for the entire calendar month, up to a total amount o and until the child reaches the age of four. If two or more children born at the same time in the family, the parent is entitled to a total amount of CZK 450,000. The parent may opt payments of the parental allowance. The income of the parent is not monitored for this ben entitled to payment of the parental allowance, the parent may improve the social situation through gainful employment. • Child allowance The child allowance is a benefit provided to parents with children with an income of up to subsistence minimum. The benefit is paid in three amounts according to the age of the chil • Childbirth allowance This benefit is provided once to a parent with a low income for expenses relating to the b and second child. The entitlement to the childbirth allowance is based on the established in the family. • Housing allowance This benefit is provided for expenses relating to the housing of families and individuals Source: More information is available on the web pages of the Czech Ministry of Labour and [ URL "https://www.mpsv.cz/web/en"] .