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The CXXII of 2019 on the basis of point b) of § 40, paragraph (4) of the Act, the social security

contribution according to the minimum funds does not have to be paid as long as the self-

employed person receives the children's home care fee, unless he personally continues his

entrepreneurial activity during the period of payment of the children's home care fee.

If the sole proprietor continues his sole proprietorship activities during the home care fee for

the children, then the social security contribution and the social contribution tax must be

paid at least from the minimum fund during this period.

Minimum base: 18.5% social security contribution is based on at least the minimum wage

per month, in the case of activities requiring professional qualifications, the guaranteed

minimum wage, the basis of the 13% social contribution tax is at least 112.5% ​​of the

minimum wage, in the case of activities requiring professional qualifications, the guaranteed

minimum wage is 112.5 %-the.

If you do not continue your self-employed activities, but receive the children's home care

fee, you do not have to pay social security contributions and social contribution tax during

this period, if the self-employed person does not work for a whole month during the

payment of the children's home care fee, then only the proportional minimum fund is

charged for consideration.

If there is no continuation of personal gainful activity during the entire calendar month, then

at least one thirtieth of the above minimum funds for each calendar day must be used as a

basis for calculating the lower (minimum) limit of contribution payment and social

contribution tax payment.

The 10 percent pension contribution deducted from the children's home care fee constitutes

service time, i.e. it is taken into account as service time when determining pension benefits.

Source: Tax Practice