Background information

The one-time child benefit is intended to help parents cope with soaring inflation, rising food prices, energy, fuel, and school or child care expenses. The purpose of the contribution is also an immediate reaction of the state, which will create a time-space for evaluating and reacting to the complex impact of the energy crisis in particular. The government of the Czech Republic, by its resolutions No. 446 and No. 497, approved on 1 June and 8 June 2022 the draft law on a one-time child benefit, which was 24.6. by the Chamber of Deputies as Act No. 196/2022 Coll. on a one-time allowance benefit, accepted.

Content of measure

The one-time child benefit in the amount of CZK 5,000 (€204) will be provided to parents whose child has not reached the age of 18 and whose annual income does not exceed CZK 1,000,000 (€40,820). The allowance is not subject to income tax, it is not subject to execution and at the same time, it is not included in the income to be determined for the purposes of determining entitlement to further benefits. The benefit is also intended for foreigners with permanent and long-term residence in Czechia and for foreigners who have been granted so-called supplementary protection.

Use of measure

The allowance is provided for each child in the family meeting the above criteria whereas gross income is calculated as income before taxation and mandatory contributions for the past year. In addition to income from employment and business, social benefits are also included in income. It is estimated that the contribution could concern about 1.6 million children and the expenses should amount to about CZK 7.8 billion.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Does not apply to businesses	Children (minors) Parents

Actors and funding

Actors	Funding
National government	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	No involvement	No involvement
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• No involvement
• Main level of involvement: N/A

Involvement

No involvement.

Views and reactions

No views.

Sources

• 01 June 2022: Resolution of the Government of the Czech Republic No. 446 (apps.odok.cz)
• 08 June 2022: Resolution of the Government of the Czech Republic No. 497 (apps.odok.cz)
• 24 June 2022: Act No. 196/2022 Coll. on a one-time benefit (www.sbirka.cz)