Besides an amendment to the Income Taxes Act, on 15 May 2009, the Chamber of Depu¬ties of the Parliament of the Czech Republic approved also amendments to the Act on Social Security Insurance and a new Act on Support of Economic Growth and Social Stability. All these amendments have to be discussed by the Senate and signed into law by the President.
Social security insurance.  The penalty for unpaid social security insurance will not be applied for the time of reorganization of the company according to the Insolvency Act.
For employees with a salary below 1.15 multiple of the average wage employed for the whole calendar month (if no notice is given by the employee nor the employment contract is terminated by the employer), there will be a discount on the social security insurance contribution paid by the employer until the end of 2010.
The discount will amount to 3.3% from the difference between the 1.15 multiple of the average wage and the social security contribution assessment base. The amount of the discount can reach up to 25% of the assessment base and can be claimed only until the due date of the contribution payment.
For the period since the beginning of 2009 until the effective day of entry into law it will be possible to claim the exceptional discount on the social security insurance according to the principles stated by the law. In case of more employment relations with the same employer, the discount can be claimed only once.
Support of economic growth and social stability. A contribution for discarding of old cars in the amount of CZK 30,000 is introduced provided that a passenger car is older than 10 years and that it was in ownership for more than 2 years. The new passenger car with acquisition price up until CZK 500,000 must meet certain ecological requirements.