418/2003 Sb.
DECREE
of 27 June. November 2003,
laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the
public health insurance funds, health insurance, conditions
their creation, use, the admissibility of the reciprocal transfers of
and management of resources, limit the cost of the activities of
insurance companies covered from resources of the Fund, including the calculation of the basic procedure
This limit
656/2004: Sb.
Change: 656/2004 Coll. (part)
519/2005: Sb.
Change: 304/2007 Coll., 356/2007 Sb.
127/2010: Sb.
302/2012: Sb.
280/2014: Sb.
The Ministry of finance, after consultation with the Ministry of health
determined in accordance with § 7 paragraph 1. 3 of Act No. 551/1991 Coll. on general health
the insurance company of the Czech Republic, as amended by Act No. 127/1998 Coll. and under section
Article 16(1). 6 of Act No. 280/1992 Coll., on departmental, sectoral, Enterprise
and other health insurance companies, as amended by Act No. 225/1999 Coll.:
§ 1
Basic Fund
(1) the source of the basic Fund general health insurance company United
Republic and departmental, industry, corporate, and other health
insurance companies (hereinafter referred to as the "insurer") are
and) public health insurance ^ 1) (hereinafter referred to as "premiums")
including backups and their billing and the probable amount of the premium. About
overpayments of premiums including overpayments of premiums when you reach the
the maximum assessment base employee ^ 2), settlement of the maximum
bases the self-employed and overlapping
payment of insurance premiums from employment and self-employment ^ 2a) and
incorrectly effected payment of insurance premiums are adjusted to the basic resources
the Fund,
(b)), the funds arising from the results of the monthly billing
the reallocation of premiums, including advances and settlement of costly care, ^ 3)
(c)) accruals to the fuse (a)),
d) indemnification, ^ 4)
e) donations for health insurance, for which donor closer
He has not specified the purpose of the gift,
f) receivables from paid health services provided in the Czech Republic
a foreign insurance policy holders who are natural persons, for which the health
services paid in accordance with promulgated international treaties of
social security, with which Parliament gave its assent, and which is
Czech Republic tied, or by directly applicable legislation
Of the European communities ^ 4a),
(g)) other receivables related to the public health insurance,
that is not another fund, ^ 5)
h) positive exchange rate differences related to the Base Fund,
I) allocations from other funds carried out in accordance with the
applicable laws and the provisions of this Decree,
(j) the basic Fund) balances zrušované health insurance company in the case of
merging or amalgamation of health insurance companies, ^ 6)
k) reduced or canceled provisions for premiums, penalties, fines, penalties and
premiums premiums,
l) reduced or repealed other adjustments not listed in subparagraph (k))
relating to the underlying fund
m) used, the reduced or cancelled to reserve a final hedge contingent exposures
legal disputes referred to in paragraph 4 (b). n),
n) used, the reduced or cancelled other provisions not included in the letter m)
relating to the underlying fund
about) other items related to the base of the active pool
not listed in subparagraph (c)).
(2) in addition to the resources referred to in paragraph 1 shall consist of the general health
insurance companies United States ^ 7) sources of the basic Fund also penalties, ^ 8)
accruals to the finance charge to premiums, surcharges and fines ^ 9) and financial
the resources generated by the use of the basic Fund, in particular the interest. From
funds raised from the fines and penalties deducted the insurance company of the transfer
to fund prevention to a maximum of 0.3% of the financial income of the corresponding
of the premiums after redistribution. ^ 10)
(3) for departmental, industry, corporate, and other health
insurance companies (hereinafter referred to as "employment insurance") are the means by
paragraph 2 of the basic sources of the Fund only in the case that has not been achieved
balanced management of the underlying fund. Reviews of this fact,
performed at the balance sheet date of the reporting period. When balanced
^ 11) management must be achieved a positive balance of the bank account
the basic Fund without allocation to the reserve fund, the value of the
reserves on the base of the Fund, the payment of all due liabilities of the basic
the Fund and the allocations to other funds under this Ordinance applied to the loan.
(4) basic health insurance fund shall be reduced by
a) liabilities arising from provided by the health services covered by
public health insurance including backup ^ 12) and their accounting with
health care services provider ("provider"), adjusted for
deduction of debts of undertaken the revision Bill, from redeem
regulatory mechanisms and of improperly invoiced health
services, prepared by the deduction of debts for other medical
insurance companies or other entities, on the basis of contracts on the financial
settlement payments for insured health services provided by the public
health insurance; It is further reduced by the liabilities associated with change
funds to the insured when exceeding the limit established for
regulatory fees and supplements on partially paid for by the medicinal products or
foods for special medical purposes ^ 12a)
b) obligations arising out of the insured health services provided in
abroad ^ 13), including additional fixes Bill,
c) obligations arising out of the provided health services entered into
health insurance providers for the foreign insured persons, which are
individuals to whom the medical services provided in accordance with
promulgated international treaties on social security, with which
Parliament gave its assent, and which the Czech Republic is bound, or
According to the regulation of the European communities directly applicable ^ 4a),
d) liabilities associated with the purchase, repair and rental of medical
the funds lent to the insured,
e) accruals for obligations under subparagraph (a)),
f) interest arising from borrowing in order to strengthen the basic
the Fund,
(g)) bank charges for bank accounts of the basic operations of the Fund,
postal service fees and charges for use of public data
networks in the disbursement of health services, in informing insured persons about
the results of the drawing and of health services, the selection of premiums, fines,
penalties and surcharges to the fuse,
h) costs associated with the management of the personal account of the insured person, by ensuring the
remote access to your personal account and provision of information
personal account of the insured person to the extent provided for in § 43 para. 2 of the law on
public health insurance,
and the negative exchange rate differences related) with the basic Fund
j) allocation to the operational fund to limit the cost of the activity
health insurance under section 7,
k) allocation to the reserve fund,
l) allocation to fund Prevention made when the conditions of paragraphs 2
or 3,
m) an extraordinary allocation to the operational fund to cover increased spending ^ 14)
Military health insurance companies in the Czech Republic,
n) reserve for a final hedge contingent exposures lawsuits that health
insurance leads as defendant in matters of reimbursement of health services
and damages ^ 4),
the creation of other reserves) not listed in the letter n) relating to the
the base of the Fund,
p) creation of adjustments to premiums, penalties, fines, penalties and premiums to
premiums,
q) creation of other adjustments not listed in (a), p)
relating to the underlying fund.
(5) basic health insurance fund is reduced by depreciation ^ 15) of the
insurance, bad debt write-offs for the paid medical services
granted to foreigners in the territory of the country, and bad debt write-offs for the
the provider. The underlying fund is reduced by depreciation of bad
penalties, fines and surcharges to the fuse, if it were the source of the basic
the Fund. The underlying fund is reduced by depreciation of other bad
If it were the source of the underlying fund. For the assessment of
the impregnable these other claims shall apply mutatis mutandis
the provision of section 26 c of the law on universal health insurance.
(6) basic health insurance fund shall be reduced by the amount the finance charge memos
fines and surcharges of the premiums that have been waived on the basis of
the decision to remove the hardness under a special legal
prescription ^ 16). If the employee insurance companies were the source of these amounts
Prevention Fund, referred to the Fund the amount decreases.
(7) the financial resources of the basic Fund leads to health insurance
a separate bank account or on multiple separate bank
accounts for the needs of the Department of registration of revenue, expenditure and financial status
resources to make possible the inspection of the correct amount. The balance of the
the basic Fund of funds and a separate
bank account made at the end of the accounting year shall be transferred to the
the following accounting period.
§ 2
Reserve Fund
(1) the source of the Reserve Fund of the health insurance companies are
and deposit the applicant) ^ 17)
(b) the allocation of insurance premiums) made by transfer from the basic Fund, ^ 18)
(c)) the yield of tenure and the sale of securities acquired from the resources
the reserve fund, ^ 18)
d) positive differencies on valuation of securities acquired from the resources
fair value reserve, ^ 19)
e) interest on the reserve fund bank account,
(f) specified by the donor of the gift) Reserve Fund,
(g)) the reserve fund balances zrušované health insurance company in the case of
merging or amalgamation of health insurance companies.
(2) a reserve fund shall be reduced by health insurance providers
and allocation to the Base Fund) in the cases provided for by law, ^ 18)
(b)), the charges for maintaining a bank account, and charges for postal services
relating to the reserve fund,
c) losses from the sale of securities acquired with funds from the reserve
the Fund,
(d)) of the negative differences from securities valuation reserve on the real
the value ^ 19)
(e) commitments to be paid) health services from the decision of the liquidator
health insurance providers. ^ 20)
(3) the financial resources of the Reserve Fund of the health insurance companies are
stored on a separate bank account. In addition to using the limited amount of 30
% ^ 18) funds can be the financial resources of the reserve fund
store only on short-term time deposits, if the health
the insurance company will not infringe the obligation to transfer to the Base Fund. ^ 18)
(4) If a valid obligation to use the reserve fund is a health
the insurance company by the balance sheet date to ensure that reserve
the Fund was filled with the law set out above. ^ 18) as follows a defined volume
the amount of the reserve fund, expressed in Czech koruna, after deducting the value of
the funds invested in securities, it must be on a separate
the reserve fund bank account secured by 31. March
the following accounting period.
(5) the transfer of funds from the bank account of the basic Fund to
the reserve fund bank account shall be carried out after the allocation to
the operational fund, cover all due liabilities towards suppliers
instalments of loans, loans, returnable financial assistance. If, after
the implementation of these transfers are not available the financial resources necessary to
the amount of the Reserve Fund specified by law, converts
Employment Insurance Fund on a priority basis to the basic resources referred to
in section 1 (1). 3. ^ 11) to create a legal allocation to the reserve fund
is required to use the health insurance fund whether or not the balance of the operating
Fund pursuant to § 3 (2). 4 (b). (c)).
(6) when you merge with another health insurance company is the basis for the calculation of
the allocation to the Reserve Fund of the amount of the expenditure of the basic health fund
insurance companies continued to operate, which will increase the proportion of the expenditure
the basic Fund canceled health insurance companies in terms of the absolute
the number of insured persons who, on the date the insured person were merge. Edit
the calculation is reflected in all the periods that are included in the calculation of
limit. When the merger of health insurance expenditure of basic funds
both health insurance companies for the period included in the calculation shall be converted into
the amount corresponding to the number of policy holders of health insurance companies on the date
Fusion.
§ 3
Operating fund
(1) operational fund health insurance is used to cover the costs of the
its activities.
(2) the source of the operational fund, the health insurance companies are
and the allocation of the basic Fund) up to a maximum annual limit
provided for in section 7 (2). 1 and 2,
(b) designated by the donor of the gift) to the operational fund,
(c) the allocation of the Fund) reproduction of property upon approval by the Board
health insurance,
(d) interest on bank account) of the operational fund,
e) positive exchange rate differences relating to the operational fund, the
f) positive differencies on valuation of securities acquired from the resources
the operational fund at fair value
g) balance of operational funds when merging or amalgamation of health
insurance companies,
h) proceeds from the sale of fixed tangible and intangible assets,
I) contractual penalties based on the contract of healthcare providers
insurance company ^ 22)
j) other income related to the formation of the operational fund,
k) used, the reduced or cancelled, other provisions relating to the
operational fund
l) reduced or canceled the other provisions relating to the
operational fund
m) other accruals active related to the operational fund.
(3) in addition to the resources referred to in paragraph 2 are for general health
insurance companies United States source of operational fund also claims for
employment insurance companies and providers in the system of public
health insurance (hereinafter referred to as "other participants") for
resources associated with the creation and distribution of methodologies, forms and
code lists issued in order to ensure uniform procedures of settlement
health services, pharmaceuticals, medical devices, and other
needs, ^ 12) further claims for employment insurance in the amount of
the share of the cost of keeping a register of all General
under the law on health insurance premiums for general health
insurance.
(4) the operating fund of the health insurance fund shall be reduced by
and health insurance) liabilities arising from ensuring its operational
activities, including a share of the remuneration of the accounting depreciation and book value
eliminated the fixed tangible and intangible assets related to
the implementation of the public health insurance and reimbursement of the cost share
related to the registry of all general health
under the law on insurance premiums on health insurance and with the
the operation of the Centre of international payments, including payments provided by
backups with subsequent billing; part of the cost of operating activities
they are also the resources spent on the financing of health insurance
analysis and realization of project proposals financed by European Union funds
in the field of public health support; part of the cost of operating
activities are also the costs of other kinds of health communication
insurance with policyholders that are not part of section 1 (1). 4,
(b) the allocation to the Social Fund) up to a maximum total allocation
referred to in section 4, paragraph 4. 2 (a). and)
c) allocation to the Reserve Fund pursuant to § 2 (2). 5,
(d) the Fund's allocation to reproduction) assets carried out pursuant to decision
the Administrative Council of the health insurance companies,
e) allocation to the Base Fund carried out on the basis of the decision of the administrative
the Council of health insurance companies,
(f)) of the negative exchange rate differences relating to the operational fund, the
g) negative differencies on valuation of securities acquired from the resources
the operational fund at fair value
h) interest on loans received by the health insurance fund to cover operating
Fund of funds
I) fines and penalties resulting from failure to comply with the health insurance company
the procedures laid down by law; ^ 23) in addition, fines, penalties or other sanctions for
breach of the contractual relationships entered into health insurance, ^ 24)
j) Payables to payment of health services from the decision of the liquidator
health insurance,
the Fund allocation to reproduction) of assets in the amount of the positive difference between the
sales and the net price of sold tangible and
intangible assets decreased by the costs associated with the sale,
l) creation of other provisions relating to the operational fund
m) the formation of other adjustments relating to the operational
the Fund,
n) other accruals related to passive operational fund.
(5) in the general health insurance company United States of resources
the operational fund shall be borne by the remittance of funds also spent on the creation and
distribution methodologies, the forms and code lists issued in order to ensure
uniform procedures of settlement of health services, pharmaceuticals, medical
resources and other needs provided for other participants,
reimbursement of funds spent on keeping a register of all insured persons
General health insurance according to the law of insurance in General
health insurance.
(6) the balances of the operational fund health insurance as well as financial
balances held in a separate bank account is transferred to the
the following accounting period.
(7) the financial resources of the operational fund health insurance is possible
used for the acquisition of short-term financial assets.
(8) the financial resources of the operational fund health insurance is not
can be used to provide financial contributions to specific insurance policy holders
to pay or partial reimbursement of medicinal products, or to pay for events
preventive character for groups of insured persons organized for the purpose of
promotion of health insurance companies.
(9) from the bank account of the operational fund health insurance, according to the SEC.
7 (2). 3 convert the funds to the bank account of the Fund
reproduction of the assets in the amount of the posted depreciation of all fixed
tangible and intangible assets, including the financial value of the net price
eliminated the fixed tangible and intangible assets and a positive
the difference between the sales price and the net value of long-term
tangible and intangible assets decreased by the costs associated with
the sale.
(10) an allocation from the Fund to the operational fund can be carried out
keep according to the expected level of income and the number of insured persons according to § 7 (2).
1 and 2 in the given quarter. The amount of such allocations up to the limit of the costs
on the activities of the health insurance company States based on actual
the achieved revenue and the number of insured persons at 31. March, 30. June 30.
September of the current year the procedure under section 7. At the latest at the balance sheet date,
to the operational fund shall be a maximum limit of allocation of the cost of
the activities of the health insurance companies, propočteného according to § 7 (2). 1 and 2.
(11) If a health insurance company operates in accordance with a special
^ Law 25) and approved the Statute of the activity that is subject to tax
corporate tax (hereinafter referred to as "zdaňovaná"), provides
separate tracking and accounting of all costs of this activity and
the proceeds from this activity. If in the course of the current year shall be paid by the
financing of the operational fund share the costs of the
persons who combine taxed activities, transferred to the bank account of the operational fund
the quarterly advances of funds taxed activities
cleared by the balance sheet date. At the same time to clearing of advances from the
taxed activities reduced the operational fund is also about the cost share
related to this activity, including the share of depreciation that are created from
the proportional part of the tangible and intangible assets used in taxed
activity. When the grant of advances, a separate monitoring of the share of the operating
the cost and the share of depreciation in accordance with the second and third sentences shall proceed mutatis mutandis also
Military health insurance company of the United States in connection with the
creating and organizing the Fund preventive care and mediation Fund
the payment of health care services. ^ 26)
§ 4
Social Fund
(1) social health insurance fund is used to secure
cultural, social and other needs for the benefit of employees of the
health insurance providers, or other persons in accordance with the internal
Regulation of health insurance companies.
(2) the source of the Social Fund, health insurance companies are
and) basic allocation of a maximum of 2% of the annual volume of costs
posted on wages and compensation for wages that were charged with operating
the Fund, consisting of the transfer of funds from the operational fund,
(b) the additional allocation of) profit after tax that was created in the taxed activity,
(c) loans to employees, payments)
d) other receipts (for example, compensation for damages from the insurance company ^ 27)), which
related to expenditure from the Social Fund,
e) interest on bank account of the Social Fund,
f) positive exchange rate differences relating to the Social Fund,
g) gifts designated to the Social Fund donor health insurance
h) balances social funds merged and the Coalescent health
insurance companies,
I) claims the funds, whose balances were transferred to 1. January 1999 to
Social Fund, health insurance,
j) used, the reduced or cancelled other provisions relating to the
Social Fund,
to reduced or canceled other) provisions relating to the
Social Fund,
l) active items relating to the Social Fund.
(3) social health insurance fund shall be reduced in accordance with the annual
the budget and the principles of its use, that are part of the approved
health insurance plan health insurance company. Social Fund
health insurance companies will be further reduced by bank fees, postal
fees and negative exchange rate differences associated with its activities.
(4) when using a social health insurance fund shall follow the procedure
as follows:
and) funding social fund are kept on a separate
bank account,
(b) the expenditure of the Social Fund) may be made only up to the amount of financial
funds held in a bank account of the Fund, resources
Social Fund cannot be transferred to other funds of the health insurance company, with
except when disposing of health insurance companies,
(c)) when you merge with another health insurance company the balance of social
are health insurance fund converts to the account of the Social Fund
health insurance company, with which it merged; to this Fund in
following the period of repayment of loans provided are transferred from the abolished
Social Fund; the following are the procedures even when other income or
expenditure, which were related to the Social Fund repealed health
insurance companies,
(d)) in the merger of health insurance companies will transfer the account balances
those health insurance on bank account of the Social Fund, a newly
incurred by the health insurance companies. In this social fund in
following the period of repayment of loans granted also transferred from
social funds cancelled health insurance companies; the following are the procedures
also in other income or expenses that were related to the
social funds cancelled health insurance companies,
(e)) at the start of the liquidation, the health insurance fund shall follow the procedure referred to in article 7
paragraph. 4,
(f)) other provisions relating to the Social Fund,
(g)) the other provisions relating to the Social Fund,
h) creates a passive items relating to the Social Fund.
(5) the balance of the Social Fund, and the balance of funds
a separate bank account the Social Fund achieved at the end of
the accounting period shall be transferred to the following accounting period.
§ 5
Fund assets
(1) the health insurance Fund assets is used to monitor
the residual value of the fixed tangible and intangible assets of health
the insurance company.
(2) the source of the Fund assets of the health insurance companies are
and) tangible and intangible assets acquired from the ^ 19) resources of the Fund
reproduction of assets,
(b)) free of charge acceptance of the tangible and intangible assets,
c) newly discovered and not yet in the books nezachycený tangible and
intangible fixed assets,
(d)) of the newly included tangible and intangible fixed assets according to the decision of the
entity ^ 19)
e) used, the reduced or cancelled other provisions relating
to the Fund assets.
(3) the health insurance Fund assets shall be reduced by
and the amount of the book value of the fixed) tangible and intangible assets in the
retired from use as a result of wear and tear, loss, damage,
as a result of its sale, not passing, raising
inclusion in the category of long-term tangible and intangible assets, ^ 19)
(b)) free of charge, passed to the tangible and intangible assets,
(c) the depreciated cost) permanently stopped investment,
(d) the accounting depreciation, value)
(e)) the creation of other adjustments relating to the Fund assets.
§ 6
Reproduction of the Fund assets
(1) reproduction of the Fund assets of the health insurance fund is used to
a concentration of resources on the acquisition of tangible and
intangible assets of the health insurance companies.
(2) the source of the Fund asset reproduction health insurance companies are
and all fixed) depreciation of tangible and intangible assets, including
the net price of the eliminated the fixed tangible and intangible assets
According to § 3 (2). 4 (b). and § 7 (1)). 3,
(b)) other allocations from the operational fund on the basis of approval by the Board
health insurance,
c) allocations from the operational fund referred to in section 3, paragraph 3. 4 (b). k),
(d)) designated donor to fund gift to the reproduction of the asset,
(e) the allocation of the agreed Board) from profit after tax that was created in
the taxed activity, designed for the acquisition of tangible and
intangible assets, which is used also to persons who combine taxed activity.
An aliquot portion of the allocation of ^ 19) is calculated in the ratio of expected usage
of the cost of the tangible and intangible assets.
Similarly, advancing Military health insurance company in the Czech Republic
calculation of aliquot part of resource allocation, chapter of the Ministry of
Defense to cover the share of the value of tangible and intangible
assets used in the management of the Fund and the Fund preventive health care
mediation payment of health services,
f) interest from the bank account of the Fund assets, reproduction
g) balance of the Fund assets of the merged or merged reproduction health
insurance companies,
h) targeted subsidies from the State budget arising from the closed
^ Treaty of 28)
I) positive exchange rate differences related to the reproduction of the Fund assets.
(3) the health insurance fund to the reproduction of the asset is reduced by the
and) acquisition of fixed tangible and intangible assets including
advance payments,
(b)) interest payments on loans used to purchase tangible and
intangible assets in relation to the disability insurance plan, approved by the
c) allocation to the operational fund, and with the consent of the Management Board of health
insurance companies,
d) bank account fees and charges for postal services
relating to a pool of assets, reproduction
(e)) of the negative exchange rate differences related to the reproduction of the Fund assets,
(f) commitments to be paid) health services from the decision of the liquidator
health insurance companies.
(4) the financial resources of the Fund asset reproduction health leads
the insurance company on a separate bank account. The balance of the Fund of the reproduction
assets and funds in a bank account are transferred to the
the following accounting period.
§ 7
The limit of the costs of the activities of the health insurance companies
(1) the annual limit on the activities of the health insurance costs covered from sources
the basic Fund of funds received from the insurance
public health insurance after redistribution, from the proceeds of penalties, fines,
the price increases to premiums and damages.
(2) the limit of funds that make up the sum of the allocations to the
the operational fund, the Social Fund and the Fund of the reproduction
fixed assets is calculated using the following formula:
L = (PC: 100) x mult.,
where:
L ... represents the limit of the costs of the activities of the health insurance companies
calculated from the resources of public health insurance in CZK,
PC ...-represent income for the calendar year from public health
After redistribution, insurance from the proceeds of penalties, fines, surcharges
the premiums and damages,
mult ... represents the coefficient as a percentage, rounded to two
decimal places and calculated according to the formula
mult. =-0.3/P x p + 3.08 + 0.3/P x 100,
where:
P ... represents the value of one thousandth of an average 10 410 expressing
the number of the insured public health insurance system included
in the calculation of the limit,
p ... represents one thousandth of the average number of insured health
insurance, propočteného of monthly data for redistribution
for the rating period, including the correction message, rounded towards
up to a whole number.
(3) the allocation of funds to limit the costs of the activities of the health
the insurance company shall be made in the following manner:
and the total allocation to the above) propočteného limit the cost of the activity
health insurance companies will be transferred from the Fund to the operating
the Fund,
(b)) of the operational fund shall be transferred to the social fund allocation of
estimated pursuant to § 4 paragraph 2. 2 (a). at the same time), from the operational fund
Converts the allocation of the value of the accounting depreciation of all fixed
tangible and intangible assets, including book value of decommissioned
fixed tangible and intangible assets for the financial year to
reproduction of the asset pool pursuant to § 6 paragraph 1. 2 (a). and)
(c) the balance of the total limit) under (a)), and after performing the allocations
referred to in subparagraph (b)) make up the allocation to the operational fund.
(4) the health insurance companies in liquidation or in bankruptcy, with the date of
the start of the liquidation or bankruptcy proceedings, the calculation
the limit of the costs of the activities of the health insurance company in accordance with paragraphs 1 to 3 and
According to § 3 (2). 10. until the demise of the health insurance fund shall not
allocation to the Social Fund, the reproduction of the assets and the reserve
the Fund. From the Fund to the operational fund allocation is transferred only
When piece measures necessary to ensure the functioning of health insurance based on managed
the decision of the liquidator or receiver, if it is
the health insurance company declared bankruptcy. The amount and purpose of the expenditure
the operational fund shall be monitored under the control of the management of health
insurance companies in liquidation. ^ 29)
(5) the annual limit on the costs of military health insurance United
Republic, determined in accordance with paragraph 2, does not include the allocation of expenditure
borne from the Fund allocation from the funds to the operational fund
According to § 1 (1). 4 (b). m). The annual reports of the Military
health insurance companies in the Czech Republic the expenditure is stated separately and
their authorized level of the Ministry of health will propose, in conjunction
with the Ministry of finance to approve the Government. ^ 30)
§ 8
Transitional provision
In cases relating to the financial year 2003 shall be treated
According to the existing legislation.
§ 9
Regulation (EEC)
Shall be repealed:
1. Decree No. 227/1998 Coll. laying down a more detailed definition of the
the circuit and the amount of revenue and expenditure of funds for public health insurance
health insurance companies, their conditions of production, use, admissibility of
reciprocal transfers of funds and management, limit
the cost of the activities of the health insurance companies covered by sources of the basic
the Fund, including how the calculation of this limit.
2. Decree No. 235/1999 Coll., amending Decree No. 227/1998 Coll.
laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the
public health insurance funds, health insurance, conditions
their creation, use, the admissibility of the reciprocal transfers of
and management of resources, limit the cost of the activities of
insurance companies covered from resources of the Fund, including the calculation of the basic procedure
This limit.
3. Decree No. 42/2000 Coll., amending Decree No. 227/1998 Coll.
laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the
public health insurance funds, health insurance, conditions
their creation, use, the admissibility of the reciprocal transfers of
and management of resources, limit the cost of the activities of
insurance companies covered from resources of the Fund, including the calculation of the basic procedure
This limit, as amended by Decree No. 235/1999 Coll.
§ 10
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2004.
Minister:
Mgr. Sobotka in r.
Selected provisions of the novel
Article II of Decree No. 519/2005 Coll.
Transitional provision
Calculation pursuant to § 7 para. 2 Decree No. 418/2003 Coll., in the version in force
from the date of entry into force of this order, shall apply for the first time for cases
within the accounting period of 2006.
Article II of Decree No. 356/2007 Coll.
Transitional provision
The provisions of article. I, points 2, 3, 6 and 8 of the health insurance companies already apply when
the compilation of the accounts for the financial period started in 2007.
Article. (II) Decree No. 302/2012 Coll.
Transitional provisions
1. the provisions of section 1 (1). 4 (b). h) and section 3 (2). 4 (b). and) Decree No.
418/2003 Coll., in the version in force from the date of entry into force of this order,
health insurance companies already apply to events falling within the
the accounting period of the year 2012.
2. for financial cases falling within the accounting period of the year 2012 shall apply
calculation of the limit of the costs of the activities of the health insurance fund pursuant to § 7 para.
2 Decree No. 418/2003 Coll., in the version in force until the date of entry into force of
of this order.
3. The calculation of the limit of the costs of the activities of the health insurance fund pursuant to § 7
paragraph. 2 Decree No. 418/2003 Coll., in the version in force from the date of acquisition
the effectiveness of this Ordinance, shall apply for the first time for the financial cases falling
in the accounting period of the year 2013.
Article. (II) Decree No. 280/2014 Coll.
Transitional provision
For a chart of cases falling within the accounting period of the year 2014 will be used
the provisions of § 7 para. 2 in the version in force before the date of entry into force of
of this order.
1) Act 592/1992 Coll., on premiums for general health insurance,
as amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No.
161/1993 Coll., Act No. 324/1993 Coll., Act No. 42/1994 Coll., Act No.
241/1994 Coll., Act No. 59/1995 Coll., Act No. 149/1996 Coll., Act No.
48/1997 Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No.
118/2000 Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No.
138/2001 Coll., Act No. 49/2002 Coll., Act No. 176/2002 Coll. and Act No.
309/2002 Sb.
2) section 14 of Act No. 592/1992 Coll., as amended by Act No. 161/1993 Coll., Act
No. 324/1993 Coll., Act No. 59/1995 Coll., Act No. 117/2006 Coll. and act
No 261/2007 Sb.
2A) § 3a of Act No. 592/1992 Coll., as amended by Act No. 261/2007 Coll.
3) § 21 para. 5 of law No. 592/1992 Coll., as amended by Act No. 324/1993
Coll., Act No. 59/1995 Coll. and Act No. 149/1996 Coll.
4) section 55 of Act No. 48/1997 Coll., on public health insurance, and about
amendments to some related laws, as amended by Act No.
258/2000 Sb.
4A), for example, Council Regulation EEC 1408/71 of application system of social
security to employed persons, to self-employed and members
their families moving within the community, Regulation (EEC)
574/72 laying down the procedure for implementing Regulation (EEC) 1408/71 of
the application of systems of social security schemes to employed persons, to self
self-employed and members of their families moving within the
The community.
5 for example, section 20 (2)). 7 of law 586/1992 Coll., on income tax, in the
as amended.
6) section 6 of Act No. 280/1992 Coll., on departmental, industry, corporate, and
other health insurance companies, as amended by Act No. 60/1995 Coll.
Act No. 149/1996 Coll.
7) Act 551/1991 Coll., on the Czech General health insurance company
Republic, as amended by Act No. 592/1992 Coll., Act No. 10/1992 Coll.
Act No. 60/1995 Coll., Act No. 149/1996 Coll., Act No. 48/1997 Coll.
Act No. 305/1997 Coll., Act No. 93/1998 Coll., Act No. 127/1998 Coll.
Act No. 69/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll.
Act No. 49/2002 Coll.
8) section 18 of Act No. 592/1992 Coll., as amended by Act No. 161/1993 Coll., Act
No. 59/1995 Coll., Act No. 48/1997 Coll., Act No. 127/1998 Coll. and act
No 176/2002 Sb.
9) § 44 and 45 of the law No. 48/1997 Coll.
section 26 of Act No. 592/1992 Coll., as amended by Act No. 138/2001 Coll.
10) § 6 para. 7 of law 551/1991 Coll., as amended by Act No. 69/2000 Coll.
§ 7 para. 1 (b). and) Act No. 551/1991 Coll., as amended by Act No. 60/1995
Coll. and Act No. 48/1997 Coll.
11) § 19 para. 1 of the law No. 280/1992 Coll., as amended by Act No. 127/1998
SB.
12) § 17 of the Act No. 48/1997 Coll., as amended by Act No. 2/1998 Coll., the award
The Constitutional Court declared under no. 167/2000 Coll. and Act No. 459/2000
SB.
section 40 of Act No. 48/1997 Coll., as amended by Act No. 459/2000 Coll.
12A) § 16 b of law No. 48/1997 Coll., as amended by Act No. 261/2007 Coll.
13) § 2 and 55a of the Act No. 48/1997 Coll.
14) for example, Act 148/1998 Coll., on the protection of classified information
and amending certain laws, as amended.
15) section 26 c of Act No. 592/1992 Coll., as amended by Act No. 127/1998 Coll.
Act No. 138/2001 Coll.
16) § 53a Act No. 48/1997 Coll., as amended by Act No. 176/2002 Coll.
17) Section 4a of the Act No. 280/1992 Coll., as amended by Act No. 60/1995 Coll.
Act No. 149/1996 Coll.
18) section 7 of the Act No. 551/1991 Coll., as amended by Act No. 60/1995 Coll., Act
No. 149/1996 Coll., Act No. 48/1997 Coll., Act No. 127/1998 Coll., Act
No. 69/2000 Coll. and Act No. 438/2004 Coll., section 18 of Act No. 280/1992 Coll., in
amended by Act No. 60/1995 Coll., Act No. 149/1996 Coll. and Act No.
438/2004 Sb.
19) Decree No. 503/2002 Coll., which implements certain provisions of
Act No. 563/1991 Coll., on accounting, as amended, for
health insurance companies.
20) § 6a of paragraph 1. 3 of Act No. 280/1992 Coll., as amended by Act No. 149/1996
Coll. and Act No. 127/1998 Coll.
22) section 17 of Act No. 48/1997 Coll., as amended by Act No. 2/1998 Coll., the award
The Constitutional Court declared under no. 167/2000 Coll. and Act No. 459/2000
SB.
23 for example, § 18 paragraph 1). 2 Act No. 592/1992 Coll., as amended by Act No.
161/1993 Coll. and Act No. 59/1995 Coll., section 20 (2). 3 of Act No. 592/1992
Coll., as amended by Act No. 59/1995 Coll., Section 23a of Act No. 280/1992 Coll., in
amended by Act No. 60/1995 Coll. and Act No. 149/1996 Coll., and Act No. 24b
551/1991 Coll., as amended by Act No. 60/1995 Coll., Act No. 149/1996 Coll.
Act No. 49/2002 Coll.
24) for example, section 17 of Act No. 48/1997 Coll., as amended by Act No. 2/1998
Coll., Constitutional Court declared under no. 167/2000 Coll. and Act No.
459/2000 Sb.
for example, 25) § 54 of Act No. 48/1997 Coll., as amended by Act No. 176/2002
SB.
26) Decree No. 41/2000 Coll. laying down the detailed arrangements for making
and the use of financial funds Military health insurance United
States to cover health care paid in excess of the public
health insurance from the State budget, chapter
The Ministry of defence.
27) Act 363/1999 Coll., on insurance and amending certain
related acts (the Insurance Act), as amended by Act No.
159/2000 Coll., Act No. 316/2001 Coll., Act No. 12/2002 Coll. and Act No.
126/2002 Sb.
28 for example, Act No.) 130/2002 Coll., on research and development support from the
public funds and amending certain related laws.
29) § 7 para. 1 of the law No. 280/1992 Coll., as amended by Act No. 60/1995 Coll.
and Act No. 149/1996 Coll.
30) § 15 para. 2 Act No. 280/1992 Coll., as amended by Act No. 60/1995
Coll., Act No. 149/1996 Coll. and Act No. 49/2002 Coll.
