of 19 December 2003. May 1993
about the changes in the general health insurance scheme and on changes and additions to the
some other laws
Change: 48/1997 Coll.
Change: 375/2007 Sb.
Parliament has passed the following Act of the United States:
The Czech National Council Act No. 592/1992 Coll., on premiums for General
health insurance, as amended by Act of the Czech National Council No. 10/1993.
and the Czech National Council Act No. 15/1993 Coll., shall be amended and supplemented as follows:
1. section 3 (2). 1 reads as follows:
"(1) the assessment base for persons in employment or similar
(hereinafter referred to as "employee") is the sum of revenue accounted to him
by the employer, or the employer in connection with the performance of
employment which constitutes participation in sickness insurance (security),
with the exception of nezapočitatelných income:
and severance pay) ^ 2a) provided upon termination of employment, and
severance, ^ 2b)
(b) the performance or loyalty) stabilizing character, ^ 2 c)
c) reimbursement of expenses provided to employees in connection with the performance of
d) compensation, ^ 4)
e) remuneration paid pursuant to the law on inventions, industrial designs and
improvement suggestions, 4a ^ ^)
(f)) in kind benefits, with the exception of wages, and other similar services,
where appropriate, the financial compensation for unclaimed benefits in kind,
g) replacement mzdy2g) in the performance of service in the armed forces and the civilian
2. comments # 2), and no. 6) footnote are deleted.
3. comments # 2a) to no. 2 c) a footnote shall be added:
' 2a) Act No. 195/1991 Coll., on the severance pay provided in the end of the
of the employment relationship. section 5 of the Decree of the Federal Ministry of labour and
Social Affairs, no. 19/1991 Coll., on the application and the material
security of workers in the mining industry in the long term unfit for the current
2B) for example. section 14 of Act No. 186/1992 Coll., on the prison service
members of the police of the Czech Republic.
2 c) Eg. Law No. 62/1983, Coll., about the loyalty of the addition of miners, Decree
the Ministry of labour and Social Affairs of the CSR and the Ministry of agriculture and
nutrition No. 62/1970 Coll. on the provision of recruitment allowances and other
the benefits of doosídlencům in the defined territory Borderlands, as amended by Decree No.
69/1986 Coll. ".
4. Note 4) footnote reads:
"4) § 187 through 206 of the labor code.".
5. Note 4a) a footnote is added:
' 4a) Act No. 527/1990 Coll., on inventions, industrial designs and
improvement proposals. ".
6. section 3 (2). 2 is added:
"(2) the minimum assessment base for the employee's minimum wage
workers in an employment relationship, to be paid monthly wages (hereinafter referred to as
"minimum wage") ^ 7) with the exception of employees with severe physical,
sensory or mental disabilities, which provide exceptional
benefits (II). or (III). grade according to the social security provisions, 8)
where is the assessment base always actually achieved income. If
an employee of a person he is liable for the State, 9) is determined on the
the basis of the amount in excess of 77% of the minimum wage; the provisions of paragraph 6
remains unaffected. Unless specified otherwise, the assessment is
the basis for the period when it was granted to employees time off work without
compensation income, 10) or had Unexcused absences from work, his
the average earnings for industrial purposes. An employee, for which it is
the payer of the insurance State, 9) at a time when he was granted a work
leave without compensation income, premiums do not apply. The insurance does not pay for further
the period when employees have been granted time off work without compensation
income if it did not take longer than three calendar days in the calendar
the month for which the insurance applies. For each employee, which
the employer provides time off work without replacement income and that
performs a public function or work for another employer, passes
the obligation to pay insurance (section 5) to a body that is open to the public
Office or employment to be exercised. During the period when the employees
provided time off for important personal barriers to práci11)
the exception of maternity leave, maternity leave and other absence
men at work for as long as he provides financial assistance under the
law on health insurance, the insurance does not apply. If
basis of assessment of the employee (paragraph 1) is less than the minimum
basis of assessment, the employee is obliged to pay the health insurance company
through your employer or through one
from their employers, which they choose, premiums of EUR 13.5% of the
the difference of the foundations; If the assessment base is the lower of the reasons
obstacles on the part of the Organization, ^ 11a) is obliged to pay the difference
7. Note 11a) a footnote is added:
"11a) section 129 and 130 of the labour code".
8. Note # 7 footnote reads:
"7) § 2 (2). 1 (b). (b)) Government regulation of CZECHOSLOVAKIA to the No. 53/1992 Coll., on the
the minimum wage ".
9. in section 3, paragraph 3. 3 is deleted the word "minimum" and "45%"
replaced by "35%" and "540 000 Czech Crowns" ' 486 000 Eur ".
10. In section 3, paragraph 3. 3, the last sentence shall read:
"In the case of overlapping of activities pursuant to section 13 and if self-employed
the activity of the main source of income is real income assessment base
calculated in accordance with the first sentence; the maximum assessment basis does not change. ".
11. comments # 12) to no. 14 footnotes shall be added:
"12) § 7 para. 3 of the Act No. 586/1992 Coll., on income taxes.
13) section 12 of Act No. 586/1992 Coll.
14) § 13 para. 1 and 3 of the Act No. 586/1992 Coll. ".
12. section 3 (2). 4 is added:
"(4) the assessment base for the person who has income from capital
property, rental income or other income under the Tax Act
of revenue (hereinafter referred to as "a person with your own income") ^ 15) and that does not have income from
work or the like or out of business or other independent
gainful employment is 35% of the revenue, with the exception of revenue, of which
the tax is levied a special rate ^ 16) or are from income tax
exempt, ^ 17) minus the expenses incurred for their attainment,
ensure and maintain. The minimum assessment base means
12 times the minimum wage; the maximum assessment base is 486 000
CZK. If the person for whom the State pays the premiums, 9) income referred
in the first sentence, the assessment base amounts exceeding 35% after
the deduction of costs incurred to provide and maintain the attainment, income,
77% 12 times the minimum wage; the provisions of paragraph 6 shall remain
13. comments # 15) to No 17) a footnote shall be added:
"15) § 8, 9 and 10 of the Act No. 586/1992 Coll., as amended by Act No.
16) section 36 of Act No. 586/1992 Coll., as amended by Act No. 156/1993 Coll.
17) section 4 of Act No. 586/1992 Coll., as amended by Act No. 156/1993 Coll.
14. in paragraph 3, the following paragraph 7 is added:
"(7) if the persons referred to in paragraphs 2, 3 and 4 of the income in a shorter
than the applicable period referred to in paragraph 4, the monthly assessment
the basis of the proportion corresponding to the number of calendar days and annual
basis for the calculation of the proportion corresponding to the number of calendar
months, to which they relate. For persons without taxable income
the calculation basis is reduced to a proportion of the number of
calendar days in the period. For the person who is the payer
State insurance, deduction of the premiums paid by the State progresses
15. in section 4, paragraph 4. 1, after the word "month," the words "for which
the insurance applies ".
16. in section 4, paragraph 4. 2 the words "preceding calendar year" are replaced by
the words "of the calendar year for which the insurance is valid".
17. in section 4, paragraph 4. 3, in the first sentence the words "the three immediately
preceding calendar years "shall be replaced by the words" last three
calendar year including the calendar year in which the insurance is valid "
and in the second sentence, the words "for the previous calendar year" are replaced by
the words "for the calendar year for which the insurance is valid".
18. in § 5 para. 2, the fourth and fifth sentences are deleted.
19. in paragraph 7, the following paragraph 1, which reads as follows:
"(1) the self-employed insurance is in the form of advances on
the premium and of the balance of premiums, if further provides otherwise. Where in the
other provisions speak of insurance shall mean also the backup on
Premium and premium supplement. ".
20. in article 7 the present text shall become paragraph 2 and at the end of the
connect the following sentences:
"The advance on the insurance premiums are not valid for the calendar month in which the whole
calendar month was a self-employed person recognized by the
Unable to work, or it has been ordered by the quarantine regulations of the
measures against communicable diseases. Clearing the advance already paid on
premiums shall in the cases referred to in the previous sentence does when you
following payment of the advance. ".
21. in paragraph 8, the former paragraph 3 becomes paragraph 4, at the same time
the word "day" is replaced by "within eight days after".
22. in paragraph 8, the following paragraph 3 is added:
"(3) on application to self-employed persons shall be reduced to a period of
no more than three months, the relevant health insurance quite amount of the advance
on the insurance if the income of self-employed persons from
self-employment after deduction of the costs incurred in its
achieving and sustaining, safeguarding the ^ 12) accounted, on average, on the one
calendar month for the period of at least three calendar months after the other
consecutive in the calendar year in which the advance is paid on insurance premiums is
at least one-third less than the revenue accounted, on average,
on a calendar month in the previous year. If in the course of three
calendar months following the reduction of the backup person
employed person finds that the amount of the advances is not actually
obtained by revenue is required to increase the backup's. ".
23. section 8 shall be added a new paragraph 5 is added:
"(5) if the sum of the advances on the premiums paid for the applicable period, the higher
than benefits provided pursuant to § 2 (2). 1, this is an overpayment,
insurance (§ 14). ".
24. section 9, including the title reads as follows:
Chip premiums for persons with own revenue
(1) persons with private insurance pay in the form of advances on premiums and
the balance of premiums, if further provides otherwise. Where in other
the provisions of the insurance talks about, this means also the advance on premiums and
the balance of the premium.
(2) a person with their own income paid on behalf of the health
insurance premiums calculated on the monthly advance of the minimum
the assessment base pursuant to § 3 (2). 4 if it does not provide for backups
higher, to 20. the date of the preceding calendar month. In the month, in
where that person was required to pay premiums, 24) the deposit is to
premiums due within eight days from the date when the obligation arose. To
eight days since the inception of this obligation is to advance on premiums payable on
the following calendar month if the last due date of the backup
the calendar month in which was established the obligation to pay insurance premiums,
at 21. day or on the following days this month.
(3) in the next year, the monthly advances shall be calculated from the calculation
the base for the previous calendar year.
(4) on application by the person with its own income will reduce the maximum period of
three months of the relevant health insurance quite amount of the advance on
insurance in the case that the income of the person with their own income after deduction of
the costs incurred to achieve them, ensuring and maintaining ^ 15)
attributable to an average of one calendar month in the period of at least three
consecutive calendar months in the calendar year in which the
advances on the premiums paid, is at least one-third less than such a
income attributable to an average of one calendar month in the preceding
calendar year. If, in the course of the three calendar months
following the reduction of the backup person with own revenue determines that
the amount of the advance is not actually obtained by revenue is required to have
backup of the increase.
(5) the additional payment of the difference between backups and the actual amount of insurance premiums
calculated in accordance with § 3 (1). 4 shall be payable within eight days after the filing of the tax
return for the previous calendar year.
(6) if the total of the advances on the premiums paid for the applicable period, the higher
than benefits provided pursuant to § 2 (2). 1, this is an overpayment,
insurance (§ 14). ".
25. In paragraph 13, the following sentence at the end of connecting:
"If a person referred to in the first sentence of the payer of the insurance and the State,
modifies the assessment basis pursuant to § 3 (2). 2 the second sentence or under section
3 (2). 3 sentences of the fourth only once. ".
26. in article 14, paragraph 2 deleted the last sentence and connects new
the following paragraph 3 is added:
"(3) half of the excess on the insurance is returned in the following
calendar month cleared funds under section poukázanými
21, art. 1. ".
27. section 18 reads as follows:
(1) the premium or premiums paid in advance on the set
period of time or if it has been paid in a lower amount than that should be
paid, the payer is required to insurance from the date following the date of
the due date to the date of payment, including paying the finance charge for each day in the amount of 0.3
% of the amount due.
(2) unless the overpayment on premiums returned the appropriate health
the insurance company within a specified period (article 14 paragraph 2), the competent health
the insurance company from the day following the due date to the date of payment, including
required to pay for each day of the penalty at the rate of 0.3% of the outstanding amount. ".
28. section 22 para. 5 including the footnotes # 25a) and no 25b):
"(5) the Territorial financial authorities ^ 25a) are required to communicate to the competent
health insurance company data on the conditions applicable to the taxpayer
determining the correct amount of the premium or amount of the advances, and within 30 days after
receipt of the application the relevant health insurance companies for disclosure of such data,
If the taxpayer is substantiated by a declaration of waiver
obligations of confidentiality. ^ 25b)
25A) Law No. 527/1990 Coll. on territorial tax authorities.
25B) § 24 para. 4 of Act No. 337/1992 Coll. ".
29. § 24 para. 2 is added:
"(2) a self-employed person, and the person with their own income are
required to submit to the competent health insurance company no later than eight days
After the filing of the tax return for the calendar year overview of the total advances to the
the premium paid for the applicable period, income from a separate
employment and expenditure or on income from capital, of the
the rental or other income and expenditure incurred on their
achieving and maintaining, securing, assessment provided for under section 3 of the base
paragraph. 3 or 4, the premium calculated from the calculation basis and
proof of the date of filing of the tax return. If a tax return has not been filed
within the time limit laid down in a special regulation, ^ 26a) are self
employed person and a person with their own income are required to submit data
referred to in the preceding sentence, no later than eight days after the expiry of this
the term. ".
30. Note 26a) a footnote is added:
"26a) § 40 paragraph 2. 3 and 4 of Act No. 337/1992 Coll., on administration of taxes and
fees, as amended by Act No. 35/1993 Coll. ".
31. under section 26 the following new section 26a, which including the title reads as follows:
Payment of the insurance premium paid
If according to a special regulation ^ 27a) be effected paid
wages, wage settlements, a supplement to the salary or other similar services,
be effected with employer premiums, which of the following transactions shall be obliged to
pay (section 5); This applies mutatis mutandis to the reimbursement of the costs of
publicly beneficial work ^ 27b) and for the payment of remuneration and wages, conducted by the
the employer from funds of trade unions, ^ 27 c) if
in the collective agreement provide otherwise. ".
32. Notes no 27a) to # 27 c) a footnote shall be added:
"27a) for example. § 125 paragraph. 7 of the labour code, § 8 para. 2 of Act No. 1/1992
Coll. on wages, remuneration for work stand-by and average earnings, § 24a
paragraph. 1 regulation of the Government of the CZECHOSLOVAK SOCIALIST REPUBLIC No. 223/1988 Coll. implementing the code
work, as amended by regulation of the Government of CZECHOSLOVAKIA to the No 13/1991 Coll., section 7 (2). 4
Decree of the Federal Ministry of labour and Social Affairs No. 19/1991
Coll. on the application and the material security of workers in the mining industry
long term unfit for the work.
27B) § 5 para. 1 (b). d) Decree Ministry of labour and Social Affairs
The CZECH REPUBLIC No. 22/1991 Coll., laying down the details of setting up socially
relevant jobs and the creation of publicly beneficial work.
27 c) § 2 (2). 3 and § 8 of the Decree of the Central Council of trade unions and the Federal
the Ministry of finance regulation No 172/1973 Coll., on the release of
of employment for the performance of functions in the revolutionary trade union movement ".
33. In article 28a paragraph. 1, the words "of" shall be replaced by "calculated from" and
in paragraph 2, the figure "45%" is replaced by the figure "35%".
The President of the Chamber of deputies of the Parliament is to ratify, in the collection of
the laws of the United States announced the full text of the law of the Czech National Council
No. 550/1991 Coll., on the universal health insurance, and the law of the Czech
the National Council No. 586/1992 Coll., on premiums for general health
insurance, as is apparent from later laws.
This Act shall take effect on 1 January 2000. July 1993.
Uhde in r.
Havel, v. r.