What are the employer's obligations when employing a student? In the following article, we will tell you when and under what conditions a student becomes liable for public health insurance.
V previous article it was stated that if a child (student) is preparing for a future profession, then he is considered to be dependent child from the point of view of the law No. 117/1995 Coll., on state social support. From the point of view of health insurance is the payer of public health insurance premiums for that person State. He falls into the so-called "state category" and, depending on his employment relationship with his employer, pays health insurance premiums only on what he actually earns. Not then... the calculation is carried out to the minimum assessment base for health insurance.
To log in of these persons to payment of insurance premiums and premium payments on public health insurance is important for health insurance purposes a job was created.
U employment relationship employment arises alwayswhatever income is accounted for. U DPP employment arises when income or total income from the FTE with one employer exceeds
the amount of 10 000 CZK (income must be at least CZK 10 001). For an employment contract is the qualifying income for health insurance amount 3 500 CZK (from a FTE or multiple FTEs with one employer).
At HOZ (employer's collective notice) these persons log in with the code "P" and "G". The date on which the employee signs up for health insurance is start date employment or agreement. The registration of the employment relationship takes place for the first time in the month in which the income giving rise to participation in the health insurance (FTE, FTE) was calculated. In the case of an employment relationship, it is registered for date of closure employment contracts.
In the event of a change of health insurance company, you must notify your employer in good time. You can only change your ZP on 1 January or 1 July
Are you wondering what are conditions and methods employing students? Read our article from 18.7.2022where we have clearly described everything.
AVENSIO SW programme
In the programme AVENSIO SW set up your health insurance on the tab Employee (Employee card - Personal data - Employee - Health insurance area). The settings are as follows:
- Insurance company - set the insurance company with which the employee is insured. Via the button with three dots it is possible to set change health insurance companies in advance. You will automatically set the period from which the change will be made and select the health insurance company with which the employee will be insured from the following period. You can also check the change of the health insurance company in advance on the Planned changes (Employee card - Planned changes). It is possible to delete a previously entered change of health insurance company.
- Status - Count ZP
- Insurance number - is filled in for foreigners onlywho have been assigned an insurance number by a health insurance company
- Minimum assessment base - Watch, insured worker
- ZP relief - Student § 7(1)(a)
- From: - To: - the interval for which you have proof that the employee is studying
This setting will ensure that employee (student)who will be covered by health insurance, will actually pay the premiums on what he earns and the program will not calculate the minimum assessment base.
For an employment relationship you will generate an application form for the ZP at the date of commencement employment relationship.
Agreements the application is generated for the first time when the employee reaches the income threshold for participation in health insurance. However, the application is generated with the agreement start date - the date From on the tab Employment relationship (Employee card - Employment relationships - Employment relationship). However, when the employee does not reach the income eligible for the ZP in the following period, the employee will be deregistered from the ZP.
Please note: In the case of a work activity agreement and a work performance agreement, the registration/de-registration form for the CP is only generated after the month has closed for the following calendar period.
Generating changes to the ZP via the program menu Main menu - Press reports - Health insurance companies - Employer's mass notification, on the tab Generation. You set the period for which the generation should take place and press the button Generate.
To generate a login/logout for a specific employee you set the period, enter the employee's Personal Number, press the key ENTER and press the button Generate individuals.
Send to via the tab Retrieved from in the window Employer's mass notification. You can submit either in the form of e-submission (via the Send Notification button) or by exporting to *.xml file (Export Notification button) and send it to the health insurance company.
For more tips, not just for employing students, check out our blog.
