The minimum taxable amount for health insurance (MVZ) is the minimum amount on which an employee must pay health insurance premiums.
What is the amount of the minimum health insurance assessment?
Amount of the minimum assessment base is equal to the minimum wage for a given calendar year. Amount the minimum wage for 2024 is CZK 18,900, therefore the minimum assessment base for health insurance is equal to CZK 18,900.
Health insurance premiums are paid for the calendar days during which the employment lasts. If the employment does not last for the whole calendar month, the minimum assessment base for health insurance is reduced by the number of days that the employee's employment with the employer lasts in that calendar month.
On what amount is the surcharge made and what is its amount?
The top-up to the MVZ on the ZP is done on the difference between the employee's minimum assessment base and income, which is charged to him. The amount so determined shall be used to calculate the premium in the amount of 13,5 %which is withheld from the employee and paid by the employer to the health insurance company.
Who is affected by the minimum assessment base for health insurance?
MVZ on ZP applies to all employees who do not belong to the group of persons who are not obliged to pay insurance premiums from the minimum assessment base, but on the income actually charged. If an employee is required to pay premiums on the minimum assessment base and does not reach this amount, then the employer must calculate the minimum assessment base, deduct the employee's premium and pay it to the health insurance company.
Which persons do not have to pay health insurance premiums on at least the minimum assessment base?
Persons who pays health insurance premiums on the income actually earned and may not be subject to the minimum assessment are:
- The persons for whom the the state is also the premium payer
- Persons with disabilities, who hold a ZTP or ZTP/P card
- Persons who have achieved retirement age, but do not qualify for an old-age pension
- Persons caring for a child under 7 age or 2 children under 15 years of age
- Persons who are also self-employed and pays premiums on the minimum assessment base for health insurance as a self-employed person
- Persons who have the foster carer's remuneration
Persons for whom the state is also the payer of insurance premiums
Full list of persons for whom the state is also a premium payer, is defined in § 7 of Act No. 48/1997 Coll., on public health insurance and these persons include:
- Pensioners from pension insurance
- Recipient parental allowance
- Women on maternity leave
- Persons on parental leave
- Persons receiving maternity allowance
- Job seekers, who are registered with the Job Centre, including those who have taken up short-term employment
and others.....
When is the employee credited with the MVZ on the ZP?
The addition to the minimum assessment base for health insurance is made for an employee who is required to pay premiums on at least the minimum assessment base but in a calendar month his/her health insurance assessment is lower than the minimum wage.
Confirmation from the employer that the employee has paid health insurance on at least the minimum assessment base
If the employee pays health insurance premiums on at least the minimum assessment base with another employer or as a self-employed person, it is necessary that this fact is documented by the employer's health insurance certificate for the employee at least from the minimum assessment base. In such a case, the employer is not obliged to monitor the minimum assessment base for the employee's health insurance and to make any additions to the employee's MVZ for the social insurance.
An employee who has another employment relationship with another employer, for which he or she pays health insurance premiums on an assessment base that is below the minimum wage, but the sum of the assessment bases of both employers exceeds the minimum wage, so the MVZ on the ZP. Such an employee must confirm documented every month, that employers have proof that health insurance premiums are paid for that employee at least on the minimum assessment base and are not obliged to make a supplementary calculation.
AVENSIO SW programme
In the programme AVENSIO SW you set health insurance reliefmore on Employee card - bookmark Personal data - Employee - Health insurance - field ZP relief.
If the employer is not obliged to keep track of the minimum assessment base employee on the ZP, then make the setting in the field Min. assessment base (Employee card - Bookmark Personal data - Employee - Health insurance).
Composition No. 611611 - Confirmation of ZP deduction from MVZ is in the program menu Main menu - Print reports - Confirmations and reports.
