Minimum assessment base for health insurance (abbreviated to MVZ for health insurance) is the minimum amount on which the employee pays health insurance premiums.
As long as the employee is charged enough money and reaches the minimum health insurance assessment, everything is fine. If the employee's earnings do not reach the minimum health insurance assessment, a "top-up to the minimum health insurance assessment" is made.
You may be wondering what happens when an employee has multiple employment relationships with different employers or pays insurance premiums from the minimum assessment base as a self-employed person.
If an employee does not reach the minimum assessment base for health insurance with an employer and has another employment relationship with another employer or is self-employed, it is necessary to prove to the employer with whom the employee did not reach the minimum assessment base for health insurance that he or she pays at least the minimum assessment base with another employer or as a self-employed person. Should he fail to prove this fact, the employer is obliged to make a credit to the minimum assessment base.
What influences the amount of the minimum health insurance assessment?
The amount of the minimum assessment base for health insurance is equal to the minimum wage. For 2025, the minimum wage is CZK 20,800, which means that the amount of the minimum assessment base for health insurance for 2025 is CZK 20,800.
Health insurance premiums are paid per calendar day. Therefore, if the employment does not last for a full calendar month, the minimum assessment base is reduced by the number of days that the employee is employed by the employer in that calendar month.
Who is affected by the minimum assessment base for health insurance?
The minimum assessment base for health insurance applies to all employees who do not belong to the group of persons who are not obliged to pay premiums on the minimum assessment base for health insurance, but on their actual income.
If an employee who is obliged to pay premiums on the minimum assessment base does not reach this amount, the employer is obliged to make a calculation to the minimum assessment base, deduct the employee's premium and pay it to the health insurance company.
Who does not have to pay premiums on the minimum assessment base for health insurance?
Persons who are not obliged to pay premiums on the minimum assessment base for health insurance, but on their actual income are:
- Persons for whom the state is also the payer of insurance premiums
- Persons with disabilities who hold a ZTP or ZTP/P card
- Persons who have reached retirement age but do not qualify for an old-age pension
- Carers of a child under 7 years of age or 2 children under 15 years of age
- Persons who are also self-employed and pay premiums on the minimum assessment base for health insurance as self-employed persons
- Persons who have a foster carer's allowance
- Persons for whom the state is also the payer of insurance premiums
The full list of persons for whom the state is also the payer of insurance premiums is defined in Section 7 of Act No. 48/1997 Coll. on Public Health Insurance. These persons include, for example:
- Pension beneficiaries
- Recipient of parental allowance
- Women on maternity leave, persons on parental leave and persons receiving maternity benefits
- Jobseekers who are registered with the Job Centre, including those who have taken up short-term employment
- and others....
When is the calculation made to the minimum assessment base for health insurance?
The addition to the minimum assessment base for health insurance is made for persons who are obliged to pay health insurance premiums on at least the minimum assessment base but whose assessment base is lower than the minimum wage in a calendar month.
A credit to the minimum health insurance assessment may also be made if the employee has a temporary disability until the 29th calendar day of the month and has no days of work before the end of the month. If the calendar month had 31 days, he would be required to pay premiums for two days. He would have no earned income on which to pay the premiums for those days, so he would be credited with the minimum health insurance assessment for the two calendar days.
On what amount is the surcharge made and in what amount?
The amount from which the minimum assessment base for health insurance is calculated is the difference between the employee's minimum assessment base and the income actually charged. The amount determined is used to calculate the employee's contribution of 13,5 %. The employer must deduct this premium and pay it to the health insurer.
AVENSIO SW programme
If the employee does not reach the minimum assessment base for health insurance in a calendar month, the program will automatically calculate the employee's wages using payroll code 2543 - DOPOC.ZAKL.ZP-P with system code 872. On the amount calculated by the program, the employee pays the health insurance premium of 13.5 % through the employer.
