The calculation of health insurance in the event of an employee's unexcused absence from work, or the determination of the assessment base, is regulated by Section 3(5) of Act No. 592/1992 Coll., on health insurance premiums.
The duration of the unexcused absence is important for the payment of insurance premiums and the determination of the employee's assessment base:
Unexcused absence for a full calendar month
The basis of assessment for the payment of social security contributions is the minimum wage employees in an employment relationship remunerated with a monthly salary, which is valid on the first day of the calendar month in which the insurance premium is paid (until 31.12.2014 = 8500 CZK, from 1.1.2015 = 9200 CZK).
Unexcused absence for part of a calendar month
In the case of an unexcused absence that lasts less than a full calendar month, a pro rata portion of the minimum wage is always added to the health insurance for each calendar day during which the absence lasts.
Unexcused absences do not have the same concessions for some people as unpaid leave (see blog article Unpaid leave and health insurance from 4.11.2014).
The method of payment of insurance premiums for days of unexcused absence is based on Section 9(3) of Act No. 48/1997 Coll., on public health insurance. The employee is obliged to pay the employer the full amount corresponding to the insurance premiums paid by the employer on behalf of the employee for the period of his/her unexcused absence from work.
AVENSIO Software
In AVENSIO Software, unexcused absences are entered on the employee's card - tab Replacements usually with the code 677, or another code created by the user - it is important that the system code 419 is set. Main menu - Dialers - Payroll table.
