Health insurance overview: the deadline and the minimum base

Your insurer needs its own annual overview, on its own form, with a deadline of its own. The minimum assessment base is what surprises people after a slow year.

Deadline: One month after your tax return

Overview for the previous year, filed with your own insurer. Arrears follow within 8 days.

Open the flat-tax calculator

Who files

Everyone with a trade licence has an insurer and an overview, and the numbers come from the same tax base as the ČSSZ one.

Everyone self-employed for any part of the year files with the insurer they were registered with.
Main activity: the minimum assessment base applies for every month.
Secondary activity: no minimum base and no monthly advances, only the annual settlement.
A year fully covered by paušální daň needs no overview.

When it is due

Like the ČSSZ overview, the deadline follows your income tax return by a month. The insurer is a separate recipient, so filing one overview does nothing for the other.

One month after the income tax return deadline that applies to you.
If no return is required of you, the overview is due by 8 April.
If you changed insurer during the year, each insurer gets an overview for its own months.

The minimum base

On a main activity the premium is calculated from at least the minimum assessment base, whatever the business earned. A loss or a quiet year does not reduce it.

The base is 50 % of the §7 tax base, and the minimum applies for every month of a main activity.
A secondary activity next to employment has no minimum base, so you pay from the real base only.
Advances on a main activity never drop below the minimum advance, even after a loss-making year.

Paying and the new advance

The overview settles the year and sets the advance that follows. Both happen quickly once it is filed.

Arrears are payable within 8 days of filing the overview.
The recalculated advance starts once the overview is in and is due by the 8th of the following month.
Insurers take the overview on their own form through the client portal or a data box, not as a tax XML.

Common questions

I changed insurer during the year. Who gets the overview?

Each insurer gets an overview covering the months you were insured with it. The minimum base is counted per month, so the two overviews together cover the year exactly once.

Does paušální daň remove the overview?

No overview for a year the flat-tax regime covered in full, because health insurance is inside the monthly payment. Tell your insurer when you enter and leave the regime, since it stops expecting the usual advances.

I have a job and a side business. Do I pay the minimum?

No. Employment already covers the minimum through your salary, so the business counts as a secondary activity with no minimum base. You pay from the real base only, once a year through the overview rather than in monthly advances.

Know the premium before the form

The flat-tax calculator works out the health insurance premium from the same income as the tax, including the minimum base on a main activity.