Full text of Act No. 217 / 1996 Coll.
Act of the Czech National Council on Insurance against General Health Insurance (full text as seen from later amendments and additions)
Valid
Declared full text
Text versions:
08.08.1996
Zobrazeno prvních 200 z celkem 332 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
217
_
Announces
full text of the Act of the Czech National Council No. 592 / 1992 Coll., on Insurance for General Health Insurance, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., Act of the Czech National Council No. 15 / 1993 Coll., Act No. 161 / 1993 Coll., Act No. 324 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 241 / 1994 Coll., Act No. 59 / 1995 Coll. and Act No. 149 / 1996 Coll.
THE LAW
Czech National Council on Insurance for General Health Insurance
The Czech National Council decided on this law:
Purpose of the law
This law regulates the amount of premiums for general health insurance (1) (hereinafter referred to as "insurance premiums'), periodic penalty payments, the manner in which they are to be paid, checked, registered premiums and the establishment of a special general health insurance account.
INSURANCE
Amount of premiums
(1) The premium amount is 13,5% of the assessment base for the relevant period.
(2) The amount of the premium is due to the payer himself. The insurance is rounded to the top of the crown.
Measurement basis
(1) The basis of assessment for an employee in an employment relationship (hereinafter referred to as "employee") is the sum of the income charged by his employer in respect of the performance of the employment which constitutes a participation in sickness insurance, with the exception of non-deductible income, which is:
(a) reimbursement of expenditure, or parts thereof, which are not subject to income tax on natural persons;
(b) compensation; (3)
(c) remuneration paid under the Act on inventions, designs and improvements; 4)
(d) the value (financial valuation) of non-cash transactions not subject to the income tax of natural persons. 5)
(2) In addition, the following shall be included in the staff member's assessment base:
(a) compensation for wages, with the exception of compensation for wages in the performance of the armed forces and civil services6) and compensation granted for the period prior to the establishment of the staff member's sickness insurance;
(b) on-call remuneration; 7)
(c) performance of a loyalty or stability nature; such transactions shall be deemed to have been granted on account of the duration of employment for a certain period of time or on a specific date, except:
1. loyalty allowance to miners; 8)
2. recruitment allowances to residents; 9)
3. the amount paid by the employer for the employees for the health care provided not covered by the general health insurance;
4. one-off non-refundable social assistance provided by employees in extremely serious cases;
5. the amounts provided by the employer as a social contribution to avoid a significant decline in the standard of living at a time of incapacity for work of more than six weeks;
6. insurance premiums paid by the employer for employees for their accident insurance, health insurance, pension insurance with a state contribution, supplementary pension insurance and insurance in case of a certain age;
7. cash or non-cash benefits, benefits, contributions, allowances, severance payments or other amounts exempt from income tax; 9a)
8. The amount by which the remuneration of the employee for the goods or services provided by the employer is lower than their normal price;
9. an amount of 1% of the purchase price of a motor vehicle per calendar month, provided by the employer to the employee for use for both professional and private purposes;
10. severance grants to staff members in accordance with the Labour Code 9b) and severance payments;
(d) performance provided for the life of the jubilee, with the exception of those provided on the occasion of the life of a child of 50 years of age and on the first termination of employment after entitlement to an old-age or invalidity pension.
(3) The staff member's assessment base shall not include the amount paid by the employer of his own resources to the pension fund for the supplementary pension scheme with a State contribution.
(4) In addition, the staff member who has ceased his employment shall be included in the assessment base in accordance with the preceding paragraphs, which shall be settled for him after the end of his or her employment starting to take part in sickness insurance.
(5) In a job in which leave was granted without income compensation for the entire calendar month, or in which an unexcused absence of work lasted for the whole calendar month, the basis of assessment is the minimum wage of employees in the employment relationship remunerated by the monthly salary valid on the first day of the calendar month in which the insurance is paid ("minimum wage '). 10) Where working leave without compensation of income or an unexcused absence at work has lasted for a shorter period of time, the amount of income attributable to the basis of assessment shall be added to the total for each calendar day which took leave or absence, the proportion of the minimum wage per calendar day of the month concerned. According to the preceding sentences, no allowance shall be granted where a staff member has been granted a leave of absence of compensation for the staff member who:
(a) carry out a public function or work for another employer during that period and demonstrate that the entity for which he is active at that time pays premiums calculated on at least a minimum basis;
(b) is referred to in paragraph 7 or 8;
c) Stays abroad for a long time and is insured abroad and progresses according to a special law. 11)
(6) The insurance against staff members shall be determined on the basis of the assessment referred to in the preceding paragraphs, but not less than the minimum assessment basis, unless otherwise specified. Minimum measurement basis is minimum wage.
(7) If the employee is the person for whom both the State and the State is liable throughout the relevant period, 13) the assessment basis for the employee is an amount in excess of the amount which is the basis for the assessment of the person for whom the State is the paying person (§ 3c); the provision on the minimum assessment basis does not apply here.
(8) The minimum assessment basis does not apply to a person:
(a) with severe physical, sensory or mental disabilities which are granted exceptional advantages of grade II or III under social security rules; 12)
(b) which has reached the age required for entitlement to an old-age pension but does not fulfil the additional conditions for its granting;
(c) who, in person and properly care for at least one child under seven years of age or at least two children under 15 years of age, on a daily basis. The full day care condition shall be deemed to be fulfilled if the child of the pre-school age is placed in a nursery (nursery) or similar facility for a period not exceeding four hours a day and if he / she is a child carrying out compulsory schooling, for the duration of the school visit, except in an establishment with a weekly or year-round stay. Only one person shall be considered as such, either the father or mother of the child or the person who has taken the child into permanent care replacing the care of the parents; 14)
(d) which, in addition to employment, carries out a self-employed activity and pay advances on premiums calculated at least from the minimum assessment base laid down for self-employed persons;
as long as these facts persist throughout the relevant period. The basis of assessment for these employees is their actual income.
(9) The staff member's minimum assessment base shall be reduced to a proportion corresponding to the number of calendar days, provided that:
(a) employment has not lasted for the whole period;
(b) staff members have been granted leave for important personal obstacles to work, 15)
(c) the staff member has become, during the relevant period, the person for which the insurance is paid by the State, 13) or the person referred to in paragraph 8 (a) to (c).
(10) Where the staff member's assessment base is lower than the minimum assessment base, the staff member shall be obliged to pay an insurance premium equal to 13,5% of the difference between those bases through his employer. If a staff member has more than one employer, he shall be obliged to pay the premiums in accordance with the previous sentence through the employer he chooses, at the same time as the insurance contribution in the following calendar month. If the basis of assessment is lower due to obstacles on the part of the organisation, 16) this difference is due to the employer.
(1) The assessment basis for a self-employed person is 35% of income from business and other self-employed activities 17) after deduction of expenditure incurred in achieving, securing and maintaining it. 18) For the income from self-employment after deduction of the expenditure incurred in achieving it, securing and maintaining it for the cooperating person and for the self-employed person engaged in the self-employed activity with the cooperating person (s), it shall consider its share of the joint income; 19) in the case of a self-employed person who is also a cooperating person, as well as his share of common income. 19) In the case of a self-employed person who accounts in a double-keeping system, 20) a member of a public company and an associate of a limited company, after deduction of the expenses incurred in achieving, securing and maintaining it, the income tax base of that activity shall be considered for the purposes of this Act. 21).
(2) The self-employed person shall be obliged to pay the premium on the assessment basis referred to in paragraph 1, but not more than the maximum assessment basis. Where the assessment basis referred to in paragraph 1 is lower than the minimum assessment basis, the self-employed person shall be obliged to pay the premium on the minimum assessment basis, unless otherwise specified. The minimum assessment basis shall be 12 times the minimum wage; the maximum measurement base is CZK 486 000.
(3) If the person is a self-employed person for whom both the insurance and the State are paying, 13) the basis of assessment is 35% of the amount exceeding the amount, after deduction of the expenditure incurred to achieve, secure and maintain the income of 12 times the amount, which is the basis of the person for whom the insurance State is paying (§ 3c), provided that such facts also persist throughout the relevant period. If the self-employed activity has not lasted for the whole period of validity, or if the self-employed has become or has ceased to be the person for which the insured person is a policy13) during the period of validity, the assessment basis shall be 35% of the amount exceeding, after deduction of the expenditure, the multiple of the amount for which the person for whom the insured person is a payee (§ 3c), which corresponds to the number of calendar months in which the said facts lasted simultaneously throughout the month. The minimum assessment basis provisions do not apply here.
(4) The minimum assessment basis does not apply to a person further
(a) referred to in § 3 (8) (a) to (c);
(b) which is, at the same time, an employee in addition to a self-employed activity, and who makes premiums on such employment calculated from at least the minimum assessment basis laid down for the staff member;
as long as these facts persist throughout the relevant period. The basis of the assessment for these persons is their actual income after deduction of expenditure incurred to achieve, secure and maintain income.
(5) The minimum assessment basis for a self-employed person shall be reduced to a proportion corresponding to the number of calendar months where the self-employed person:
(a) not pursue a self-employed activity throughout the relevant period;
(b) have been recognised as unfit and entitled to sickness benefits from the sickness insurance of self-employed persons, or have received such sickness benefits;
(c) has become the person referred to in paragraph 3 or 4;
if they have lasted throughout the calendar month.
(1) The basis of the assessment for a person who does not have income from employment, self-employment and does not have an insurance payment37) (hereinafter "a person without taxable income") is the minimum wage.
(2) The basis of assessment of a person without taxable income shall be reduced to a proportion corresponding to the number of calendar days, if the facts referred to in paragraph 1 continue for the whole calendar month.
The basis of the assessment for the person for whom the insurance State is a payer is 37) is 80% of the minimum wage.
Applicable period
(1) The relevant period from which the assessment basis is established is the calendar month for which the premium is paid, unless otherwise specified.
(2) For a self-employed person, the relevant period shall be the calendar year for which the insurance is paid.
Fee for employees
(1) The employer pays part of the insurance premiums which he is obliged to pay for his employees. 23) At the same time, it also pays part of the premium which the employee is obliged to pay by withholding from his salary or salary, even without the employee's consent.
(2) The premium referred to in paragraph 1 shall be paid for each calendar month and shall be payable on the day the employer is designated to pay wages and salaries for the month in question. For an employer where the payment is spread over different days, the due date of the premium shall be the last day of the payment for the preceding calendar month. If this date is not specified, the premium shall be due no later than eight days after the end of the calendar month for which it is paid.
(3) The premium is payable on behalf of the General Health Insurance Company of the Czech Republic or other health insurance companies carrying out general health insurance (hereinafter referred to as "the relevant health insurance company") with which the insured person is insured. 24)
The employer's legal successor is liable for the insurance premiums to be paid by the predecessor. The relevant health insurance undertaking shall, at the request of the legal successor, declare the registered amount of the premiums due.
Insurance premiums for self-employed persons
(1) Self-employed persons pay premiums in the form of advances on premiums and premiums, unless otherwise specified. Where insurance premiums are mentioned in other provisions, this also means advances on premiums and premiums.
(2) Self-employed persons pay advances on insurance premiums on behalf of the relevant health insurance undertaking for the whole calendar month. The advance shall be payable from the first day of the calendar month to which it is payable until the eighth day of the following calendar month. Insurance advances shall not be paid for the calendar months in which the self-employed person has been recognised for the full calendar month of incapacity for work or has been ordered to be quarantined in accordance with the rules on measures against communicable diseases.
(1) In the first calendar year of this activity, the person commencing a self-employed activity shall pay monthly advances on premiums calculated on the minimum basis of assessment, unless he or she provides for a higher advance. Where, for a person starting a self-employed activity, both the insurance or the State is the payer, that person shall not be obliged to pay advances on insurance in the first calendar year of that activity; the insurance shall be paid in the form of a supplement referred to in paragraph 5.
(2) In the second year and subsequent years of self-employment, the amount of the premium advance shall be determined by the percentage referred to in Section 2 of the monthly assessment basis. The monthly assessment basis shall be the average of which of the assessment bases determined in accordance with Article 3a for the determination of self-employment premiums for the preceding calendar year shall be for one calendar month, taking into account only those calendar months in which the self-employed activity was pursued for at least part of that month. The maximum amount of the advance shall be the amount calculated by a percentage of one twelfth of the maximum assessment base. The advances thus calculated shall be paid for the first time for the calendar month in which the summary referred to in Article 24 (2) was or should have been submitted and for the last time for the calendar month preceding the calendar month in which such summary was or should have been submitted in the following calendar year.
(3) A self-employed person who is at the same time an employee and a self-employed person is not the main source of his income, is not obliged to pay advances on insurance premiums. the insurance will be paid within eight days of filing the tax return for the previous calendar year. 26)
(4) At the request of a self-employed person, for a maximum period of three months, the health insurance undertaking concerned shall reduce proportionally the amount of the insurance advance where the income of a self-employed person from a self-employed person after deduction of expenditure incurred to achieve, secure and maintain an average of one calendar month in the period from 1 January of the calendar year to the end of the calendar month preceding the calendar month in which the application for a reduction was made, but not less than three calendar months in succession, at least one third of that income shall be equal to the average of one calendar month in the preceding year. If, during the three calendar months following the reduction of the advance, the self-employed person finds that the amount of the advance is no longer in line with the revenue actually obtained, he shall be obliged to increase the advance.
(5) The supplement to the difference between advances and the actual amount of premiums calculated in accordance with § 3a is due within eight days of the tax return (26) for the previous calendar year.
(6) If the sum of the premiums paid for the relevant period is higher than the premiums provided for in Article 2 (1), the premium shall be overpaid (Section 14).
repealed
Payment of premiums for persons without taxable income
A person without taxable income shall pay insurance premiums on behalf of the relevant health insurance undertaking for the entire calendar month. The premium shall be payable from the first day of the calendar month for which it is payable until the eighth day of the following calendar month.
A person without taxable income who works abroad for an employer who does not have a registered office or place of business in the Czech Republic can discuss another way of paying insurance with the health insurance company concerned. At the request of such a person, the relevant health insurance undertaking may authorise the payment of premiums for more than a month, but only in advance.
Insurance premiums paid by the State
(1) The Ministry of Finance of the Czech Republic shall be liable for the persons for whom the insurance State is paying, on a monthly basis, for a special account established pursuant to § 20, until the 20th day preceding the calendar month.
(2) In the case of seasonal fluctuations in payments for health care provided, the Minister of Finance shall be empowered to provide, during the financial year, a return financial assistance payable in the same year and to change the frequency and amount of payments made by the State to the general health insurance scheme within the financial year at the request of the administrator of the special account. The request shall be assessed on the basis of the evolution of revenue and expenditure in the State budget. Adjustments to payments under this authorisation shall not affect the amount budgeted in the approved State budget for State payments under Section 3c of this Act.
Reinsurance premiums on coincidences of income
If the insured person has at the same time more income under § 3 or § 3a, he shall pay the premium on all such income. If the insured person referred to in the first sentence is both a State and a State, (13) that insured person may adjust the assessment basis for one calendar month in accordance with § 3 (7) or § 3a (3) for only one of those income.
Excess premium
(1) The entitlement to repayment of the excess shall be limited five years after the end of the calendar year in which it was incurred.
(2) The excess premium shall be refunded to the policyholder or his legal successor if there is no other liability due to the relevant health insurance undertaking. If there is such an undertaking, the premium premium shall be used to cover it. The competent health insurance undertaking shall repay the premium premium within one month of the date on which the premium was established. If the premium payer or his successor in title has requested a refund of the premium premium and the relevant health insurance company has repaid the premium after the expiry of the period laid down for the decision on the premium premium overpayment, 38) is obliged to pay a penalty payment. The date of payment shall be deemed to be the date of transfer from the bank account of the date on which the write-off was made from the health insurance company's account, the date on which the bank, post office or other beneficiary accepted or took over the cash. An application for repayment of the premium overpayment shall always be considered as a submission of an overview in accordance with Article 24 (2) if it results in a premium overpayment and if the premium payer has not applied for the premium overpayment to cover the premium advance for the next period.
(3) 60% of the premium premium paid back shall be settled in the following calendar month with the funds referred to in Article 21 (1).
Payment of premiums due
(1) The persons referred to in the previous provisions are obliged to pay back the premiums due. The supplement shall be payable on behalf of the health insurance company for which the person has been insured during the period for which he owes the insurance. If a person has been insured with several health insurance companies, the premium payment shall be calculated on a pro rata basis according to the insurance period for each health insurance company and shall be payable to the account of each such insurance undertaking.
(2) If the premiums payers have a liability to the relevant health insurance undertaking, they must pay it in the following order:
(a) fines;
(b) periodic penalty payments,
(c) premium,
(d) the oldest outstanding premiums.
The individual amounts due under points (a) to (d) shall be payable separately to the relevant accounts of the health insurance undertaking.
(3) Where the premium payer fails to comply with the order referred to in paragraph 2, the competent health insurance undertaking shall be entitled to use the payment in the order specified. Such a fact shall be notified to the policyholder without delay.
Limitation of premiums
(1) The right to prescribe premiums due shall be limited five years from the due date. If an action has been taken to determine the amount of the premium or its measurement, the new limitation period shall be extended from the date on which the premium payer became aware of it.
(2) The right to recover the premium shall be limited within five years of the legal power of the payment notice by which it was assessed.
Method of payment of premiums
(1) Insurance premiums are payable in Czech currency
(a) an uncash transfer from an account held with a bank to an account of the relevant health insurance undertaking; or
(b) in cash by postal order to the relevant account referred to in (a).
(2) The date of payment of the premium is deemed to be:
(a) in the case of cash transfers from an account with a bank, the date on which the write-off was made from the account of the payer;
(b) in the case of cash payments, the date on which the bank, post office or other beneficiary accepted or accepted the cash.
(3) Banks and post offices are required to transfer insurance premiums to the accounts of the relevant health insurance companies no later than the following working day after the payment from the account of the payer of the insurance premiums has been made or has been accepted in cash for the account of the relevant health insurance company. Where the account of the relevant health insurance undertaking with a bank other than the account of the payer of the premium from which the payment is transferred, the bank making the payment shall transfer the amount paid to the bank with which the insurance undertaking is held within the period specified in the preceding sentence. The same procedure shall apply to payments received to the account of the relevant insurance undertaking in cash. The bank with an account held by the relevant health insurance undertaking shall credit the payments thus transferred no later than the following day after it has acquired the right to dispose of such funds. At the same time, banks and mail are required to notify the relevant health insurance companies of the date on which the payment was debited from the payer's account. In the event of non-compliance with these deadlines, the relevant health insurance company must pay interest at the rate of the normal discount rate of the Czech National Bank on the amount not transferred in time.
_
(1) If the premium or advance payment was not due within the prescribed period, or if it was paid at a lower amount than that in which it was to be paid, the premium payer is obliged to pay a penalty payment of 0,1% of the amount due for each calendar day in which it lasted. Where an insurance premium or advance payment has been paid to a health insurance undertaking other than the relevant health insurance undertaking or to another body, or where the payment has been shown under an incorrect variable symbol, the premium or advance payment shall be deemed not to have been paid within the specified period.
(2) If the excess premium has not been refunded by the relevant health insurance undertaking within the prescribed period (Paragraph 14 (2)), the health insurance undertaking concerned shall be obliged to pay a penalty of 0,1% of the amount due for each day of payment, from the day following the due date.
(3) Each penalty payment shall be rounded up to the whole crown.
As regards the maturity of the periodic penalty payment, the method of payment, enforcement, limitation and repayment of the excess payment on the periodic penalty payment shall be treated in the same way as insurance premiums.
TRANSLATION OF INSURANCE
(1) The general health insurance company of the Czech Republic is obliged to set up a special general health insurance account (hereinafter referred to as the "special account '). The special account is used to finance health care fully or partly covered by health insurance based on the redistribution of insurance premiums and other income of the special account according to the number of insured persons multiplied by the age structure coefficient of the insured.
(2) The general health insurance company of the Czech Republic (hereinafter referred to as the "account administrator") manages the special account and manages it separately from the other accounts (funds) it manages.
(3) Compliance with the management rules with the special account shall be supervised by the supervisory authority established for that purpose. The members of the supervisory body are representatives appointed by the Ministry of Finance of the Czech Republic, representatives appointed by the Ministry of Health of the Czech Republic, representatives appointed by the Ministry of Labour and Social Affairs of the Czech Republic, representatives appointed by the General Health Insurance Agency of the Czech Republic, each with one vote, and representatives authorised by other health insurance companies, 28) who have a single vote together. The supervisory authority shall have the right to require health insurance companies to provide the documents necessary to verify the accuracy of the information provided under Section 21. Health insurance companies shall provide such documents. The Ministry of Finance may, at the initiative of the supervisory authority, impose a fine of up to CZK 500,000 on a health insurance company which does not comply with the obligation under the previous sentence. The fine may be imposed within one year of the date on which the Ministry of Finance became aware of the infringement, but no later than three years after the obligation was to be fulfilled. The fine may also be imposed repeatedly. The fine is the income of the state budget. The fine shall not be paid by the health insurance undertaking by the funds of the basic health insurance fund or by the reserve fund.
(4) The Ministry of Health of the Czech Republic, in agreement with the Ministry of Finance of the Czech Republic, will issue a decree to the closer management rules with a special account and the rules of procedure of the supervisory authority.
(1) By the eighth day of the calendar month, the competent health insurance companies shall inform the administrator of the account of the number of their insured persons up to 60 years of age and over 60 years of age for which the insurance company has been paying the insurance premium from the first day of that month, 37), broken down by Article 6c (1) of the Czech National Council Act No. 550 / 1991 Coll., on General Health Insurance, as amended by Act No. 59 / 1995 Coll. The competent health insurance companies shall also notify the administrator of the account by 22 days each month of 60% of the premiums collected in the period from the 18th day of the preceding month to the 17th day of the month concerned.
(2) The administrator of the account shall notify all health insurance undertakings of the total amount attributable to them by the 30th day of the month concerned. The total amount for the relevant health insurance undertaking shall consist of the sum of the shares held by each of its insured persons for whom the payer is a State, which shall account for one share of such insured persons aged up to 60 and three shares from 60.
(3) One share shall be calculated from the sum of 60% of the premiums collected by all health insurers, the total payment by the State for persons for whom he is a payer, periodic penalty payments, fines and other transactions, which are the income of a special account under this law or by special law40), and interest on the special account reduced by the fees for accounting operations and the keeping of the special account by dividing that sum by the total number of insured persons for whom he is a payer, with each insured person over 60 years of age calculated three times.
(4) If 60% of the premium collected exceeds the total amount calculated in accordance with paragraphs 2 and 3, that insurance undertaking shall transfer the remaining funds to a special account within three working days of the date on which the administrator of the account was notified to it the amount calculated per insured person. At the initiative of the supervisory authority, a health insurance undertaking which fails to comply with the obligation under the previous sentence may impose a penalty of 0,1% of the amount due for each calendar day following the due date to and including the date of payment. The penalty is the receipt of a special account. Penalties shall not be paid by the health insurance undertaking by the basic health insurance fund or by the reserve fund.
(5) If 60% of the premium collected does not reach the total amount calculated in accordance with paragraphs 2 and 3, the administrator of the account shall indicate to the relevant health insurance undertaking the missing funds within 10 working days of the date of notification of the calculated amount per insured person. If the administrator of the special account fails to comply with the obligation under the previous sentence, the Ministry of Health may, at the initiative of the supervisory authority, impose a penalty payment of 0,1% of the amount due for each day following the due date to and including the date of payment. The penalty is the receipt of a special account.
PROVISIONS COMMON, TRANSITIONAL AND FINAL
Check on insurance premiums
(1) The authorisation of the employee of the relevant health insurance undertaking is authorised to carry out checks on insurance premiums in connection with the selection of insurance premiums. In order to carry out the check, the authorised staff member shall be required to prove with the service card of the relevant health insurance undertaking and a specific authorisation for such an activity issued by his director.
(2) By inspection, the authorised staff member shall ascertain the correct determination of the assessment basis, the amount of the premium and its timely payment.
(3) The check shall be carried out on the payer of the premium or at the place most appropriate for the purpose of the check. The check shall be carried out to the extent strictly necessary to achieve its purpose. The paying agent of the insurance premiums checked shall be obliged to:
(a) provide, upon request, the accounting officer and other documents which are relevant for the correct determination and payment of the premiums or for which the authorised staff member requests and provide oral or written explanations, if the authorised staff member has doubts as to their completeness, accuracy or veracity;
(b) not to conceal documents available to the policy payer or known to him where they are located;
(c) ensure the appropriate place and conditions for carrying out the check;
(d) to borrow the necessary documents outside the premises of the inspection.
(4) The insurance payers and third parties shall be obliged to provide the authorised staff member with all the assistance necessary to carry out the check effectively.
(5) Territorial Financial Offices (29) are obliged to communicate to the competent health insurance undertaking the tax authorities responsible for the correct determination of the level of premiums and, where appropriate, the amount of advances within 30 days of receipt of a request from the competent health insurance undertaking for the communication of such data, provided that it is supported by a declaration of non-disclosure by the taxpayer. 30)
Obligation to maintain confidentiality
(1) Employees of the relevant health insurance undertaking are required to maintain confidentiality regarding the facts which they have learned about when checking or in connection with insurance payments. Non-disclosure is not a breach of the obligation to provide information between tax managers, health and social insurance, which is necessary for the effective control of payers.
(2) The obligation to remain silent continues after termination of employment or employment.
(3) Staff of the relevant health insurance undertaking must be informed of their obligation to remain silent and of the legal consequences of the infringement.
(4) Health insurance companies are required to provide free of charge upon request
(a) information obtained in the selection of insurance premiums to another health insurance undertaking where it relates to its insured persons and the period during which they were insured;
(b) information obtained in the selection of insurance premiums to the appellate authority or the court, in so far as those authorities are discussing an appeal in respect of such insurance premiums, the succession after the payer of such insurance premiums, or in criminal proceedings in connection with the payment of premiums, or in the event of an application for enforcement of a judgment in respect of a claim on the insurance premiums, or in the event that those authorities are conducting bankruptcy proceedings and compensation of the premium payer;
(c) social security administrations shall have a list of insurance payers and information on the amount of income and expenses of individual self-employed persons provided by them in the inventory referred to in Article 24 (2) and the amount of the assessment basis for determining the insurance premiums of each employer;
d) The Ministry of Health, the Ministry of Finance and the Czech Statistical Office obtained general information and aggregated data in their activities, without giving any name,
(e) the authorities authorised under the Special Law (39) to check the activities of health insurance companies with the information needed to carry out such checks.
(5) The obligation to remain silent may be waived only in writing by the staff of the health insurance undertaking concerned, indicating the extent and purpose of the obligation in the interests of which they are obliged. This provision shall not apply to the communication of the data referred to in paragraph 4.
(6) The use of knowledge acquired in the control of, or in connection with, insurance premiums shall be regarded as a breach of the obligation to remain confidential for a person obliged to do so or to other persons or any conduct which would cause harm to someone.
(7) Without giving specific details, in particular the names, the staff member of the relevant health insurance undertaking may use general information in scientific, publishing and teaching activities.
(8) The competent health insurance undertaking shall be responsible for creating the conditions for confidentiality referred to in paragraph 1. This also applies when using and allowing access to data registered by computer.
Obligations of payers
(1) A self-employed person and a person without taxable income are required to comply with the notification obligation 31) communicate your name, surname, permanent residence and birth number. The self-employed person shall also be required to disclose his or her business name, registered office or place of business, the organisation's identification number, if assigned, and the bank account number if he or she makes the payment of the insurance premiums or its advances. This information shall be documented by that person.
(2) The self-employed person shall, within eight days of filing the tax return for the tax period, submit to all health insurance undertakings for which he has been insured during that period an overview of his or her income and expenses incurred in achieving, securing and maintaining them, the advances paid on the insurance premiums, the assessment basis established in accordance with Article 3a, the premiums calculated from that assessment base and the proof of the date of filing of the return. If the tax return has not been filed within the time limit laid down by a special regulation, 32) the persons referred to in this paragraph shall be required to submit the information referred to in the previous sentence no later than eight days after the expiry of that period, together with proof of the date on which the return was due.
(3) Where the information notified pursuant to paragraphs 1 and 2 is amended retrospectively, those persons shall report the changes within eight days of the date on which they became aware and the premiums due shall be paid within 30 days of the date on which they became aware. To that end, those persons shall complete the summary referred to in paragraph 2.
(1) Employers are obliged to comply with the reporting obligation 31) to communicate the business name, legal form, registered office, organisation identification number and bank account number if they make a payment of insurance premiums; where the employer is a natural person, he shall also communicate the name, surname, birth number and address of the permanent residence.
(2) Employers are required to notify the insurance insurance undertaking that pays the insurance premiums within eight days of the change in the data referred to in the previous paragraph and the termination of their activity, cancellation or entry into liquidation.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Full text of Act No. 217 / 1996 Coll., Act of the Czech National Council on Insurance for General Health Insurance (full text as follows from later amendments and additions) |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.08.1996 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0