What is Act of the Czech National Council No. 592 / 1992 Coll.?

Act of the Czech National Council No. 592 / 1992 Coll., on Insurance for Public Health Insurance — Act of the Czech National Council on Insurance for Public Health Insurance.

Is Act of the Czech National Council No. 592 / 1992 Coll. still valid?

Yes, Act of the Czech National Council No. 592 / 1992 Coll. is still valid and effective.

Act of the Czech National Council No. 592 / 1992 Coll. - Act of the Czech National Council on Ins...

Q: When it became Act of the Czech National Council No. 592 / 1992 Coll. effectiveness?

Act of the Czech National Council No. 592 / 1992 Coll. became effective 01.01.1993.

592

THE LAW

Czech National Council

of 20 November 1992

on insurance against public health insurance

The Czech National Council decided on this law:

Oddíl I

§ 1

Subject matter

This Act regulates the amount of public health insurance premiums (hereinafter referred to as "insurance premiums'), periodic penalty payments, the way in which they are paid, the control, the management of the central register of insured persons, the redistribution of insurance premiums and the establishment of a special public health insurance account.

ČÁST PRVNÍ

INSURANCE

§ 2

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

§ 3

(1) The basis of assessment (2) is the total of income from dependent activities, with the exception of the reimbursement of expenses provided by a percentage of the salary base to representatives of the State and certain state bodies and judges, 55) which, if they were subject to taxation in the Czech Republic, are or would have been subject to a personal income tax under the Income Tax Act (3) and are not exempt from that tax and which the employer has settled for them in relation to employment. For the purposes of the first sentence, the revenue to be charged shall be that which, in monetary or non-monetary form or in the form of an advantage, has been provided by or for the benefit of the employer to the employer, where appropriate credited to his benefit or consists of another form of performance by the employer for the employee.

(2) The staff member's assessment base referred to in paragraph 1 shall be reduced by:

(a) compensation under the Labour Code and the legislation governing employment conditions;

(b) severance grants and other severance grants, severance grants and severance grants for which entitlement has been established under special legislation and remuneration at the end of the term of office to which entitlement has been granted under special legislation;

(c) Loyalty allowance for miners 5),

(d) the performance which has been paid to the beneficiary of an old-age pension or invalidity pension for third-degree invalidity after one year from the date of termination of employment;

(e) one-off social assistance provided to the staff member to bridge his extremely difficult circumstances resulting from a disaster, fire, environmental or industrial accident or other extremely serious event.

(3) Paragraphs 1 and 2 shall apply mutatis mutandis to determine the basis of assessment of the staff member to whom revenue has been cleared after the end of employment.

(4) Insurance against staff shall be determined on the basis of the assessment referred to in paragraphs 1 to 3, but at least on the minimum assessment basis, unless otherwise specified.

(5) If a staff member is paid income in a foreign currency, you shall be converted into Czech currency in the manner laid down by the law governing income taxes. The employer is obliged to keep in his records the insurance rate he used to determine and pay.

(6) Minimum measurement basis is minimum wage.

(7) If an employer employed by more than 50% of people with disabilities (11a) is employed from the total average number of their employees (11b) by a person who has been awarded an invalidity pension (11c), the assessment basis shall be an amount in excess of the amount which is the basis of the assessment for the person for whom the insurance State is the payer.

(8) The minimum assessment basis does not apply to a person:

(a) with a severe physical, sensory or mental disability which holds a ZTP or ZTP / P licence under special legislation12);

(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) which is, at the same time, a self-employed person in addition to a job, paying advances on premiums calculated from at least the minimum assessment basis laid down for self-employed persons;

(d) for which the paying of the insurance policy is the State (§ 3c);

(e) which is only the recipient of the foster child's remuneration,

as long as these facts persist throughout the relevant period.

(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 the person for which the insurance is paid by the State or the person referred to in paragraph 8 (a) and (b) during the relevant period.

(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.

(11) For the purposes of insurance against public health insurance, the wage entitlements of employees paid by the Office of Labour of the Czech Republic - a regional branch or a branch for the capital city of Prague (hereinafter the "Regional branch of the Labour Office ') under the Act on the Protection of Employees in the Insolvency of Employers and on the amendment of certain laws are to be regarded as income charged by the employer to the extent that the employer has not charged them to employees. This revenue shall be the basis for the assessment of staff for the calendar month in question or, where appropriate, a proportion thereof, provided that the employer has paid the staff member only part of the month's salary.

(12) (a) the total of the income charged by the employer in connection with that employment relationship shall be the basis of the work relationship of the worker in accordance with the Foreign Legislation Act (16a), to the extent that the personal income tax is or would be subject to the income tax provided for in the Income Tax Act (3), with the exception of the income paid to that worker by him for the employer in connection with that employment relationship or the damage resulting from that work relationship and the income referred to in paragraph 2. The provisions on the minimum assessment basis referred to in paragraph 6 shall apply mutatis mutandis.

(13) A staff member who, under the Labour Code, is not entitled to compensation for salary or leave pay to the extent that such compensation is due under the legislation of the Member State of the European Union to which the staff member was established (56) shall be included in the assessment basis, including compensation for salary or leave pay, in the amount to which such compensation would be due under the Labour Code, even if it was not accounted for by the employer; where the compensation of a salary or holiday salary due under the legislation of a Member State is higher than that which would have been due under the Labour Code, the assessment basis of the staff member shall include the difference between those allowances in the calendar month in which the difference was established.

(14) The performance referred to in the second sentence of paragraph 1 which has been credited by the employer to the employee in the event of the acquisition of a holding in a commercial corporation which is his employer or which is a parent or subsidiary of that employer or a capital linked to that employer under the Income Tax Act or an option to acquire that holding shall be considered to be a cleared income in the calendar month in which the income is considered to be cleared under Article 6 (14) and (17) of the Income Tax Act; If the employer has reduced this income in accordance with Section 6 (15) of the Income Tax Act, the reduced income shall be considered to be the revenue charged.

§ 3a

(1) The assessment basis for a self-employed person is 50% of the tax base; For the purposes of this Act, the tax base is the income tax sub-base of a separate activity under the Income Tax Act, which, if subject to taxation in the Czech Republic, is or would be subject to a personal income tax.

(2) The self-employed person shall be obliged to pay the premium on the basis of the assessment referred to in paragraph 1. 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 base shall be 12 times 50% of the average wage; For the purposes of this Act, the amount to be calculated as the product of the general assessment basis for pension insurance purposes for a calendar year preceding the calendar year for which the average wage is ascertained and the conversion rate for the adjustment of this general assessment basis16b), with the calculated amount rounded up to the whole crown.

(3) The minimum assessment basis does not apply to a person

(a) referred to in Article 3 (8) (a) and (b),

(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;

(c) for which the insured State is the payer (§ 3c);

if such facts persist throughout the relevant period. The assessment basis for such persons shall be that referred to in paragraph 1.

(4) 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) has not been self-employed throughout the relevant period;

(b) have been entitled to the payment of sickness, maternity allowance as a self-employed or long-term nurse from the sickness insurance of self-employed persons (57);

(c) become the person referred to in paragraph 3;

if they have lasted throughout the calendar month.

(5) The assessment basis for a self-employed person whose income tax is equal to the flat-rate tax for the selected flat-rate scheme is for:

(a) the first zone of the flat-rate scheme of the minimum assessment basis referred to in paragraph 2;

(b) the second band of flat-rate arrangements amount to CZK 319 200; and

c) third band of flat-rate scheme amount 470 400 CZK.

(6) The assessment basis for a self-employed person whose income tax is equal to a flat-rate tax other than for the selected flat-rate scheme band shall be the basis for the flat-rate scheme band determining the amount of the flat-rate tax.

(7) The assessment basis of a self-employed person whose income tax is equal to the flat-rate tax shall be reduced to a proportion corresponding to the number of calendar months during which the self-employed person was in the flat-rate scheme. Paragraphs 3 and 4 shall not apply to the assessment basis of a self-employed person whose income tax is equal to the flat-rate tax and self-employed persons who have been a taxpayer in the flat-rate scheme for at least part of the period in question and whose income tax is not equal to the flat-rate tax.

§ 3b

The basis of the assessment for a person who does not have income from employment, self-employment and does not have a Member State (§ 3c) (hereinafter "a person without taxable income ') is the minimum wage.

§ 3c

(1) The assessment basis for an insurance premium paid by the State for a person for whom, under the special legislature37) is paid by the State, is set at CZK 14.074 per calendar month.

(2) As from 1 January of the calendar year, the assessment basis shall always be increased by the sum of the price increases and one half of the real wage increases referred to in paragraphs 3 to 5 and rounded up to the whole crown. The amount of such increased assessment basis shall be determined by the Government by a regulation by 30 September of the calendar year preceding the calendar year on which the assessment basis is determined for the first time on 1 January 2024.

(3) Price increases are determined as a percentage of the consumer price index in June of the calendar year preceding one year of the calendar year in which the date of the increase in the assessment base falls from that index in June of the calendar year preceding two years of the calendar year in which the date of the increase in the assessment basis falls, with that growth being fixed by rounding to one decimal place in force and the percentage for its determination being at least 1. The calculation of price increases is made from the original basic aggregate indices of consumer prices (cost of living) per household total determined by the Czech Statistical Office.

(4) The period for determining the growth of real wages shall be determined by establishing that the first year of that period is the calendar year following the last calendar year of the period for determining the growth of real wages used in the previous increase in the measurement base, taking account of the increase in real wages, and the last year of that period shall be the calendar year preceding the calendar year in which the increase in the measurement base falls. Where, in a given period, the share for determining the growth of the real wage referred to in paragraph 5 is less than 1, the increase in the real wage shall be taken into account only in the case of an increase in the basis of measurement at which that share is greater than 1.

(5) The increase in real wages shall be determined as a percentage after rounding to one decimal place in force, according to the numerator of which the share of the general assessment basis for the last calendar year of the period for determining the real wage growth and the general assessment basis for the calendar year immediately preceding the first calendar year of that period, and in the denominator shall be the share of the average annual index of consumer prices per household, calculated in total from the original basis indices of consumer prices established by the Czech Statistical Office for the last calendar year of that period and of that average annual index for the calendar year immediately preceding the first calendar year of that period.

§ 3d

The assessment basis for a person who is an insured person for the entire calendar month under § 2 (1) (b) (9) or 11 of the Public Health Insurance Act (37) is the minimum wage.

§ 4

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

§ 5

(1) The employer pays part of the insurance premiums which he is obliged to pay for his employees. 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 premiums referred to in paragraph 1 shall be paid for each calendar month and payable from 1 to 20 days of the following calendar month.

(3) The insurance is paid on behalf of the General Health Insurance Company of the Czech Republic or of other health insurance companies carrying out public health insurance (hereinafter referred to as the relevant health insurance company) with which the insured person is insured. 20)

§ 7

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 entire calendar month of incapacity for work or has been ordered to be quarantined under specific legislation.

§ 7a

Payment of the flat-rate premium

Payment of advances on self-employed insured persons who are a taxpayer in a flat-rate scheme and on self-employed persons whose income tax is equal to a flat-rate tax shall be subject to the Income Tax Act.

§ 8

(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 a person commencing a self-employed activity does not have a minimum assessment basis in accordance with Section 3a, he shall not be obliged to pay advances on premiums in the first calendar year of that activity; the insurance shall be paid in the form of a supplement referred to in paragraph 4.

(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 per calendar month, taking into account only those calendar months in which the person was self-employed for at least part of that month. 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 not covered by the minimum assessment basis provided for in Article 3a is not obliged to pay advances on insurance premiums; the insurance shall be paid no later than 8 days after the date on which it was or should have been submitted an overview in accordance with Article 24 (2) for the calendar year for which the insurance is paid.

(4) At the request of a self-employed person, the sickness insurance undertaking shall reduce the amount of the advance on the insurance premiums on a pro rata basis, where the expected tax base of that person, amounting to an average of 1 calendar month in the period from 1 January of the calendar year to the end of the calendar month preceding the application but at least 3 consecutive calendar months, is at least one third lower than the tax base corresponding to an average of 1 calendar month in the preceding year in which the person was self-employed for at least part of the month. The reduction may be made for a period not exceeding the end of the calendar month preceding the calendar month in which the summary referred to in Article 24 (2) was or should have been submitted.

(5) The supplement to the difference between the advances and the actual amount of the premium calculated in accordance with § 3a shall be payable no later than 8 days after the date on which the summary referred to in § 24 (2) for the calendar year for which the premium is paid was or should have been submitted.

(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).

(7) The amounts transferred by the authorities of the Financial Administration of the Czech Republic from the joint personal tax account of a self-employed person whose income tax was not equal to a flat-rate tax and which has the obligation or the possibility to provide an overview of the tax base are regarded as advances paid to the relevant health insurance company.

§ 8a

Advance payment on a flat-rate fee

The advance on self-employed insured persons who are a taxpayer in the flat-rate scheme shall be fixed for the selected flat-rate scheme band by the percentage referred to in Section 2 of the twelfth of the assessment base set out in Section 3a (5) for the selected flat-rate scheme band.

Payment of premiums for persons without taxable income

§ 10

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.

§ 11

A person without taxable income who works abroad for an employer who does not have a registered office in the Czech Republic or a place of business can discuss another way of paying insurance with the relevant health insurance company. At the request of such a person, the competent health insurance undertaking may authorise the payment of premiums for more than a month, but only in advance.

§ 11a

Fee for children of foreigners

The persons referred to in Section 3d shall be paid by the legal representative, guardian or guardian for the account of the relevant health insurance undertaking for the full 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.

§ 12

Insurance premiums paid by the State

(1) For the persons for whom the insurance State is the payee, 37) the Ministry of Finance of the Czech Republic shall pay monthly to the special account established under Paragraph 20, until the 25th day of the preceding calendar month.

(2) In the case of seasonal fluctuations in payments made in respect of health services provided by public health insurance under the Public Health Insurance Act (hereinafter referred to as the "Paid Services'), the Minister of Finance shall be empowered, during the financial year, to provide a refundable financial assistance due in the same year and to change the frequency and amount of State payments to the public 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.

§ 13

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.

§ 14

Excess premium

(1) The right to repayment of the overpayment shall expire six years after the end of the calendar year in which it arose.

(2) The excess premium, if the sum of this excess amount is at least CZK 200, shall be refunded to the policyholder or his legal successor, unless there is another liability due to the relevant health insurance company. 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, in accordance with this provision, an application has been made for repayment 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 periodic 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) The excess premium to be recovered shall be settled in the following calendar month with the money required under Paragraph 21 (1).

§ 15

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. The premiums outstanding, the sum of which does not exceed CZK 200 for one premium payer and one insurance company, cannot be recovered. The appeal against the payment notice in respect of the premiums due shall not have suspensory effect.

(2) If the insurance payers have a liability due to the health insurance undertaking, they must pay it in the following order:

(a) fines;

(b) premium,

(c) the oldest arrears;

(d) current insurance payments;

(e) periodic penalty payments.

The individual amounts due under points (a) to (e) 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.

§ 15a

Authorisation of premiums payments

(1) The competent health insurance undertaking may conclude a public contract with the insurance payee to pay the premiums due in instalments. Unless otherwise provided for in this Act, the provisions of the Administrative Rules on Public Contracts (58) shall apply. Disputes under this public contract shall be decided by the arbitration body of the relevant health insurance undertaking. No appeal shall be admissible against the decision of the arbitration body. Paragraph 161 (2) of the Administrative Regulation does not apply.

(2) If the contract referred to in paragraph 1 is not concluded, the competent health insurance undertaking may, at the written request of the payer, authorise the payment of premiums due in instalments.

(3) The relevant health insurance undertaking shall determine the amount of each instalment of the debt, the time, manner and conditions for repayment of the debt. The decision to pay the premiums due in instalments shall be enforceable, irrespective of the legal authority, on the date specified therein as the date on which the first instalment is due.

(4) Payment of premiums due in instalments is not permitted if the premium payer has entered liquidation or if a decision has been taken on the bankruptcy of the premium payer. such information shall be notified in writing to the competent health insurance undertaking within 8 days of the date on which it occurred. There is no legal right to pay the premiums due in instalments.

(5) Relevant health insurance company

(a) may cancel the decision to authorise the payment of premiums due in instalments if the payer of the premium does not pay in time or at the correct amount any repayment of the debt or of the premium due in the period beyond the maturity of the first instalment of the debt; the non-payment of the periodic penalty payment relating to the premiums due in instalments is not considered to be a breach of this condition if it is a penalty payment resulting from the authorisation to pay the premiums due in instalments,

(b) amend the decision to authorise the payment of premiums due in instalments if there is a change in the debt which has been authorised in instalments;

(c) the decision to authorise the payment of premiums due in instalments shall be annulled if the premium payer enters liquidation or if a decision on the bankruptcy of the premium payer has been taken on the date on which any of these events occurred.

(6) The appeal against the decision to revoke the repayment of the premiums due shall not have suspensory effect.

(7) The authorisation of the payment of premiums due in instalments is without prejudice to the obligation to pay periodic penalty payments under Paragraph 18. This shall apply mutatis mutandis during the time of conclusion of the public contract referred to in paragraph 1.

§ 15b

Transfer of insurance obligations

(1) If a legal person who has a legal successor passes on its obligation to pay the premium to that legal successor; This gives the legal successor the status of a premium payer instead of a deceased legal person.

(2) The obligation to pay the premiums incurred by the deceased is transferred to its heir, who thus gains the status of the payer of the premiums instead of the deceased.

(3) The relevant health insurance undertaking shall, at the request of the legal successor or heir of the insurance payer, report the registered amount of the premiums due.

§ 15c

Guarantee

(1) The insurance premium due shall also be payable by the guarantor, provided that this or other legislation obliges him to be liable and that the health insurance undertaking informs him of the amount of the debt for which he is liable, and at the same time invites him to pay the premiums due and sets a deadline for the payment of the premiums due.

(2) The legal representative shall be liable for the premiums due when the payer was a minor who had not acquired full capacity. If there are more legal representatives, they shall be jointly and severally liable for the fulfilment of this obligation.

(3) After the time limit laid down in the notice to the guarantor referred to in paragraph 1 has expired, the health insurance undertaking shall decide on the guarantor's obligations in an administrative procedure under another legislature59). The appeal against the payment notice in respect of the premiums due shall not have suspensory effect.

§ 16

Deadline for prescription and recovery of premiums

(1) The right to prescribe the premiums due shall expire six years after the due date. If an action has been taken to determine the amount of the premium or its measurement, the new period for the prescription of the premium shall be as from the date on which the premium payer became aware. If due to the additional determination of jurisdiction to the legislation of the Czech Republic under the directly applicable European Union60), the period referred to in the first sentence shall begin to run on the day following the date on which the health insurance company became aware of this fact.

(2) The right to recover the premium shall be limited within six years of the legal power of the payment notice by which it was assessed or the enforceability of the statement of arrears by which it was prescribed. The limitation period shall not run during proceedings before a court under another legislature (61), during the execution period, during the period of the claim for arrears of insurance premiums in insolvency proceedings and during the period of authorisation for repayments of insurance premiums under § 15a. If the premium payer objects to the limitation of the premiums due, the health insurance undertaking shall take account of the objection of the limitation.

(3) The right to recover the premium shall expire 20 years after the legal power of the payment notice by which it was assessed or the enforceability of the statement of arrears prescribed by it. If the insurance is secured by a lien which is entered in the relevant public register, the right to recover the insurance shall cease 30 years after the registration.

§ 17

Method of payment of premiums

(1) Insurance premiums are paid in Czech currency on behalf of a health insurance company held with a payment service provider.

(2) The date on which the insurance premiums are credited to the account of the health insurance company held with the payment service provider shall be deemed to be the date on which they are paid.

(3) The payment service provider with the account of the relevant health insurance undertaking is obliged to provide the health insurance undertaking with information on the date on which the amount was credited to the account of the payment service provider of the relevant health insurance undertaking and the number of the payer's account or its other unique identificator38a).

(4) The holder of a postal licence who has received payment with a postal voucher shall forward it for transfer to the payment service provider holding his account within 2 working days of the date on which the payment was received; the time limits under the Payment Act shall apply for the further transfer of this payment.

(5) If the holder of the postal licence fails to comply with the time limit referred to in paragraph 4, he shall pay the relevant health insurance company an interest equal to twice the discount rate of the Czech National Bank applicable on the first day of the calendar quarter in which he was to transfer the amount paid at the latest. The holder of the postal licence shall also be obliged to transfer to the relevant health insurance undertaking the interest to be paid by the payment service provider for non-compliance with the deadlines under the Payment Act.

ČÁST DRUHÁ

_

§ 18

(1) If the premium or advance payment was not paid within the prescribed period, or if it was paid at a lower amount than the amount in which it was to be paid, the premium payer is obliged to pay periodic penalty payments. 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. The amount of the periodic penalty payment shall be determined in accordance with the rules of civil law on the amount of interest on late payment.

(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 pay the periodic penalty payment. The amount of the periodic penalty payment shall be determined in accordance with the rules of civil law on the amount of interest on late payment.

(3) Each penalty payment shall be rounded up to the whole crown.

(4) Penalties shall not be imposed if they do not exceed CZK 200 in total per calendar year.

(5) The health insurance company shall not prescribe periodic penalty payments if the payer proves that he has made a payment on behalf of the relevant health insurance undertaking but under an incorrect variable symbol.

(6) For the purposes of the specific legislation41), debt premiums shall also be considered as debt periodic penalty payments.

§ 19

As regards the maturity of the periodic penalty payment, the method of payment, the prescription, the enforcement, the authorisation of the periodic penalty payments, the transition of the obligation to pay periodic penalty payments, the liability for the periodic penalty payments due and the repayment of the excess payment on the periodic penalty payments shall be treated in the same way as insurance premiums.

ČÁST TŘETÍ

TRANSLATION OF INSURANCE

§ 20

General provisions on redistribution

(1) The general health insurance company of the Czech Republic establishes and manages a special public health insurance account (hereinafter referred to as the "special account"). The special account is used to redistribute insurance premiums and other income of the special account. The general health insurance company of the Czech Republic (hereinafter referred to as the "special account administrator ') shall keep a separate account from the other accounts and funds it manages.

(2) The subject of the reallocation is the premium collected by all health insurance companies and the income of the special account which is:

(a) the total payments made by the State to insured persons for whom the State is the paying of insurance premiums;

(b) other transactions which are the receipt of a special account under this law or special legislation;

(c) interest credited to a special account; and

(d) advances on self-employed persons who are taxpayers on a flat-rate basis, with the exception of part of the advances exceeding those of those persons, provided that their tax is equal to the flat-rate tax on self-employed persons whose tax is equal to the flat-rate tax, their accessories administered by the Financial Administration of the Czech Republic and the overpayment on the common personal tax account, which has become the income tax act of the special account.

(3) The costs of its management and accounting operations shall be reimbursed from the funds in the special account. The total of these costs shall be reduced by the total amount to be redistributed (hereinafter referred to as "the amount to be redistributed ').

(4) The reallocation shall be made by index and by costly service.

(5) Redistribution by index means the monthly distribution of insurance premiums to individual health insurance undertakings according to the cost indices of age groups and pharmaceutical / cost groups and to the compensations for group co-operation according to § 21. The age group shall mean each of the cost groups of insured persons listed in Annex 1 to this Act. A pharmaceutical-cost group is a cost group where, according to the consumption of medicinal products, insured persons with chronic disease are included. The cost index of the age group and of the pharmaceutical group expresses how the expected annual costs of the insured person's services paid to the group differ from that of the average annual costs per insured person in the public health insurance scheme, in direct connection with the liability of the insured person. The insured person's cost index indicates how many times the expected annual cost of the insured person's services is different from the expected average annual cost per insured person in the public health insurance scheme. The average costs per insured person in the public health insurance scheme shall not include the costs subject to the reallocation referred to in paragraph 6. The method of calculating the insured person's cost index is laid down in Annex 2 to this Act.

(6) Redistribution according to costly paid services means the monthly advance distribution of insurance premiums to individual health insurance undertakings pursuant to § 21a with annual accounting according to § 21c, carried out according to the jurisdiction of the insured person to the health insurance undertaking for which those health insurance companies have paid costly services.

(7) The Institute of Health Information and Statistics (hereinafter referred to as "the Institute of Health Information") shall, for the purpose of redistribution, assess the costs of health services declared by health insurance providers to health insurance undertakings in accordance with Article 21f (d) for the two preceding calendar years and transmitted by the health insurance company to the National Register of Reinsurance Health Services under the Health Services Act. At the time referred to in the first sentence, the Institute of Health Information shall transmit to each health insurance undertaking data on the estimated costs of that health insurance undertaking; the health insurance undertaking is entitled to make comments which shall be settled in the manner laid down by the implementing legislation in accordance with the first sentence. After the comments have been settled, the health insurance company shall use the resulting data in accordance with § 20c and 21c.

(8) When a health insurance company is changed under the Public Health Insurance Act, the health insurance company with which the insured person has been insured is obliged to forward free of charge to the new health insurance company the information on the consumption of the medicinal products of the insured person necessary for the inclusion of the insured person in the pharmaceutical cost groups. The scope, manner and time limits of the transmission of these data shall be determined by the Ministry of Health by a decree.

Redistribution system

§ 20a

(1) The amount to be redistributed shall be reallocated by the administrator of the special account to health insurance undertakings according to variable redistribution parameters, which are adjustable redistribution parameters and calculated redistribution parameters. The procedure for determining variable redistribution parameters is set out in Annex 2 to this Act.

Citation	Act of the Czech National Council No. 592 / 1992 Coll., on Insurance for Public Health Insurance
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	21.12.1992
Effective from	01.01.1993
Effective until	-
Status	Valid

Act of the Czech National Council No. 592 / 1992 Coll.

Act of the Czech National Council on Insurance for Public Health Insurance

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