When do advances have to be paid, and what are the penalties for delays?
The insurance premiums of persons without taxable income for a given calendar month are payable from the 1st day of this month to the 8th day of the following month. The day of payment is considered the day on which the premium is credited to the bank account of the health insurance company. If you pay in cash, the day on which the relevant employee of the insurance company received the money is considered payment. But beware: The payments made will primarily be used to pay fines and arrears of insurance premiums.
Some client workplaces of insurance companies allow you to pay by card. In some places, it will probably be possible to pay in cash at the box office if someone avoids using a bank account, for example—obligations towards the health insurance company. But on the other hand – why settle more debts.
The penalty is not high. However, in the case of long-term non-payment, it is added, and then the sentence does not have to be a trivial amount. The penalty is 0.05% of the amount due for each calendar day if not paid at all or more minor.
It is not enough to pay. You must also register. Otherwise, you can get an extra fine
. It is not enough to find the relevant health insurance account and pay. You must also fulfill your registration obligation.
If someone newly falls into the category of persons without taxable income, then an eight-day period applies to registering with this category at the health insurance company. For failure to comply with the prescribed deadline for the notification obligation, the health insurance company may impose a sanction on you in the form of a fine of up to CZK 10,000.
The fine may be established within one year from when the health insurance company found a breach of the notification obligation but no later than three years from when the notification obligation should have been fulfilled.
What the law says
The category of persons without taxable income includes in particular:
- the unemployed who are not registered with the employment office as jobseekers,
- women (possibly men) in the household who are not among the persons for whom the state pays insurance – i.e., they do not take care of at least one child under seven years of age or at least two children under 15 years of age in person and properly all day, nor do they receive any pension insurance, nor are they registered with the employment office as job seekers,
- students studying at a secondary or higher education institution in the Czech Republic that the Ministry of Education has not designated Youth and Sports as systematic preparation for future professions (some language schools, retraining courses, etc.) or students studying at a secondary or higher education institution abroad, who were not placed on the same level of studies in the Czech Republic by a decision of the Ministry of Education, Youth and Sports and did not make notification of long-term residence, or students (except for doctoral students) older than 26 years,
- high school graduates who do not start work immediately after the holidays after the holidays, do not apply as job seekers, or do not start a business,
- university graduates who do not continue their studies and do not start employment or do not start a business immediately after the end of the calendar month following the passing of the state final examination,
- Members of the religious order without income.
Examples from practice
In practice, this will be, for example:
- 28-year-old university student, in regular study, if he is not a doctoral student, because for persons older than 26 years, but studying first (and not as perpetual students and degree collectors) in a doctoral study program (to obtain a By name) the school in the Czech Republic in the standard time in the full-time form of study, if they are not employees or self-employed persons, the payer is the state,
- a homemaker who does not take care of one child under the age of 7 or 2 children under the age of 15, i.e., caring for one child at the age of 10, who may not even be the wife of an entrepreneur – a self-employed person, to act as his cooperating person and therefore paid premiums,
- persons living on an income that is not subject to health insurance contributions, i.e., capital income, rental income,
- Former job seekers who have been removed from the register by the Labor Office for non-compliance.
- Employees were working exclusively on an agreement to perform work with a monthly income of up to and including CZK 10,000, even if they had several contracts with more than one employer.
