Health Insurance Top-Up to the Minimum Assessment Base
Top-Up Paid by the Employee
To calculate the top-up to the minimum assessment base, go to the Employees - HR menu.
On the specific employee's record, open the tab:
Wage Parameters - Health Insurance and check the box "Health Insurance - top-up to the minimum assessment base".
Income of CZK 20,000; minimum contribution base in 2026 is CZK 22,400 = CZK 3,024.
Top-Up for Income Not Subject to Health Insurance
From version 2026.2, it is possible to check Top-up for income not subject to health insurance.
The health insurance top-up is levied from the minimum assessment base even when the income is not subject to health insurance participation.
An example of different behavior for an employment contract, a Work Performance Agreement (DPP), or a Work Activity Agreement (DPČ).
When only Health Insurance - top-up to the minimum assessment base is checked — for a Work Performance Agreement (DPP) with income below CZK 11,999, and for a Work Activity Agreement (DPČ) with income below CZK 4,499, the top-up to the minimum assessment base will not be applied.
Checking Top-up for income not subject to health insurance affects Work Performance Agreements (DPP) with income below CZK 11,999 — the contribution to the minimum is calculated from the minimum assessment base.
For Work Activity Agreements (DPČ) with income below CZK 4,499 — the contribution to the minimum is calculated from the minimum assessment base.
Top-Up to the Minimum Split Between the Company and the Employee
If the calculated top-up to the minimum assessment base is to be split between the company and the employee, check the box "Health Insurance - top-up to the minimum assessment base" and also "Split between company and employee".
Top-Up to the Minimum Paid by the Employer
From version 2021.8, it is possible for the entire top-up to the minimum assessment base to be paid on the employer's side. In this case, check only the box "Health Insurance - top-up to the minimum assessment base" in HR, which ensures that the top-up is calculated.
The actual allocation of the payment to the employer's side is then configured in the Employees - Wage Updates menu, where on the Health Insurance tab you click the New button and select the component HI TOP-UP COMPANY. No changes are needed here — simply save and click "Recalculate wage". The top-up will then be added to the Health Insurance - company line:
The adjustment will of course also be reflected in the health insurance authority report and on the payslip. The employee pays the standard 4.5% contribution on their actual gross wage, while the employer covers the remainder.
Reduction of the Health Insurance Assessment Base
If the ZTP/P card holder box is checked on the Tax Credit tab, the field "Reduction of the health insurance assessment base (Act No. 592/1992 Coll., §3 - Assessment base, paragraph 7)" becomes available — this is used primarily in the case of sheltered workshops, etc.
HR
Wage Updates
When calculating the wage, the health insurance contribution base is reduced by CZK 16,206, which is the applicable amount for 2026. (This amount is updated every year.)
