Health Insurance Top-Up to the Minimum
Top-up paid by the employee
To have the top-up to the minimum assessment base calculated, go to the menu Employees - HR Records.
On the relevant employee's record, on the tab:
Payroll Parameters - Health Insurance, select the checkbox "Health insurance - top-up to the minimum assessment base".
Income of CZK 20,000; the minimum contribution in 2026 is based on a base of CZK 22,400 = CZK 3,024.
If an employee starts work during the month, the top-up to the minimum is calculated proportionally.
The calculation uses calendar days.
For example, if the given month has 30 days and the employee is employed for 20 days:
For 2026, the base for the contribution to the minimum is calculated from the amount
CZK 22,400 / 30 days in the month x 20 days for the given month.
Another setting that affects the calculation: if an employee has two concurrent employment relationships, the Main flag on the employment relationship is important.
When calculating the top-up to the minimum, this employment relationship is used as the default.
Top-up for income not subject to health insurance
Starting with version 2026.2, you can select Top-up for income not subject to health insurance.
The health insurance top-up is paid from the minimum assessment base even if the income is not subject to health insurance.
Example of different behavior for an employment relationship of type Agreement to Complete a Job (DPP) or Agreement to Perform Work (DPČ).
If only Health insurance - top-up to the minimum assessment base is selected, the top-up to the minimum assessment base is not performed for a DPP with income below CZK 11,999 or a DPČ with income below CZK 4,499.
Selecting Top-up for income not subject to health insurance affects a DPP with income below CZK 11,999 - the contribution to the minimum is calculated from the minimum assessment base.
For a DPČ with income below CZK 4,499, the contribution to the minimum is also 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 should be split between the company and the employee, select the checkbox "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
Starting with version 2021.8, the entire top-up to the minimum assessment base can be paid by the employer. In this case, in HR Records, select only the checkbox "Health insurance - top-up to the minimum assessment base", which ensures that the top-up is calculated.
You then set up the allocation of the payment to the employer's side in the menu Employees - Payroll Updates, where on the Health Insurance tab you click the New button and select the item ZP DOPLATEK FIRMA. Don't change anything here; just save and click "Recalculate payroll". The top-up is then added to the Health insurance - company line:
Of course, the adjustment is also reflected in the report for the health insurance company and on the payslip. The employee therefore pays the standard 4.5% contribution from the actual wage, and the employer pays the rest.
Reduction of the Health Insurance Assessment Base
If the Holder of ZTP/P card checkbox is selected 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 mainly for sheltered workshops and similar cases.
HR Records
Payroll Updates
When payroll is calculated, the base for the health insurance contribution is reduced by CZK 16,206, which is the amount valid for 2026 (the amount is updated every year).
