An annual health insurance overview is a mandatory requirement for all taxpayers who have engaged in independent income-earning activities for at least part of the year and are not in the lump sum regime. This overview, which varies depending on profit accrued and whether the person is engaged in a primary or secondary activity, is vital to ensure transparency and accuracy in the health insurance sector.
In the case of primary independent income-earning activities, annual health insurance must always be calculated at least from the minimum assessment base. This minimum base for each month of primary independent income-earning activity in 2023 amounts to 20,162 CZK. Health insurance for the year 2023 is 13.5 percent of the assessment base. The actual assessment base should be used if it is higher than the minimum assessment base; otherwise, the minimum base will apply.
On the other hand, for secondary income-earning activities, health insurance is always calculated from the actual assessment base. Taxpayers who changed health insurance companies from July last year must submit an overview for 2023 to both the original and new health insurance companies.
Notably, the income and expenses in both overviews will be equally high. For health insurance purposes, income and expenses for January to June and separately for July to December are not added up. Based on the whole annual tax base of tax from independent income-earning activities stated in the tax return, the number of months during which a person was insured with the health insurance company is then usually indicated on line 5, which is six.
Lastly, the basic parameters of overviews are consistent across all insurance companies. The overview must always include the tax base, the number of months of independent income-earning activities, the division of the number of months into primary and secondary activities, and paid advances during the year.