As of 1 January 2022, there are two changes in the area of health insurance for premium payers.

1.    Changes in the annual surveys of income of self-employed persons

Self-employed persons will not fill in new data on income and expenses, but will only indicate the amount of the tax base. The tax base means the partial tax base of income from self-employment under the Income Tax Act that is subject to personal income tax.

This also includes a change in the name of the respective form, which has been renamed Survey of the Tax Base of Self-Employed Persons (originally the Survey of the Income and Expenses of Self-Employed Persons) from the taxable period of the year 2021. 

2.    Change in the calculation of penalties

From 1 January 2022, the method of calculating penalties for unpaid health insurance will change for all premium payers. The amount of the penalty is now derived from the amount of late payment interests, which corresponds annually to the repo-rate set by the Czech National Bank for the first day of the calendar half-year, in which the delay occurred, increased by eight percentage points. The penalty is therefore currently 0.0322 % of the outstanding amount of unpaid premiums (until 31 December 2021 it was 0.05 % of the outstanding amount). The penalty is calculated for each calendar day of the delay.