The deadline for submitting the Survey of Income and Expenses for the year 2020 for the health insurance company has been extended until 2 August 2021 by an amendment to Act No. 592/ 1992 Coll., on contributions to statutory health insurance, thus reacting to the postponement of all deadlines for filing the income tax return.

The amendment thus standardized the utmost deadline for submitting the Survey of income and expenses of self-employed persons (OSVČ) for 2020 for all self-employed persons, regardless of when they submitted their tax return, and the date of 2 August also applies to self-employed persons, who are not obliged to submit tax return, but who otherwise submit the Survey of income by 8 April. If the insured person changed their health insurance in the course of 2020, he/she must submit a Survey of income of the self-employed and pay any underpayments to each health insurance company separately.

Any underpayments must be settled within eight days from the date, on which the survey was submitted or should have been submitted according to the law.