The basis of assessment is:

  • with an employee, who is employed under the Czech legislation, a sum of his/her gross counting incomes credited by the employer in relation with pursuance of employment, which establishes participation on sickness insurance an incomes credited by an organization or a small organization in relation with employment which establishes participation on sickness insurance Act. No. 589/1992 Coll., as amended);
  • with an employee, who is employed under different legislation thant the Czech legislation, a sum of incomes credited to him/her by employer in relation with this labour relation, which establishes participation on sickness insurance excluding incomes that reimburse to this employee expenses for employer or damage ocurred in relation with this employment;
  • with organization and small organization (i.e. employer), a sum corresponding to the total of basis of assessment of all of its employees.