Employer's obligations - insurance

The employer shall pay the premium to the account of the competent DSSA for each calendar month within the maturity period, i.e. from the 1st to the 20th day of the following calendar month. The date of payment shall be the date when the premiums are credited to the account of the payment service provider of the competent DSSA. Within the same period, the employer shall submit to the competent DSSA, using the prescribed form Statement of the determined assessment base and premium amount that he is obliged to pay, indicating the account number from which the payment of the premium was made. The form Statement of the premium amounts shall be submitted by the employer electronically in the form of a eSubmission.

From 1^st July 2024, employers are obliged to register all employees working under an Agreement to complete a job (hereinafter referred to as the "ACJ"), including those who are not insured for sickness insurance.An employer, who has previously employed only uninsured employees under ACJ, must register in the register of employers by 30^th July 2024 at the latest. The application form can be filled in electronically via the CSSA e-Portal.Each month, the employer is obliged to submit a list of all employees under ACJ (insured and uninsured), together with the amount of their income, via the Statement of ACJ, by the 20th day of the following month.The insurance participation limit for the ACJ remains unchanged until the end of 2024 and is set at CZK 10,000 per employer. From 1^st January 2025, the new limit will be 25% of the average wage (ACJ for 1 employer only) and 10% of the average wage (ACJ for other employers).