Introduction of the minimum insurance premium and advance payment of health insurance from January 1, 2023

In this article, we would like to inform you about the approval of the amendment to Act No. 580/2004 Coll. on health insurance and on amendments to Act no. 95/2022 Coll. on the insurance industry and on the amendment of certain laws, as amended, with effect from January 1, 2023 (that is, for income for the month of January 2023 paid in February 2023), the so-called institute of minimum insurance premium and minimum employee advance will begin to apply to the payment of insurance premiums and advance payments .

The principle of this institute is that the minimum monthly advance for health insurance must be at least the amount of the advance that would be paid in total by the employee and the employer who has an income equal to the living minimum (for one natural person of legal age).

  • The minimum living wage valid as of January 2023 is € 234.42
    • the employee's contribution is 234.42 x 4% = € 9.3768
    • the employer's levy is 234.42 x 10% = € 23.442

The minimum advance payment for the insurance premium is the sum of the advance payments, i.e. € 32.81/ month, or € 393.72 per year.

If the sum of the advances is lower than € 32.81, the employee's advance will be increased by the difference in the advance.

  • supplement, or the additional payment up to the minimum amount of the insurance premium is borne by the employee in each case (the employer's deduction burden does not change).

The provision does not apply to state insured persons (e.g. working pensioner, working student, etc.) and employees with disabilities entitled to a reduced rate of insurance premiums.

The employee reports the information about the non-application of the advance payment for the insurance premium to the amount of the minimum advance payment by writing out and signing the Employee Notification

If the employee has several employment relationships with different employers, he applies for an exception (employee notification) at the employer where he does not reach the minimum assessment base.

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