Contributions for compulsory Health Insurance
The compulsory health insurance contributions are paid calculated as a percentage of the specified bases.
The Law on Health Care and Health Insurance provides, in its Articles 50 to 57, the bases applied in calculation of the contributions for different groups of insured persons. The bases applied in calculation of the contributions were broadened by the Low on Contributions for Social Security. The obligors for contributions and the types of contributions to be paid for different classes of insured persons, are identified in the Articles 48 and 49 of the Law on Health Care and Health Insurance.
There is a relation between the types of rights of different categories of insured persons and the corresponding contributions.
The rates of contributions under compulsory health insurance are specified by the Law on Contributions for Social Security.
The compulsory health insurance contributions depend on the salary or other income earned by the insured person. This ensures a high degree of solidarity within the system. For some groups of insured persons (the unemployed, the recipients of the social security allowances and similar), the health insurance contributions are paid by national or local community budgets.
The amount of paid contributions in 2019 amounted to 2,95 billion EUR and has increased by 7,4 % compared to 2018. The contributions paid in 2019 represent 95 % of the compulsory health insurance income by the ZZZS. The largest piece in the structure is provided by contributions paid by the employers and the employees (2,37 billion EUR, i.e. 77,2 %), followed by the contributions of pension fund (407,7 million EUR, i.e. 13,1 %) and the contributions of other contributors (138,1 million EUR, i.e. 4,4 %) and farmers (7,2 million EUR, i.e. 0,2%).