Sickness insurance

The income decisive for the participation in sickness insurance for small-scale employment or agreements on work activity will increase to CZK 4 500 in 2025.

Agreements for the performance of work

From January 2025, there was to be a major change in the levies on work performance agreements. The amendment approved the so-called "notified agreement" regime. However, in the context of the data obtained from the compulsory registration of PPAs (from 1 July 2024), the amendment abolishes this scheme. However, the decisive amount affecting the social security and health insurance contributions will be changed and will be set at 25% of the average wage. The amount will be rounded down to the nearest 500 crowns.

In 2025, this decisive income for participation in sickness insurance will be CZK 11 500 (46 557 * 25% = CZK 11 639.25, rounded to CZK 11 500).

Digitalization of other sickness insurance benefits

As of 1 January 2025, other sickness insurance benefits will be digitalized:

• Nursing benefit
• Long-term care allowance
• Maternity cash assistance
• Paternal
• Pregnancy and maternity compensation.

The process will work similarly to the eSick Leave system:

1. medical doctor –issues a decision/confirmation on the social case – ČSSZ has allowed medical doctors to use paper forms or free SW on the ČSSZ ePortal in the first few weeks, as not all medical doctors are likely to be able to prepare their SW solution for the above electronic benefits.

As part of the digitalization process, the ČSSZ is introducing new paper forms that will be valid from 1 January 2025. These forms are intended for cases of system failure or other exceptional and critical situations. The new forms have a unique number and are not available for download from the website or for printing. Medical doctors can pick them up at the relevant social security administration office or make other arrangements for delivery. If they are unable to collect the new forms, they can use the existing forms for a limited period of time.

2. the insured person (employee)– reports to the medical doctor the telephone number or e-mail address to which a message will be sent from the ČSSZ with an ID (i.e. decision/confirmation number), the type of benefit, the date of its occurrence, a link to the ČSSZ ePortal and an instruction to forward this information to his/her employer.

3. the employee applies for the benefit and its payment by notifying the employer of the social case, specifying the benefit applied for, submitting the necessary documents and a message from the ČSSZ with ID. The manner in which the employee makes this notification is at the employer's choice. It may be by text message, email or paper. For the paper form, templates are available on the ČSSZ website: recommended templates for reporting to the insured

4. the employer – after receiving information from the employee, sends only the "Employer's Notification of Employee's Claim for Benefits" form to the relevant social security administration. It does not send any further documents relating to the benefit to the social security administration. Exceptions are additional documents, e.g. court decisions on adoption or enforcement orders, etc., which the employer sends to the relevant social security office electronically (a scan of the document is sufficient).

5. payment of the benefit – after processing, the benefit is paid by the ČSSZ to the employee's account, unless the employee requests another method of payment of the benefit.

The employer can also find out information from the medical doctor via the DZNP service (similar to the DZDPN for eSick leave) or on the ČSSZ ePortal.

Author: Martina Farářová, HR & Payroll Services, Manager