Zdravotní pojištění zaměstnavatelů, zaměstnanců a OSVČ s komentářem a příklady 2026 – Červinka Tomáš (2026)

This Czech-language book provides a comprehensive overview of public health insurance contributions. It examines the legal obligations of individual groups of payers, registration with health insurance companies and the possibility of changing insurers. It also addresses international aspects, the migration of insured persons, determining which regulations apply when contributions are paid, and health insurance for employees working from home abroad. Practical examples are included. A major amendment to health insurance legislation takes effect in 2026, covering state-paid insurance for personal and proper care of children under seven, changes to the definition of an employee and the applicable income thresholds, revised notification obligations for employees and employers, and the conditions determining when the state pays contributions. The book also discusses electronic communication with health insurance companies, including the PPPZ corrective employer statement and HOZ notification codes; shorter limitation and forfeiture periods, payment schedules, liability, inheritance proceedings and minor debts; minimum assessment bases in cases involving concurrent employment, state-paid insurance and self-employment; and a broader range of self-employed persons exempt from advance payments. Further examples concern long-term stays abroad, coordination, secondment and the employment of foreign nationals.