The amendment of Act on Health Insurance of 30 November 2016, amending Act No. 580/2004 Coll. on health insurance, repeals maximum assessment bases for the calculation of health insurance contributions as of 1 January 2017. This means that in annual clearance and in calculation of prepayments, employees, employers and self-employed persons shall pay health insurance contributions based on assessment basis with no ceiling.
However, we would like to inform you that in relation to payment of profit shares (dividends), maximum assessment basis shall remain in force. For the calculation of premium from dividends paid for 2016, maximum assessment basis is EUR 51,480. On dividends paid to natural persons from profits generated starting from 1.1.2017, a personal income tax at a rate of 7% is being introduced, where the dividends won’t be subject to contribution to health insurance anymore (for further details please see our last newsletter).
