Health insurance is compulsory for employees, under which contributions are paid to the National Health Fund. The health insurance contribution is 9% of the assessment base.
It is monthly and indivisible. Many employers provide their employees with supplementary health insurance. This usually takes the form of a medical package or subscription. If you want to take advantage of such an option, there are two things to bear in mind. Firstly, the contract with the health care provider should distinguish between occupational health services and other medical services. In this way, the value of examinations provided under occupational health and safety will be excluded from taxation and contributions. Secondly, it is worth introducing a small payment for medical services, thanks to which you can avoid Social Security contributions. The basis for assessment of contributions does not include material benefits under collective bargaining agreements, remuneration regulations or remuneration provisions, consisting in the right to purchase certain articles, items or services at prices lower than retail prices and the use of free or partially paid transport. It is therefore sufficient for the introduction of a relevant provision in a collective agreement or remuneration regulations or even the issuance of an ordinance by the employer for there to be no obligation to pay contributions in the event of partial payment.