[Czech Republic] Changes in Health Insurance for Full-Day Childcare

An amendment to the laws related to health insurance will, as of January 1, 2026, abolish the provision that allowed a person who personally and properly provided full-day care for a child under 7 years of age, or multiple children under 15 years of age, not to apply the minimum assessment base (MVZ). The possibility to not apply the MVZ will remain, but the conditions will fundamentally change.

How does it work now (until December 31, 2025)?

The minimum assessment base (MVZ) for health insurance is an instrument that sets the minimum compulsory health insurance premium that every insured person must pay. Most people are employees, and their employer takes care of the premium payment. The employer is obliged to calculate and deduct health insurance from each employee’s income.

If an employee’s wage does not reach at least the MVZ, which equals the minimum wage (for 2025 this is CZK 20,800), the employer must make up the difference to this MVZ and deduct it from the employee’s salary. This can significantly reduce the employee’s net wage.

However, the law considers situations where an employee objectively cannot reach the MVZ, and therefore sets an exception for such individuals so that the additional payment does not need to be made.

One typical group of people exempt from the MVZ are those caring for children, including:

• persons on maternity leave
• persons on parental leave
• persons receiving parental allowance

If a person does not fall into any of the above categories but personally and properly provides full-day care for at least one child under 7 years of age or at least two children under 15, the MVZ also does not apply to them. However, for this special group, two cases are currently distinguished:

• A person personally and properly provides full-day care for at least one child under 7 or at least two children under 15 and has no income – such a person is considered a state-insured individual, meaning the MVZ does not apply to them and the government pays their insurance.
• A person personally and properly provides full-day care for at least one child under 7 or at least two children under 15 and has income – in this case, the person is not state-insured, and the government does not pay insurance for them; however, the MVZ still does not apply.

In both situations, the MVZ does not need to be applied. The only difference is whether the government pays the insurance premium for the person or not.

How will it work from January 1, 2026?

The two separate categories of proper childcare are being merged into one. A person who personally and properly takes care of a child will always be considered a state-insured individual. The following revised rules will apply:

• Full-day care will no longer be required. The previous condition limiting preschool attendance to a maximum of 4 hours per day will be abolished.
• The person will no longer be required to be without income. Even individuals with income will be able to obtain state-insured status.
• It will no longer be possible to be included in this category unless the person is caring for a child under 7 years of age. This removes the current option to qualify based on caring for multiple children under 15. The maximum age limit for this category will be 7 years, regardless of how many children are being cared for.

It is also very important how the conditions for proving this fact have changed. Until now, individuals who wished to fall into this category submitted a statutory declaration to the employer stating that they personally and properly provide all-day care for a child. From 1 January 2026, these individuals will be required to notify and substantiate this fact to their health insurance company and subsequently present the employer with a confirmation from the health insurance company that they have been classified in this category. The entitlement is recognized from the date stated in the notification, but no earlier than the day following its delivery to the insurance company. Retroactive recognition is not possible.

We recommend that employees who do not want the employer to apply the minimum assessment base (MVZ) from January 2026 submit an application to their health insurance company already now. Without confirmation from the health insurance company, the employer must calculate the top-up to the minimum assessment base.

Want to know how to adapt your work regulations and internal HR procedures to these changes?