Build Czech Health-Insurance Premium Summary (PPPZ XML)

Skill: Convert payroll into a monthly employer health-insurance premium summary

Region: Czech Republic (Česká republika) Category: Health insurance — Zdravotní pojištění (PPPZ) Does: Takes a month's payroll and assembles the PPPZ (Přehled o platbě pojistného zaměstnavatele) XML — the employer's monthly summary of public-health-insurance premiums — submitted to each relevant health-insurance company (zdravotní pojišťovna: VZP, ČPZP, OZP, …). Spec: Health-insurer PPPZ XML + XSD (electronic-only from 2026)

Czech public health insurance is settled separately from social security (which uses the ČSSZ PVPOJ). Employers file a PPPZ per health insurer they have insured employees with, each month. From 2026 these submissions are electronic-only. The data structure (PPPZ) and the related enrol/de-enrol notification (HOZ) are defined by the insurers' common XSD. Element names below follow the PPPZ form.

When this applies

• An employer files a PPPZ to each health-insurance company covering at least one of its employees, monthly, by the statutory deadline (premiums due by the 20th of the following month — confirm).
• The premium is 13.5% of the assessment base, split employer (two-thirds) / employee (one-third); a minimum assessment base (linked to the minimum wage) applies.

Structure (PPPZ → XML)

Header        health insurer code, employer ID (IČO) + insurer-assigned payer number, period
Summary block:
   number of employees
   total assessment base (vyměřovací základ) for the insurer's insured employees
   total premium = base × 13.5%
   premium already paid / adjustments / penalties (penále)
Declaration   submitter, date

Data rules

• Premium = total assessment base × 13.5%; the employer withholds the employee third and remits the whole. A minimum assessment base applies per employee (so low/partial earnings are topped up to the minimum unless an exemption applies).
• One PPPZ per health insurer — employees are grouped by their chosen insurer; the assessment base on each PPPZ covers only that insurer's insured.
• Assessment base broadly mirrors the social-security base; report the total for the insurer's insured employees for the month.
• Adjustments/penále (corrections, late-payment penalties) are reflected where applicable.
• Amounts in CZK; submitted electronically (from 2026) per the insurer's XSD; reconcile to the actual premium payment.

Worked example (one insurer, outline)

Header: insurer=VZP (111), IČO=12345678, payer no.=..., period 2025-05
Summary:
   employees insured with VZP: 6
   total assessment base: 300,000 CZK
   premium = 300,000 × 13.5% = 40,500 CZK
   (employer 27,000 / employees 13,500)

Emitted as a PPPZ XML to VZP; separate PPPZ files go to any other insurers covering employees.

Validation checklist

• One PPPZ per health insurer; correct insurer code and insurer-assigned payer number
• Employer IČO and period correct; current PPPZ XSD used (electronic-only from 2026)
• Assessment base covers only that insurer's insured employees; minimum assessment base applied per employee
• Premium = base × 13.5%; employer/employee split correct
• Adjustments / penále reflected; reconciles to the premium payment
• CZK amounts; submitted electronically by the deadline (~20th of the following month)

Last updated: 2026-05-31 — the health-insurance rate, minimum assessment base, and PPPZ XSD may change (electronic-only from 2026); confirm the current rate, base rules, schema, and deadline against the relevant zdravotní pojišťovna and VZP guidance before use.