New regulations regarding the issuance of sick leave certificates for employees in Czech companies, along with the introduction of an electronic format, will take effect in 2025. The procedures for employers will also be updated.
These planned changes are gradually taking shape, with the amendment currently awaiting its third reading in parliament and expected to be adopted by the end of the year. Since discussions were held in advance with representatives from medical and employers’ associations, no complications are anticipated during the legislative process. Meanwhile, the Czech Social Security Administration is already preparing for these changes on a technical level.
The updates will also impact sole proprietors (OSVČ). The new regulations will expand the ability to retroactively insure individuals under voluntary pension insurance, allowing self-employed persons to gain insurance experience.
Additionally, future calculations of paid insurance premiums for OSVČ will be taken into account. The law will also reduce the limitation period for social security debts from 10 years to 6 years, aligning it with tax payment periods. Furthermore, self-employed individuals will be required to use a data box for official communications.
Starting next year, more employees in the Czech Republic will gain access to sick leave and parental leave benefits. This entitlement will also extend to certain contractors and workers in low-employment sectors. Part-time workers will benefit as well, becoming eligible for maternity and sick leave before and after childbirth under specific conditions.
Additionally, a new system will allow employers to delegate responsibilities, enabling transitions to different territorial social security administrations. Employers will also need to report information to insurance companies that provide legal coverage for workplace accidents, such as Kooperativa and Česká pojišťovna Generali.
Other benefits currently available only in paper form will see significant changes. Starting in 2025, all processes must be conducted electronically. Paper certificates for benefit payments will only be issued in exceptional cases, like technical system failures. There are no new obligations for doctors; only the format of the documents will change from paper to electronic. This update also applies to temporary incapacity for work, with the existing temporary incapacity card transitioning to an electronic format.
When a doctor decides on benefit allocation, they will generate a benefit identifier from the Czech Social Security Administration’s system. The decision will be communicated to the insurer either electronically (via email or SMS) through ČSSZ or in paper form, with the electronic method taking priority.
The identifier generated by the doctor through the ČSSZ system will be a crucial link connecting various forms related to a specific social event. This identifier allows the established forms from the doctor, along with documents from the employer—including the benefits application and any other paperwork from health insurance authorities—to be associated with a particular social event (payment). It will also include all documents issued by the attending physician.
When applying for benefits, the insured employee will provide this identifier to their employer. The employer will then use it to submit all necessary documents for processing the benefit application.
Starting next year, employers will follow a new procedure for handling benefit applications. Information provided by employees in a pre-agreed format will now be considered an official application for benefit payments.
The Czech Social Security Administration will release recommended templates for these benefit application forms. Since medical insurance payments have specific requirements, the payment procedures for employers will be tailored to each case.
Insured individuals will apply for maternity and parental benefits through their employer. For childbirth, the employer’s request will be based on the identification number from the doctor’s confirmation of the expected delivery date. However, the process will differ for maternity benefits not related to childbirth.
In cases outlined in section 1 of Article 32 (b, e) of the Sickness Insurance Act, insured individuals can apply for maternity benefits by notifying their employer of the start date and providing a decision from the relevant authority regarding the transfer of the child to them instead of the parent. They can also submit a written agreement according to § 32 paragraph 1 (d) of the Health Insurance Act, which pertains to agreements with the child’s parents. In this situation, the application will go through the employer but won’t have a doctor-assigned identifier.
The same procedure applies if a father is receiving parental benefits; in this case, no doctor’s decision is needed, and typically there won’t be an identifier involved. The amendment also addresses parental benefits connected to school closures and compensatory benefits during pregnancy and maternity, all of which will be processed electronically.
For any inquiries related to starting and managing a business in the Czech Republic, feel free to consult the experts at 360WEDO. We also offer comprehensive accounting services and can streamline your document management to ensure compliance with current laws.
https://www.podnikatel.cz/clanky/souhrn-zmen-v-nemocenskem-pojisteni-od-roku-2025