How Czech Health Insurers Audit Entrepreneurs

Health insurance companies in the Czech Republic have the authority to audit employers. But what is the usual purpose of these inspections?

The main goal is to check whether insurance premiums for employees are being paid correctly. Audits can only be carried out by authorized employees of the health insurance company, who must present both official identification and a permit issued by the company’s director.

Audits are either conducted regularly, as part of a long-term inspection plan, or irregularly — usually when there is suspicion of issues with premium deductions. In practice, this might happen if an employer’s payments drop significantly, the company ceases operations, or if a violation is reported by another authority.

Audits Are Always Preceded by Notice

Health insurance companies are required to inform employers about an upcoming audit in writing, at least two weeks in advance. This gives employers time to prepare and gather all necessary documentation.

Audits typically take place at the employer’s office. However, for small businesses or sole proprietors, the audit can be held at the health insurance company’s office by mutual agreement.

All employers are obligated to keep accurate records of contributions paid and, if requested, provide the data needed to calculate insurance premiums — including employee identification numbers.

Authorized inspectors have the right to request accounting records and ask for explanations. Employers must ensure that the required documents are available and must not withhold or conceal them.

Inspection Results

A report is always issued following an inspection. If the employer disagrees with the findings, they may submit objections within the designated period. If no resolution is reached, the health insurance company may issue a notice of underpayment or initiate administrative proceedings and issue a payment order.

Inspections by health insurance companies are a routine part of business operations. Employers should not be concerned about surprise visits — every inspection is announced at least fourteen days in advance, giving them time to prepare and collect the required documentation.

Have questions about compliance, taxes, or inspections? The 360WEDO team is here to help — get in touch for a personalized consultation.

Source:

https://www.podnikatel.cz/aktuality/zdravotni-pojistovna-kontroluje-podnikatele-co-ji-privede-zrovna-v-k-vam