CZ Health Insurance Filings (PPPZ, HOZ)
The two employer filings to Czech health insurers — the monthly přehled o platbě pojistného (PPPZ) summed from the payslips, and the hromadné oznámení zaměstnavatele (HOZ) of employees joining and leaving — as XML per insurer.
| Version | 19.0.1.1.1 |
|---|---|
| Edition | Community and Enterprise |
| Licence | AGPL-3 |
| Requires | l10n_cssk_payroll_declaration_base |
What it is for
A Czech employer reports to each health insurer whose clients it employs:
- PPPZ — přehled o platbě pojistného zaměstnavatele, every month: how many of its employees the insurer covers, the sum of their assessment bases and the total premium;
- HOZ — hromadné oznámení zaměstnavatele: which employees joined or left.
This module builds both as XML in the common structure the insurers publish
(PrehledPlatbyZamestnavatele and hromadneOznameniZamestnavatele, version
8 of 2025, whose fixed header reads 2026+), checked against the shipped
PPPZ_2025_v8.xsd and HOZ_2025_v8.xsd. One filing goes to one insurer;
file one per insurer. The PPPZ reads payslips through
l10n_cssk_payroll_declaration_base,
so it works with either Czech payroll engine — see
the Czech payroll guide.
Unlike the social insurance reports, these two filings were not replaced by the JMHZ in 2026; they still go to the insurers.
Legal background
- Premium. Health insurance is 13.5 % of the assessment base, rounded up to whole koruny (§ 2 of the Health Insurance Premium Act); the employee bears one third and the employer two thirds (§ 9 odst. 2 of the Public Health Insurance Act; in the payroll module 4.5 % and 9 %). The employer's premium for a month is due from the 1st to the 20th of the following month (§ 5 odst. 2).
- PPPZ. By the day the premium is due, the employer gives each insurer that covers its employees an overview with the sum of their assessment bases, the total premium and the number of employees (§ 25 odst. 3). New facts affecting a filed overview are reported within 8 days in a corrective overview (opravný přehled, § 25 odst. 4). Both may be filed only electronically, in the format the insurer sets (§ 25 odst. 7).
- HOZ. The employer notifies the insurer within 8 days that an employee started or ended employment; for someone working only on a dohoda o provedení práce or dohoda o pracovní činnosti, by the 20th of the month after they became or stopped being a premium payer (§ 10 odst. 1 písm. a) of the Public Health Insurance Act). The notification carries the name, surname, permanent address and birth number (§ 10 odst. 1, last sentence) and is filed only electronically (§ 10c).
Setting it up
On the company form, tab Payroll Reporting, group Health insurance (PPPZ / HOZ), and the company's address:
| Value | Used as |
|---|---|
| Default health insurer | the insurer of every employee who has none set; preselected on new filings. Defaults to 111 — VZP. |
| Health payer number, 10 digits | identifikacniCisloPlatce, the employer's number at the insurer. Left empty, it is taken as the IČO followed by 00 (the first payroll office). |
| Company ID (IČO) | the fallback for the payer number |
| street, city, ZIP, phone | the employer's address (city and ZIP required). The house number is the number at the end of the street; the second street line counts only when it holds nothing but a number. |
Per employee: Health insurer (one of 111, 201, 205, 207, 209, 211, 213), next to Identification No on the employee form, the birth number in Identification No (for the HOZ), the private address, and the contract dates. Until the employee's insurer is set, the employee is reported to the company's default insurer.
Monthly overview (PPPZ)
Payroll Declarations → CZ PPPZ (health), then New.
- Choose the Health insurer, the Year and the Month.
- Leave Correction Type on Regular, or choose Corrective for a corrective overview. A corrective overview can be generated only when a submitted overview to the same insurer, for the same company, year and month exists.
- Click Generate. The module takes the month's confirmed payslips (those whose period ends in the month) of the employees who belong to that insurer, validates the XML and attaches it.
- Upload the XML to the insurer's portal and click Mark Submitted.
| Item | Taken from |
|---|---|
number of employees (pocetZamestnancu) |
employees of that insurer with a non-zero health premium in the month |
total premium (soucetPojistneho) |
the sum of the employee and employer health insurance lines (HEALTHEE, HEALTHER), rounded once |
sum of assessment bases (soucetZakladuPojistneho) |
derived: that premium divided by 0.135. This also brings in the minimum assessment base, because the payroll charges the shortfall to the employee. |
type (typPrehledu) |
radny or opravny from the correction type |
Generation stops if the insurer is missing, the company has no payer number (nor IČO), city or ZIP, there are no payslips, or none of them carries a health premium for that insurer.
Joiners and leavers (HOZ)
Payroll Declarations → CZ HOZ (health registration), then New.
- Choose the Health insurer and the Event Type — Enrol (P) or Terminate (O). It applies to every employee in the notification.
- Optionally set the Event Date; otherwise each employee's contract start (enrol) or end (terminate) date is used.
- Add the Employees and click Generate.
Each employee becomes a zmenaZamestance with the code P or O, the date,
the birth number as the insured person's number, the name (the last word as
the surname, the rest as the first name) and, where filled in, the private
street, city and 5-digit ZIP. Generation stops for an employee without a 9-
or 10-digit birth number or without the date the event needs.
Limitations
- Rounding. The PPPZ rounds the company's total once; the law rounds each employee's premium up. The base is computed back from the premium and can differ by a few koruny from the sum of the employees' bases. Compare with the payroll recapitulation.
- Derived base for special cases. For an employee for whom the state also pays premium, or who is exempt from the minimum base, premium ÷ 13.5 % need not equal the assessment base. Check those employees.
- The Correction Reference field is not written into the XML.
- HOZ codes. Only P and O. Change of insurer, state-insured status, first registration of foreigners and corrections are not modelled, and an employee without a Czech birth number cannot be notified.
- HOZ dates come from the contract current today.
- Insurers. Seven insurer codes are shipped; another code needs a code change.
- The form version is preselected by today's date, and only version 8 is shipped.
- Schema validation checks the shape of the file, not the figures. No filing from this module has been confirmed by a live submission.