How do I submit Overview for Social security authority and health insurance provider (Přehled OSVČ ) in the context of COVID-19? (No. 876)

Almost every health insurance provider has already published on its website information on the procedure for submission of Overview of self-employers (“Přehled OSVČ” ) for 2019 (see the links below, unfortunately the pages are mainly in Czech).


Most of health insurance providers will not impose fines for late submission of Overviews until August 3, 2020. Unfortunately,  the question regarding the deadlines for advance payments and  due payments resulting from Overviews is still very unclear. According to some health insurance providers, the original payment deadlines is still applicable, with the exception that if the self-employed person defaults on payment and applies for a waiver of sanctions, it is likely to comply.


For due payments resulting from Overview please find below information of VZP: If the payer has already submitted an overview , then s/he is obliged by law to pay the due payment within 8 days. Unfortunately, the legislation does not provide any exception for the current situation.


The information from particular health insurance providers can be found on their websites (mainly only in Czech):


vzp - aktuální informace k přehledům

vozp - aktuální informace k přehledům

zpskoda - aktuální informace k přehledům

zpmvcr - aktuální informace k přehledům

rbp213 - aktuální informace k přehledům

ozp - aktuální informace k přehledům

cpzp - aktuální informace k přehledům


We will continue to monitor such issue and immediately inform you about further developments.


Further pandemic-related tax, legal and economic information can be found on the Pandemic Information section of our website.

publikováno 25.03.2020
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