29. January, 2024

Calculation of the new mandatory health contribution from January 2024 onwards

Starting January 2024, those obligated to calculate contributions for health insurance will be included for the first time in the calculation of the new mandatory health contribution (OZP) in a fixed monthly amount of 35 euros.

Payment details for OZP, such as the transitional account and reference number, remain unchanged compared to other contributions for compulsory health insurance:

Account: SI56 011008883000073

Tax number of the payer/employer/obligor: 45004

The new OZP will be considered and deducted for the first time upon the payment of salaries, wage supplements, pensions, and benefits from mandatory social insurance (including parental benefits and unemployment benefits) for January 2024, regardless of the payment date. The payer will display the contribution calculation in the REK form, which will be appropriately completed from January 2024 onwards.

Independent contributors to contributions, such as self-employed individuals, business partners, farmers, etc., will consider the new OZP for the first time in the contribution calculation for January 2024. The calculation of contributions for social security (OPSV), prepared by the Financial Administration, will also include OZP.

For additional explanations regarding the calculation of OZP, information is available on the Financial Administration’s website, categorized according to individual types of insured persons.