As of 1 January 2026, an amendment to the Public Health Insurance Acts will come into effect, introducing important changes primarily in the areas of childcare, the minimum assessment base, and reporting obligations. Below we summarise the practical impacts on both employers and employees and explain how to reflect these changes in practice.
1. A Signed “Declaration” with the Employer Will No Longer Be Sufficient to Claim Childcare Benefits
Until now, an employee caring for:
- at least one child under the age of 7, or
- two children under the age of 15
could sign a statutory declaration with their employer and would then not be subject to the minimum assessment base for health insurance contributions. However, as of 1 January 2026, this declaration will no longer be valid, as the relevant provision of the law will be repealed from that date.
2. Childcare Benefits Will Be Available Only to “State-Insured Persons”
The childcare-related benefit will only be available if the employee is registered with their health insurance company as a state-insured person.
From 2026 onwards, this applies to individuals who personally and properly care for at least one child under the age of 7.
- Important – key change! Employees must apply for classification as a state-insured person themselves, directly with their health insurance company.
Entitlement to the benefit arises no earlier than the day following the delivery of the notification to the health insurance company, and retroactive application is not possible.
3. New Notification Obligation for Employees
As of 1 January 2026, employees will have a statutory obligation towards their employer to:
- inform the employer that they are (or have ceased to be) a state-insured person,
- provide the employer with confirmation of entitlement issued by the health insurance company.
Without this information, the employer will not be able to correctly assess the health insurance contributions.
We therefore recommend that employers inform employees who care for a child under the age of 7 to:
- verify their status with their health insurance company,
- submit the required notification if they wish to continue applying the benefit.
4. Change in the Employer’s Reporting Obligation towards the Health Insurance Company
As of 2026, the employer’s reporting obligation towards the health insurance company will also be reduced. Employers will newly be required to report only the commencement of maternity leave and parental leave.
It will therefore no longer be necessary to report, for example, childcare for a child under the age of 7, a child’s university studies up to the age of 26, the granting or withdrawal of a pension, etc.
5. Notifications to Health Insurance Companies Will Be Submitted Exclusively Electronically
Another significant change is the full digitisation of communication. Paper submissions will no longer be accepted. As of 1 January 2026, the Employer’s Bulk Notification and the Overview of Insurance Premium Payments may be submitted exclusively in electronic form, via the following channels:
- health insurance company portals,
- client portals (e.g. VoZP),
- data boxes,
- the use of a guaranteed electronic identity.
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