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Creating a fiscal space for health is a fundamental health policy challenge. It is closely linked to the availability of health care, as well as the economic cycle and the setting of mandatory payments to health care. It is also considered important by the World Health Organization. The paper deals with the possibilities of its setting in the Czech Republic in relation to some recent proposals. It also shows the inverse relationship between the subsidy for state insured persons and the rate of health insurance as a payroll tax payment. It also points in part to the follow-up possibilities of optional funding schemes for above-standard care, while maintaining the availability and quality of standard care.