The new tax and levy system of the Czech Republic was introduced as part of a comprehensive tax reform in 1993. In addition to the introduction of the value added tax system, excise duties and the modern concept of income tax, the biggest novelty in terms of the subject of this paper was the introduction of health and social insurance. The article deals with some distortions in the field of health insurance. The redistribution of flows within health insurance is a very good example of significant inequality between entities on the side of payments, while at the same time equal to the side of benefits. A similar situation occurs in the area of pension insurance. Nevertheless, even in this insurance there is a redistribution in favor of self-employed persons - their often very low pensions are in fact still high comparing to the amount of premiums paid.