This dissertation deals with the Czech and the German public health insurance system. The main aim is to analyze the public health insurance system in the Czech Republic and Germany and their comparison according to selected criterias. The dissertation is divided into four parts. In the first chapter there are briefly described various methods of financing health care. The content of the second chapter is the analysis of the German public health insurance system. This chapter also presents the basic characteristics of the German private health insurance. In the third chapter we can find the analysis of the Czech public health insurance system. An integral part of the second and the third chapter is the analysis of the income of the public health insurance system in 2005 - 2010. In chapter four there is a comparison of the two systems of public health insurance. Then individual parts are selected from the systems (the insured, the assessment basis, the insurance rate and income of the public health insurance) and they are compared according to selected quantitative and qualitative criterias.