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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti
Tax name in English Social security and employment policy contributions
Member State CZ-Czech Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No. 589/1992 Coll. as amended notably by 10/1993, 160/1993, 307/1993, 42/1994, 241/1994, 59/1995, 118/1995, 149/1995, 104/1996, 113/1997, 134/1997, 306/1997, 18/2000, 29/2000, 118/2000, 132/2000, 220/2000, 238/2000, 492/2000, 353/2001, 263/2002, 424/2003, 425/2003, 437/2003, 186/2004, 281/2004, 359/2004, 436/2004, 168/2005, 253/2005, 377/2005, 361/2005, 62/2006, 189/2006, 264/2006, 585/2006, 153/2007, 181/2007, 261/2007, 296/2007, 305/2008 (part), 189/2006, 585/2006, 153/2007 (part), 261/2007 (part), 296/2007 (part), 305/2008, 2/2009 Sb., 41/2009, 158/2009, 221/2009, 303/2009,  306/2008, 285/2009 , 362/2009 ., 227/2009 , 347/2010, 73/2011, 309/2002, 347/2010 (part), 458/2011, 399/2012 Coll.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Czech Republic.

 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Earners of employed or self-employed income.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Personal income.

Basis of assessment:

For employed persons the taxable income from employment.

The maximum assessment base is 48 times the monthly economy-wide average wage (i.e. CZK 1,277,328) for both employed and self-employed persons.

For self-employed persons the tax base is 50 % of tax base of personal income tax. 

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
6.50 %  From  EUR/Natcur  To  EUR/Natcur
3.50 %  From  EUR/Natcur  To  EUR/Natcur

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Lower pension contribution rate is possible from 2013 and is relevant only for pension savings participants.Contributions paid to the new funded scheme is 5 p.p. of income with parallel lowering of participants' public pension insurance payments to the PAYG scheme by 3 p.p.


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

 For employees: 

 

Purpose of payment

Employer (%)

Employee (%)

Pension insurance contribution

21.5

6.5 or 3.5

Contribution to state employment policy

1.2

0.0

Sickness insurance contribution

2.3

0.0

 

 For self-employed:

Purpose of payment

Employer (%)

Pension insurance contribution

28.0 or 25.0

Contribution to state employment policy

1.2

Sickness insurance contribution (voluntary)

2.3

 
Tax due date

Contributions that must be paid from gross wage by employees are withheld by employers monthly. Self-employed persons pay the advance payments for each calendar month if they are obliged to pay those advances. Advances are payable up to the twentieth day of the following calendar month. Contributions (supplementary payment of contributions) are payable up to the eighth day following the day on which the self-employed person submitted or should have submitted a statement of income and expences for the calendar year for which social security and state employment policy contributions are paid.

 
Tax collector

Czech Social Security Administration (submited to Ministry of Labour and Social Affairs), Ministry of Defence, Ministry of Justice, Ministry of Interior.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121a + b + c

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 71,647.00 CZK 1.77
2011 70,999.00 CZK 1.76
2010 69,272.00 CZK 1.75
2009 66,042.00 CZK 1.68
2008 85,795.00 CZK 2.14
2007 82,024.00 CZK 2.14
2006 75,097.00 CZK 2.14
2005 69,606.00 CZK 2.14
2004 65,804.00 CZK 2.15
2003 61,232.00 CZK 2.19
2002 58,038.00 CZK 2.17
2001 54,195.00 CZK 2.12
2000 49,833.00 CZK 2.10
1999 46,989.00 CZK 2.10
1998 45,356.00 CZK 2.12
1997 42,544.00 CZK 2.18
1996 38,444.00 CZK 2.12
1995 35,871.00 CZK 2.27

Comments