Taxes in Europe Database v2
Law No. 592/1992 Coll., latest amendments No. 59/1995, 149/1996, 48/1997, 127/1998, 258/2006, 492/2000, 49/2002, 176/2002, 424/2003, 437/2003, 455/2003, 53/2004, 438/2004, 135/2005, 381/2005, 413/2005, 545/2005, 62/2006, 117/2006, 189/2006, 214/2006, 264/2006, 261/2007 Coll. and Law No. 48/1997 Coll. With its latest amendments (especially 261/2007 Coll.).
Health insurance funds.
Employees, employers, self-employed persons, natural persons without taxed incomes and state.
For employed persons - the taxable income from employment, minimum tax base is minimum wage. The minimum does not apply in certain exceptions (disabled persons, seniors receiving no pension, person who cares for child up to 7 years or two children up to 15 years).
For the self-employed, the tax base is 50 % of taxable business income. The minimum is 12 times 50% of the average wage.
For children, pensioners, etc., the tax base is a fixed amount of 5,355 CZK set by law (State pays health insurance for these persons).
The total amounts to 13.5 % of assessment base.
For employment income the employer's share is 9 %, the employee's share is 4.5 %.
Insurance premiums that must be paid by employees are withheld by employers.
Self-employed persons are obliged to pay the advance payments for each calendar month. Advances are payable up to the eight day of the following calendar month. Persons without taxed incomes pay the contributions by themselves on a monthly bases. For children, pensioners etc. the state pays the contributions monthly as well.