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Measure Name
Date when measure came into force
Abolition of maximum threshold 2013/01/01
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Generic Tax Name Social security contribution - Compulsory health insurance (Employers)
Tax name in the national language Pojistné na všeobecné zdravotní pojištění
Tax name in English Compulsory health insurance
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

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

Social security contribution Employers
Legal base

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.).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Health insurance funds.

Geographical Scope Czech Republic.
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


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



Employees, employers, self-employed persons, natural persons without taxed incomes and state.

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


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

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


Income considered Domestic income
Worldwide income

Benefits in kind

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





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).

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


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

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

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 Employers are tax deductible Yes No


Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



Special surcharges

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


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 %.

Tax due date

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.

Tax collector

Health insurance funds.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d61121e

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 50,245.00 CZK 1.24
2011 49,071.00 CZK 1.22
2010 47,546.00 CZK 1.20
2009 46,114.00 CZK 1.18
2008 47,440.00 CZK 1.18
2007 45,638.00 CZK 1.19
2006 41,459.00 CZK 1.18
2005 38,710.00 CZK 1.19
2004 35,519.00 CZK 1.16
2003 33,632.00 CZK 1.20
2002 31,575.00 CZK 1.18
2001 28,478.00 CZK 1.11
2000 27,439.00 CZK 1.16
1999 25,979.00 CZK 1.16
1998 24,808.00 CZK 1.16
1997 23,385.00 CZK 1.20
1996 21,481.00 CZK 1.19
1995 18,665.00 CZK 1.18