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Generic Tax Name Social security contribution - Voluntary pension insurance (Employers)
Tax name in the national language Dobrovolné pojistné na důchodové pojištění
Tax name in English Voluntary pension 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
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 155/1995.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Czech Republic.
 
Taxpayers
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

Comments

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

Comments


Comments

The participant (natural person) must be older than eighteen years old and must to submit an application form for voluntary pension contributions. The application might be fully accepted only for particular reasons, e. q. the persons which are unemployed, the persons which are studying high school or university, the persons which are working outside the Czech Republic. The application submitted without reason is limited for ten years.

 

 
Tax object and basis of assessment
Employers 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 Employers 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 Employers












Comments


Comments

The minimum assessment base is defined as ¼ of the economy-wide average wage. The maximum yearly assessment base is 48 times the monthly economy-wide average wage (i.e. CZK 1 277 328).

 
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 Employers are tax deductible Yes No


Comments

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

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Rate is 28 % or 30 %. Higher pension contribution rate is possible from 2013 and it is relevant only for
pension savings participants.


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

The tax rate is 28 % of the assessment tax base.

 
Tax due date

Premium contributions are usually paid monthly.

 
Tax collector

Czech Social Security Administration.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61132b

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 142.00 CZK 0.00
2011 124.00 CZK 0.00
2010 102.00 CZK 0.00
2009 101.00 CZK 0.00
2008 84.00 CZK 0.00
2007 73.00 CZK 0.00
2006 59.00 CZK 0.00
2005 52.00 CZK 0.00
2004 44.00 CZK 0.00
2003 40.00 CZK 0.00
2002 37.00 CZK 0.00
2001 34.00 CZK 0.00
2000 32.00 CZK 0.00
1999 35.00 CZK 0.00
1998 28.00 CZK 0.00
1997 26.00 CZK 0.00
1996 15.00 CZK 0.00
1995 19.00 CZK 0.00

Comments