Taxes in Europe Database v2
Law No. 187/2006 Coll. and Law No. 589/1992 Coll.
The Czech Republic.
Self-employed persons who have to submit an application form for voluntary sick insurance.
The amount of the assessment base is voluntary (the minimum amount of the assessment base must be at least 115 CZK per month).
50 % of tax base of personal income tax of self-employed
Rate equals is 2.3 %.
Minimum monthly premium contributions amount to 115 CZK per month.
Contributions must be paid up to the twentieth day of the following calendar month.
The Czech Social Security Administration.