Navigation path


Generic Tax Name Social security contribution - Voluntary sick insurance (Self-employed)
Tax name in the national language Dobrovolné pojistné na nemocenské od OSVČ
Tax name in English Voluntary sick insurance paid by self-employed
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. 187/2006 Coll. and Law No. 589/1992 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

Self-employed persons who have to submit an application form for voluntary sick insurance.

 
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

The amount of the assessment base is voluntary (the minimum amount of the assessment base must be at least 115 CZK per month).

 
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:
      50.00 %
Based on salary
Capped
Comments

50 % of tax base of personal income tax of self-employed


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

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

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

Rate equals is 2.3 %.

Minimum monthly premium contributions amount to 115 CZK per month.

 
Tax due date

Contributions must be paid up to the twentieth day of the following calendar month.

 
Tax collector

The Czech Social Security Administration.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61132a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 171.00 CZK 0.00
2011 299.00 CZK 0.01
2010 559.00 CZK 0.01
2009 534.00 CZK 0.01
2008 798.00 CZK 0.02
2007 901.00 CZK 0.02
2006 841.00 CZK 0.02
2005 831.00 CZK 0.03
2004 799.00 CZK 0.03
2003 710.00 CZK 0.03
2002 700.00 CZK 0.03
2001 635.00 CZK 0.03
2000 584.00 CZK 0.03
1999 549.00 CZK 0.03
1998 546.00 CZK 0.03
1997 822.00 CZK 0.04
1996 487.00 CZK 0.03
1995 594.00 CZK 0.04

Comments