Social security contribution - Employers

    Generic part

    Social security contribution (Employers)
    Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti
    CZ - Czech Republic
    CZK
    Date
    Year
    1993/01/01
    2018/01/01
    2018/03/09 09:53:41
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    CZ - Czech Republic
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    28 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    1,438,992
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d611c-c01 + d611c-c02 + d611c-c03
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    322,579
    6.7655 %
    19.4504 %
    2015
    304,241
    6.62 %
    19.4499 %
    2014
    288,450
    6.6867 %
    19.7443 %
    2013
    278,047
    6.7847 %
    19.4865 %
    2012
    275,747
    6.7919 %
    19.844 %
    2011
    273,087
    6.77 %
    20.0542 %
    2010
    266,538
    6.7266 %
    20.5996 %
    2009
    251,646
    6.4025 %
    19.856 %
    2008
    278,989
    6.9329 %
    20.89 %
    2007
    266,728
    6.9458 %
    20.1396 %
    2006
    244,199
    6.9517 %
    20.4828 %
    2005
    226,340
    6.9325 %
    20.2392 %
    2004
    213,992
    6.9876 %
    20.1747 %
    2003
    199,110
    7.0848 %
    20.7621 %
    2002
    188,618
    7.0337 %
    21.0709 %
    2001
    176,225
    6.8615 %
    21.1221 %
    2000
    162,035
    6.8099 %
    20.9118 %
    1999
    152,629
    6.8065 %
    20.5378 %
    1998
    147,400
    6.8673 %
    21.2092 %
    1997
    138,255
    7.0584 %
    21.0296 %
    1996
    124,607
    6.8528 %
    20.5981 %
    1995
    107,612
    6.7832 %
    19.6297 %

    Footnotes