ČESKÁ SPRÁVA SOCIÁLNÍHO ZABEZPEČENÍ

Insurance rates


Insurance rates from the assessment base for social insurance in the Czech Republic valid from 1. 7. 2019 (%)

  Sickness insurance Pension insurance State employment policy In total
Employer 2.1 21.5 1.2 24.8
Employee - 6.5 - 6.5
Self-employed person 2.1
(voluntary participation)
28 1.2 29.2
(31.3)
A person voluntarily participating in pension insurance - 28 - 28
A foreign employee in accordance with § 3 letter q) of the Sickness Insurance Act 2.1
(voluntary participation)
- - 2.1

 

With Act No. 32/2019 Coll., effective of 1 July 2019, the so-called waiting period, during which the persons in employment or service are not provided with salary or wage compensation, or salary or other income (usually for the first 3 days of the incapacity for work) in the event of a temporary incapacity for work, is cancelled.  Effective of the same date, to provide certain compensation for the cancellation of the waiting period, the sickness insurance premiums rate shall be reduced by 0.2%.

In connection with the reduction of the sickness insurance premium rates of the self-employed persons and foreign employees, the minimum sickness insurance premium rates of such persons are reduced to CZK 126 (2.1% of the minimum assessment base which amounts to CZK 6,000), effective of 1 July 2019. From 1 January 2019 to 30 June 2019 the minimum sickness insurance premium rate of such persons shall be CZK 138.