Employers, employees who are participants in sickness and pension insurance, self-employed persons, and people who have voluntarily signed up for pension insurance are obliged to pay insurance.
The legal regulations of premiums are contained in the Act No. 589/1992 Col., on Premiums for Social Security and Contribution to the State Policy of Employment, as amended
(Does not include premiums for health insurance, which is collected by health insurance companies.)
The amount of premium is determined by a percentage rate from the basis of assessment established for the decisive period. This is for employers the calendar month, for which premium is paid. For self-employed persons, the period concerned is a calendar year and the assessment base for calculating the insurance premium is the amount that they themselves determined, but not less than 50% of the tax base.