Premium payments and amounts
The premium shall be calculated by a fixed percentage from the assessment base for the decisive period. This period being the calendar month for which the insurance premiums are paid for employers and employees. For the self-employed persons, this period is a calendar year and the assessment basis for the premium is the amount determined by them, but not less than 50% of their tax base. If the amount determined above is lower than the statutory minimum assessment base and the activity carried out as a self-employed person is the main activity, the self-employed person will pay the premiums from the lowest assessment base.
In the Czech Republic, mandatory monthly premiums for employees are paid by their employer. The employee, as a payer of the premium, has no obligations in relation to the payment of premiums, these obligations are fulfilled by the employer for him/her - the employer will deduct the premium from his/her salary (remuneration) that the employee must pay and, will pay it together with the premiums that the employer is obliged to pay, to the competent DSSA. Any failure by the employer to pay the premium will not cause harm to a particular employee, and neither his/her participation in the insurance nor his/her sickness and pension insurance benefits will be affected. The condition is that the employee is duly registered by the employer with the competent DSSA via an electronic form - Notice of the commencement of employment (termination of employment). The employee can check whether he/she is registered with the competent DSSA (the pay slip should give details of the amounts that thee employer has paid for the social security premium for the employee) and, in case of doubt, he/she may contact the competent DSSA.
For more information, please see:
The self-employed persons pay their premiums on a monthly basis in the form of advances. For more information, please see:
- Assessment basis
- Employer´s obligations - insurance
- Obligations of the self-employed persons
Last update: 16. 2. 2022