Premium rates
Social security premium rates:
|
| SICKNESS INSURANCE | PENSION INSURANCEí | STATE EMPLOYMENT POLICY | TOTAL |
| EMPLOYER | 2,1 % | 21,5 % | 1,2 % | 24,8 % |
| EMPLOYEE | 0,6% | 6,5 % | --- | 7,1% |
| SELF-EMPLOYED PERSON | 2,7% (voluntary participation) | 28 % | 1,2 % | 29,2 % (31,9%) |
| PERSON VOLUNTARILY PARTICIPATING IN THE PENSION INSURANCE | --- | 28 % | --- | 28 % |
| FOREIGN EMPLOYEE | 2,7% (voluntary participation) | --- | --- | 2,7% |
Act No 455/2022 comes into effect on 1 January 2023. This introduces, in connection with the early retirement of so-called paramedics and members of a company's firefighting units, a higher levy of insurance contributions for employers.
Act No 216/2022 enters into force on 1 February 2023, and introduces a discount on insurance contributions for specific groups of employees (parents who care for a child under the age of 10, persons with incapacities or persons over the age of 55) who are unable to work for the specified weekly working hours. Therefore, there is also the condition (with one exception) of agreeing on a shorter working or duty week, from at least 8 to at most 30 hours per week.
Further information can be found here in Czech, more detailed information may be provided by the relevant District Social Security Administration.
Last update: 22. 1. 2024