Assessment base

The assessment base shall be

• for employees, with regard to the pension insurance, their sum of income, except for the reimbursement of expenses paid as a percentage from the salary base to government officials and certain public authorities and judges who are, or would be, subject to taxation in the Czech Republic, the subject of income tax and shall not be exempt from the tax and which the employer has accounted for the employees in connection with their job that constitutes a participation in the sickness insurance. The accounted income shall mean any fulfilment, in monetary or non-monetary form or in the form of an benefit, has been provided by the employer to the employee or for his/her benefit, credited to him/her or has other form of fulfilment provided by the employer on behalf of the employee. From this income, the employee's assessment base shall not include compensation for damages under the Labour Code and the legislation governing service relationships, severance payments and other severance, settlement or gratuity payments to which entitlement has arisen under specific legislation, and remuneration at the end of the term of office to which entitlement has arisen under specific legislation, a loyalty allowance of miners, benefits granted to beneficiaries of old-age or disability pensions for the third degree disability after one year from the date of termination of employment and one-off social assistance provided to the employee to get over particularly difficult life circumstances arising from natural disasters, fire, environmental or industrial accidents or other major emergencies,

• for employers, the amount equal to the sum of the assessment bases of their employees,

• for the self-employed persons, this is the calendar year and the assessment base for the purpose of the premium is the amount determined by them, but not less than 50% of the tax base. If the determined amount is lower than the statutory minimum assessment base and the activity carried out as the self-employed is the main activity, the self-employed person shall pay the premiums from the lowest assessment base.