Social security and health insurance in the Czech Republic
Here you can find general information about the social security and health insurance in the Czech Republic.
In cooperation with our partner who is a well-known Czech tax consultant we can offer you individual consulting considering social security and health insurance in the Czech Republic (especially consulting in terms of compulsory registration and tax liability of companies with residence in the Czech Republic as well as statements, analyses and representation in front of the responsible authorities in the Czech Republic):
Detailed information on this topic can be found here.
1. Types of fees
- Health insurance fee – covers loss in income due to illness or accident (sickness benefit will be paid after 4 days of illness)
- Pension insurance fee
- Fee for governmental employment policy
2. Dutiable persons
- Employers
- Employees
- Freelancers (they must only pay for health insurance if they voluntarily register for it)
3. Contribution basis
- Employers – amount of the gross wage of all employees
- Employees – gross wage
- Freelancers – can set their own contribution basis, but at least 50% of their income (after deduction of the costs)
4. Contribution rates
Employers – 25% total, thereof:
- 2,3% health insurance contribution
- 21,5% pension insurance contribution
- 1,2% governmental employment policy contribution
Employees:
- 6,5% pension insurance contribution
Freelancers – 29,2% total (without health insurance), thereof:
- 29,2% pension insurance contribution and the contribution to the governmental employment policy
- 2,3% health insurance contribution (if you voluntarily register for health insurance)
Publication date 27.10.2019 Last updated date: 31.10.2019