Social security and sickness 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 our services can be found here.
1. Types of insurance contributions
- Sickness insurance contribution – covers loss in income due to illness or accident (sickness benefit will be paid after 4 days of illness)
- Retirement- pension insurance contribution
- Contribution to the governmental employment policy
2. Dutiable persons
- Employers
- Employees
- Freelancers (they must only pay for sickness 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 – 24,8% total, thereof:
- 2,1% sickness insurance contribution
- 21,5% retirement- pension insurance contribution
- 1,2% contribution to governmental employment policy
Employees:
- 6,5% retirement- pension insurance contribution
- 0,6% sickness insurance contribution
Freelancers – 29,2% total (without sickness insurance), thereof:
- 29,2% retirement- pension insurance contribution and the contribution to the governmental employment policy
- 2,7% sickness insurance contribution (if they voluntarily register for sickness insurance)
Publication date 27.10.2019 Last updated date: 12.7.2024
