Social insurance and non-wage labor cost
Last reviewed 09 Mar 2023
Social insurance
Statutory health, accident and pension insurance for all gainfully employed persons
Contribution rates and maximum contributions
There is a maximum basis of assessment for both self-employment and employment for the social security. There is no maximum basis for the health insurance.
Self-employed persons
Health insurance
13.5 % (medical care in case of illness)
Pension insurance
29.2% (includes pension and unemployment policy insurance)
2.1% sickness insurance (not obligatory)
Obligatory pension fund
N/A
Accident insurance
N/A
Maximum contributions
health insurance: no
pension and unemployment policy insurance: CZK 1,935,552 (EUR 80,263)
Employed persons
Health and accident insurance
Employee 4.5 %, employer 9 %
Pension insurance
Employee 6.5 %, employer 21.5 %
There is a relief on employer's part of contributions of 5% from the contributions if employing certain groups of employees (e.g. employees younger than 21 and older than 55 years, parents working on part time, etc.)
Maximum contributions
health insurance: no
pension and unemployment policy insurance: CZK 1,935,552 (EUR 80,263)
Others
Sick insurance: Employee 0%; Employer 2.1%
Unemployment policy insurance: Employee 0%, Employer 1.2%
Severance fund
minimum of one times the average earnings in case the employment with the employer lasted less than 1 year
minimum of twice the average earnings in case the employment with the employer lasted between 1 to 2 years
minimum of three times the average earnings in case the epmoyment with the employer lasted at least 2 years
Non-wage labor costs
Employer also pays accident insurance (varying, depending on employment category): from 0.28 % to 5.04 %
