Czech Republic Social Contributions Guide
Czech Republic mandatory social contributions for 2026. The guide covers Sociální pojištění (Social Insurance) — employee at 7.1% (pension 6.5% + unemployment 0.6%), employer at 24.8% (pension 21.5% + sick leave 2.1% + unemployment 1.2%); Zdravotní pojištění (Health Insurance) — employee at 4.5%, employer at 9%. Total burden: employee 11.6%, employer 33.8%. The maximum assessment cap applies to social insurance (CZK 2,110,416 for 2025) but not to health insurance.
Sociální pojištění — Social Insurance
The social insurance contribution (sociální pojištění) consists of three sub-components: pension insurance (důchodové pojištění), sick leave insurance (nemocenské pojištění), and unemployment insurance (příspěvek na státní politiku zaměstnanosti). The rates are set by law and apply to the employee's gross monthly salary up to the maximum assessment base.
- Employee rate — 7.1%: The employee pays 6.5% for pension insurance and 0.6% for the state employment policy (unemployment). Sick leave insurance is NOT paid by the employee — it is paid entirely by the employer.
- Employer rate — 24.8%: The employer pays 21.5% for pension insurance, 2.1% for sick leave insurance (nemocenské pojištění), and 1.2% for the state employment policy (unemployment).
- Maximum assessment base — CZK 2,110,416 (2025): The maximum annual assessment base for social insurance is CZK 2,110,416 for 2025 (approximately CZK 175,868 per month). Any income above this cap is NOT subject to social insurance contributions. The cap is adjusted annually.
For example: an employee earning CZK 80,000/month gross pays CZK 5,680/month (CZK 80,000 × 7.1%) for social insurance. The employer contributes CZK 19,840/month (CZK 80,000 × 24.8%).
Zdravotní pojištění — Health Insurance
The health insurance contribution (zdravotní pojištění) funds the Czech public health care system (veřejné zdravotní pojištění). All employees and employers must contribute. Unlike social insurance, there is NO maximum assessment cap — contributions apply to the full gross salary. Health insurance is administered by health insurance companies (zdravotní pojišťovny), with the largest being VZP (Všeobecná zdravotní pojišťovna).
- Employee rate — 4.5%: The employee pays 4.5% of gross salary. Unlike social insurance, there is no sub-division — the entire 4.5% goes to the health insurance system.
- Employer rate — 9%: The employer pays 9% of the employee's gross salary. Together with the employee share, the total health insurance contribution is 13.5% of gross salary.
- No maximum cap: Health insurance contributions apply to the full gross salary without any upper limit.
For example: an employee earning CZK 80,000/month gross pays CZK 3,600/month (CZK 80,000 × 4.5%) for health insurance. The employer contributes CZK 7,200/month (CZK 80,000 × 9%).
Total Contribution Summary
| Component | Employee | Employer | Total |
|---|---|---|---|
| Pension (důchodové) | 6.5% | 21.5% | 28.0% |
| Sick leave (nemocenské) | — | 2.1% | 2.1% |
| Unemployment (SPZ) | 0.6% | 1.2% | 1.8% |
| Social Insurance Total | 7.1% | 24.8% | 31.9% |
| Health (zdravotní) | 4.5% | 9.0% | 13.5% |
| Grand Total | 11.6% | 33.8% | 45.4% |
FAQs
Are social contributions tax-deductible?
The employee's social and health insurance contributions are deductible from the personal income tax base as mandatory contributions. The employer contributions are a tax-deductible business expense.
Do self-employed persons (OSVČ) pay social and health insurance?
Yes. Self-employed persons (OSVČ — osoba samostatně výdělečně činná) must pay both social and health insurance. The rates are different from employees: the social insurance rate for OSVČ is 29.2% (28.0% pension + 1.2% state employment policy) for main activity, and the health insurance rate is 13.5%. The assessment base for OSVČ is 55% of the gross profit (dílčí základ daně). OSVČ can also opt-in for sick leave insurance at 2.1%.
What happens if contributions are not paid?
Non-payment of social and health insurance contributions can result in penalties, enforcement proceedings, and in extreme cases, criminal liability. Employers who fail to deduct and remit contributions face significant fines from ČSSZ (Czech Social Security Administration) and the respective health insurance company.
Do foreign workers pay Czech social contributions?
Foreign workers employed in the Czech Republic are generally subject to the same contribution rules. However, they may be exempt under a bilateral social security agreement (the Czech Republic has agreements with over 80 countries). Posted workers from EU/EEA countries typically remain subject to their home country's social security under A1 forms (Regulation EC 883/2004).
Is the maximum assessment base adjusted annually?
Yes. The maximum assessment base for social insurance is adjusted annually based on the average wage. For 2025, it is CZK 2,110,416 (CZK 175,868/month). The 2026 figure is typically announced in the autumn of 2025 and generally reflects wage growth.