Survival Kit V. Employment and Labour Regulations Social Security and Health Insurance

Social Security and Health Insurance

Premiums for social security comprise pension insurance premiums, sickness insurance premiums and contribution to the state employment policy.

The amount of insurance premiums shall be determined as a percentage rate of the “assessment base” and equals:

on the employer’s part 24.8 % of the assessment base (of which 2.1 % for sickness insurance, 21.5 % for pension insurance, 1.2 % for the state employment policy);
for an employee 6.5 % of the assessment base;
for a self-employed person
- 24.8 % of the assessment base (of which 28 % for pension insurance, 2.1 % for the state employment policy) for a self-employed person participating in pension insurance,
- 2.3 % of the assessment base for a self-employed person who participates in sickness insurance;
for a person who voluntarily participates in pension insurance 28 % of the assessment base;
2.1 % of the assessment base for a foreign employee.

The payer of premiums is obliged to calculate the relevant amount of premiums and pay the amount to the account of the district social security administration.

Premiums for Public Health Insurance

9 % of the assessment base for an employer (paid by the employer for an employee).
4.5 % of the assessment base for the employee (paid by the employee in the form of deduction from salary made by the employer).
13.5 % of the assessment base for a self-employed person.
13.5 % of the minimum salary for a person who has no income from employment or independent gainful activities (self-employed persons) during the entire calendar month and premiums are not paid on their behalf by the State.

The payer of premiums is obliged to calculate the relevant amount of premiums and pay the amount to the account of the competent health insurance company.

Salary and Salary Grades Public Holidays, School Year

Labour Office of the Czech Republic
Regional branch in Brno
Rosice contact office Tyršova 75
665 01 Rosice u Brna

JUDr. Daniela Kubišová
daniela.kubisova@bo.mpsv.cz