On top of the gross salary, a Czech employer pays social security and health insurance. Enter the gross salary and see the full cost per month and per year. Nothing is sent to us.
How it is calculated
For an employee, the employer pays 24.8% social security and 9% health insurance on top of the gross salary. Together that is 33.8%: a gross salary of 50,000 CZK costs the company 66,900 CZK a month. The employee pays their own 7.1% social security and 4.5% health insurance out of the gross salary; see the net salary calculator.
For a full-time employee, health insurance is paid on at least the minimum wage. If the salary is lower, the employer pays the difference. Social security stops at a yearly maximum: on salaries above that limit, the yearly cost is lower than twelve times the monthly cost.
Agreements: DPP and DPČ
An agreement to perform work (dohoda o provedení práce, DPP) is for up to 300 hours a year with one employer. Up to the monthly limit (11,999 CZK in 2026) the employer pays no social or health insurance on it; above it, insurance is paid as for an employee. An agreement to perform work activity (dohoda o pracovní činnosti, DPČ) has a lower limit (4,499 CZK). Since 2025 employers report every DPP to social security, also below the limit.
Not included: other costs of an employee, such as meal vouchers, a pension contribution, the payroll work itself, or the accident insurance every employer pays (about 0.2–0.3% of the salaries).
Official sources
Social Insurance Act 589/1992 Sb.; Public Health Insurance Act 592/1992 Sb.; Labour Code 262/2006 Sb. (§ 74–77); cssz.cz.
