What is left of your Czech salary after social security, health insurance and income tax? Or the other way round: which gross salary gives you the net pay you want? For an employee in a main job. Nothing is sent to us.
How it is calculated
From your gross salary (hrubá mzda), you pay 7.1% social security (6.5% pension and 0.6% sickness insurance) and 4.5% health insurance, one third of the 13.5% total; your employer pays the rest on top. Income tax is 15% of your gross salary, rounded up to whole hundreds of crowns, and 23% on the part above three times the average wage per month.
From the tax, the employer deducts your tax credits, but only if you signed the tax declaration (prohlášení poplatníka) with this employer. You can sign it with one employer at a time. The credits are a monthly credit for every taxpayer and credits for the children who live with you. When the child credits are higher than your tax, the difference is paid to you as a tax bonus, if you earn at least half the minimum wage that month. From 2027 there is again a credit for students.
Not included: a second job, agreements (DPP or DPČ), pensioners (no pension insurance), and the yearly limit on social security for very high salaries. Amounts are rounded the way Czech payroll does, so your payslip can differ by a few crowns. Worked only part of the year, or have a spouse, mortgage or pension savings? The tax refund estimate shows what the yearly tax settlement can bring.
Official sources
Income Tax Act 586/1992 Sb. (§ 6, § 16, § 35ba, § 35c, § 38h); Social Insurance Act 589/1992 Sb.; Public Health Insurance Act 592/1992 Sb.; financnisprava.cz, cssz.cz.
