RU RU EN EN CZ CZ
Homepage / Services / Calculation of the net salary in the Czech...

Calculation of the net salary in the Czech Republic

Note! The minimum salary in 2017 - 11.000 Kč. (Čistá mzda - net salary).

In 2016 the minimum salary in the Czech Republic was – 9 900 Kč.

In 2015 the minimum salary in the Czech Republic was – 9 200 Kč.

In 2014 the minimum salary in the Czech Republic was – 8 500 Kč.

In 2013 the minimum salary in the Czech Republic was – 8 500 Kč.

  • Superhrubá mzda or Super-Gross salary - is a salary, including gross salary plus contributions paid by the employer, plus tax.
    Superhrubá mzda = gross salary + 25% social security + 9% health insurance and income tax.
  • Hrubá mzda or gross salary (brutto) – is a salary of employee, before making a deductions of health insurance and social insurance. These contributions of health insurance and social security makes a director from employee salaries (according to law), the employee gets net salary on hands or on bank account.
    Hrubá mzda = net salary+ 6.5% social security + 4.5% health insurance.
  • Čistá mzda or net salary– it is salary that employees (director) gets on hand or to the account after taxes, as well as of contributions of the health insurance and social security.
  • Social security includes:
    • Sickness insurance (Nemocenské pojištění) - 2,3%
    • Pension insurance (Důchodové pojištění) - 6,5% / 21,5%
    • State Employment Policy (Státní politika zaměstnanosti) - 1,2%
  • Incase, if employee salary is less than the statutory minimum, the contributions of the health insurance is calculated from the amount of the minimum wage in the Czech Republic.


Taxes discounts:

Tax benefits may calculate only if the employee has signed a «Prohlášení poplatníka daně z příjmů fyzických osob ze závislé činnosti a funkčních požitků», it is an application of the taxpayer.

  • Taxpayer Discounts: 24 840 Kč (per month 2070 Kč)
  • Students discounts: 4020 Kč (per month 335 Kč)
  • Children’s discount: first child 13 404 Kč (1117 Kč per month), two children (+ 1 417 per month), the third and more children (+ 1 717 per month). For children with disabilities, this discount is multiplied by 2.

Examples:

Gross employees salary (brutto) 15 000 per a month.

Taxpayer discount without children

Super-gross salary: 20 100 Kč ( gross salary + 25% social security + 9% health insurance +income tax).

Gross salary: 15 000 Kč

The health insurance: Employee 675 Kč / Employer 1350 Kč

Social security: Employee 975 Kč / Employer 3750 Kč

Income tax calculated from 20 100 Kč. Tax advance from 20 100 Kč is - 3015 Kč. Taxpayer discount is 2070Kč. Total income tax is 945 Kč.

Net salary: 20 100 – (675+1350+975+3750) +945=12 405 Kč.


Taxpayer discount. Students discount.

Super-gross salary is 20 100 Kč (gross salary + 25 % social security + 9% health insurance + income tax).

Gross salary: 15 000 Kč

The health insurance: Employee 675 Kč / Employer 1350 Kč

Social security: Employee 975 Kč / Employer 3750 Kč

Income tax calculated from 20 100 Kč. Tax advance from 20 100 Kč is 3015 Kč. Student discount is 335Kč. Taxpayer discount is 2070Kč.Total income tax is 610 Kč.

Net salary: 20 100 – (675+1350+975+3750) +610=12 740 Kč.


Taxpayer discount and 1 child

Super-gross salary: 20 100 Kč

Gross salary: 15 000 Kč

The health insurance: Employee 675 Kč / Employer 1350 Kč

Social security: Employee 975 Kč / Employer 3750 Kč

Income tax calculated from 20 100 Kč. Tax advance from 20 100 Kč is 3015 Kč. Taxpayer discount is 2070Kč. Discount for 1 child is 1117 Kč.Total income tax is 0 Kč.In this case, there is a tax bonus per child: 172 Kč.

Net salary: 20 100 – (675+1350+975+3750) +172= 13 522 Kč.

 

Taxpayer discount and 2 children

Super-gross salary: 20 100 Kč

Gross salary: 15 000 Kč

The health insurance: Employee 675 Kč / Employer 1350 Kč

Social security: Employee 975 Kč / Employer 3750 Kč

Income tax calculated from 20 100 Kč. Tax advance from 20 100 Kč is 3015 Kč. Taxpayer discount is 2070 Kč. Discount for 2 children is 1117 Kč + 1417 Kč = 2534 Kč. Total income tax is 0 Kč. In this case, there is a tax bonus per two children: 1589 Kč.

Net salary: 20 100 – (675+1350+975+3750) +1589= 14 939 Kč.

Tax bonus per tree children: 3306 Kč.

*The tax bonus is calculated in that case, if in the calculation of income tax, including discount, the amount obtained is less than 0 (out of minus). In this case accrued a tax bonus. 

Calculation of the net salary in the Czech Republic:

Superhrubá mzda
Super-Gross salary
Hrubá mzda
Gross salary (brutto)
Čistá mzda
 Net salary (netto)
Zdravotní pojištění
Health insurance
Sociální pojištění
Social security
Odvody celkem
The total contributions
Záloha na daň po uplatnení slev
Income tax (including discount)
      The employee-4,5%/The employer-9% The employee-6,5%/The employer-25% The employee-11%/The employer-34%  
7 370 5 500 4 894 248/495 358/1 375 606/1870 0
10 720 8 000 7 120 360/720 520/2 000 880/2 720 0
12 060 9 000 8 010 405/810 585/2 250 990/3 060 0
13 400 10 000 8 900 450/900 650/2 500 1 100/3 400 0
14 740 11 000 9 640 495/990 715/2 750 1 210/3740 150
16 080 12 000 10 335 540/1 080 780/3 000 1 320/4 080 345
17 420 13 000 11 015 585/1 170 845/3 250 1 430/4 420 555
18 760 14 000 11 710 630/1 260 910/3 500 1 540/4 760 750
19 430 14 500 12 049 653/1 305 943/3 625 1 596/4 930 855
20 100 15 000 12 405 675/1 350 975/3 750 1 650/5 100 945
20 770 15 500 12 744 698/1 395 1 008/3 875 1 706/5 270 1 050
21 440 16 000 13 085 720/1 440 1 040/4 000 1 760/5 440 1 155
22 780 17 000 13 780 765/1 530 1 105/4 250 1 870/5 780 1 350
24 120 18 000 14 460 810/1 620 1 170/4 500 1 980/6 120 1 560
24 460 19 000 15 155 855/1 710 1 235/4 750 2 090/6 460 1 755
26 800 20 000 15 850 900/1 800 1 300/5 000 2 200/6 800 1 950
33 500 25 000 19 295 1 125/2 250 1 625/6 250 2 750/8 500 2 955
40 200 30 000 22 740 1 350/2 700 1 950/7 500 3 300/10 200 3 960
53 600 40 000 29 630 1 800/3 600 2 600/10 000 4 400/13 600 5 970
67 000 50 000 36 520 2 250/4 500 3 250/12 500 5 500/17 000 7 980
 

Address:

Prague-1, New Town,
Vodichkova str., 791/41,
110 00, office 312-313
 

Phones:

+420 777 96 2222
+420 777 96 4444
+420 777 96 5555
+420 224 15 2760
+420 224 15 2050 (fax)

E-mail:

info@visacz.ru

 

Last news

Changes in the immigration law

Administration fees From the 15th of August the changes in the immigration law for third country... read more

Actual currency rates

21.50 CZK
25.00 CZK
0.35 CZK
spacer

New Offers

Offices for rent Prague 6

Offices for rent Prague 6
We offer office room in long-term lease. The office room is located in an easily accessible place of Prague-6 (Veleslavin). The office is...

Flat 2+kk for sale on the waterfront

Flat 2+kk for sale on the waterfront
We offer for sale an apartment on the embankment in the luxury residence "RIVER DIAMOND". The first thing that needs to be said is...

House for sale in Praha-vychod

House for sale in Praha-vychod
We offer for sale a cozy house for the whole family. We offer you a spacious two-storey family house located in the area called «Mukařov...