Guide
Understanding your Czech payslip
Your Czech payslip lists several deductions between gross and net pay. This guide explains each line, from social and health insurance to income tax and tax credits, so you know exactly where your money goes.
01Gross salary and the tax base
Since 2021 your income tax base is simply your gross salary. The old super-gross salary, which added the employer's insurance, was abolished, which raised net pay for most employees.
02Employee insurance
You pay 7.1 percent of gross salary for social insurance and 4.5 percent for health insurance. Your employer pays much more on top, 24.8 and 9 percent, but that does not appear as a deduction from your pay.
03Income tax and credits
Income tax is 15 percent up to a high monthly threshold and 23 percent above it. Monthly credits reduce the tax: the basic taxpayer credit, the student credit and child tax benefits, which can even produce a monthly bonus.
04From gross to net
Net pay is gross minus employee social and health insurance minus the tax after credits, plus any child bonus. Use the net salary calculator to see the exact figures for your salary.