Czech net-pay calculator
Work out the net pay of standard employment (gross→net): social and health insurance and the advance tax are deducted, with the personal credit and the child tax allowance. A separate calculator covers the DPP and DPČ agreements. The result is an estimate based on the rates in force for 2026.
- Net pay, insurance and tax — line by line
- No registration and no hidden costs
- In Czech and English
Quick calculation
Enter the monthly gross salary from an employment contract — the calculator instantly shows the net pay, the social and health insurance and the advance tax. The result is an estimate for an order of magnitude, not an official decision.
The gross monthly salary from an employment contract
Assumption: standard employment (HPP), a signed tax declaration, at the rates in force for 2026 — your situation may differ.
Net pay
Net pay: 35 600 Kč- Net pay35 60079%
- Insurance (employee)5 22012%
- Income tax4 1809%
- Gross salary
- 45 000 Kč
- Social insurance
- 3 195 Kč
- Health insurance
- 2 025 Kč
- Advance tax
- 4 180 Kč
- Employer cost
- 60 210 Kč
On an employment contract the employer withholds insurance and the advance tax straight from the gross salary, before the money reaches your account. What lands is the net pay — the insurance and tax have already been paid on your behalf to the social-security administration, the health insurer and the tax office.
That is why the "gross" figure says little about what actually remains. This calculator breaks the path from gross to net down into its parts: social insurance, health insurance and the advance tax, with the personal credit and the child tax allowance — line by line.
The calculation gives you an order of magnitude, not an official or tax decision: it uses the rates in force for 2026 and shows how a pay calculation is built up.
- 15 %
- Base tax rate
- 11,6 %
- Insurance — your share
- 22 400 Kč
- Minimum wage 2026
How it works
Three steps to a first, honest number — no registration.
- 1
Enter the gross salary
The gross amount is enough for a first estimate — nothing else is required.
- 2
See the breakdown
Social and health insurance and the advance tax — line by line instead of a single number.
- 3
Net pay instantly
The take-home amount shown at once, beside the split into insurance and tax.
How the deduction is calculated
Insurance comes off the gross first, and the advance tax is charged on the gross (the tax base), then reduced by the personal credit and the child tax allowance:
- Social insurance — the employee-borne part — 7,1 % of gross; it has an annual maximum assessment base.
- Health insurance — 4,5 % of gross, with no cap; it does have a minimum base with a top-up for below-minimum part-time pay.
- Advance tax — 15 % up to the threshold and 23 % on the part above it; the base is gross pay (superhrubá abolished).
- Credits — the personal credit (about 2 570 Kč monthly) and the child tax allowance reduce the advance; with children a tax bonus is paid out.
On the tax base (gross pay), tax is charged in two bands: 15 % up to the three-average-wages threshold and 23 % on the part above it. Not every koruna is taxed the same — a higher salary lifts only the part above the threshold into the higher band, not the whole income.
The personal credit and the child tax allowance apply monthly only with a signed tax declaration. When the child allowance exceeds the tax, the difference is paid out as a tax bonus — the calculator flags that boundary rather than quietly rounding the tax down to zero.
The rates here are those in force for 2026, taken from the sources cited on each page, and show the structure of the calculation. If a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off.
Employee and employer — two sides of the contributions
The employee’s share of insurance (11,6 %) comes off your pay. Alongside it, the employer also pays insurance — considerably more: 33,8 % on top of the gross. This part is not withheld from your pay, but it is a real cost of labour.
Because the superhrubá base was abolished, the employer’s insurance is no longer part of the tax base — tax is charged on the gross, not on the gross grossed up by the employer’s insurance. So the calculator shows the employer cost as its own row, not as part of the deduction from your pay.
Separating the two sides is deliberate: you see separately what actually comes off your pay and how much your work costs the employer — without mixing two different numbers.
Explore the tools
Topic pages with the rates in force for 2026 — each covers one topic.
Employment net pay
Gross→net: social and health insurance, the advance tax, credits and the tax bonus.
DPP and DPČ agreements
When insurance is due and which tax applies — 15% withholding or advance tax with credits.
Social and health insurance
Employee and employer rates (11,6 % and 33,8 %), the annual cap and the minimum base.
Income tax
Two bands, 15 % and 23 %, with gross pay as the base.
Minimum wage
A single value for 2026 — 22 400 Kč monthly and 134,40 Kč per hour.
Frequently asked questions
Answers about net pay, the agreements, insurance and the child tax allowance.
Credits, children and the right comparison
The personal credit (about 2 570 Kč monthly) reduces the advance tax for anyone with a signed declaration. Families with children also claim the child tax allowance — and when it exceeds the tax, the difference is paid out as a tax bonus.
The child allowance is non-uniform by the child’s order: the first, the second, and the third-and-each-further child each carry a different amount. The calculator works this out for you instead of a single flat per-child figure.
A fair comparison only holds when you set net against net — not gross against gross, and certainly not a Czech gross against a net from abroad. That first, honest number is exactly what the calculator gives you.
Frequently asked questions
Ready?
Work out your net pay in a few seconds
Enter the gross salary and see the net pay, the insurance and the tax — no registration.