Frequently asked questions

First the employee's insurance — social 7,1 % and health 4,5 % of the gross — and then the advance income tax. The tax is 15 % up to a monthly threshold of 146 901 Kč and 23 % on the part above it, after the personal credit and, for families, the child tax allowance. What is left is your net pay.

On the gross. The old superhrubá mzda base — the gross grossed up by the employer's insurance before tax — is no longer used for 2026, so income tax is charged directly on the gross wage. The employer's insurance is a real cost of employing you, but it is not part of your tax base.

The higher 23 % band exists to tax higher incomes more, but it is marginal: only the part of the monthly base above 146 901 Kč is taxed at 23 %. Everything up to the threshold stays at 15 %. Crossing the threshold never re-taxes the income you earned below it. The threshold tracks three times the statutory average wage (48 967 Kč a month), so it moves each year.

The basic personal credit (sleva na poplatníka) is 30 840 Kč a year, or 2 570 Kč a month — the monthly figure being the annual amount spread evenly rather than a separately published statutory line. It is subtracted from the tax, not from your income, and in the monthly payroll it applies only where you have signed a tax declaration (prohlášení k dani) with that employer.

When the child tax allowance is larger than the tax left after the personal credit, the difference is not lost or floored at zero — it is paid out to you as a tax bonus, so your net pay can exceed your gross minus insurance. To receive the monthly bonus your income has to reach 11 200 Kč (half the minimum wage) and the bonus itself has to be at least 50 Kč.

It rises with the child's order in the household: 1 267 Kč a month for the first child, 1 860 Kč for the second, and 2 320 Kč for the third and each further child. It is claimed on top of the personal credit and, like the credit, flows through the monthly payroll only with a signed declaration.

Social insurance has one: a maximum annual base of 2 350 416 Kč for 2026 (forty-eight times the average wage). It is cumulative over the calendar year, so a very high earner pays 7,1 % social each month until their year-to-date base reaches it and then stops for the rest of the year. Health insurance has no cap at all — its 4,5 % employee share applies to the full gross however high.

Yes. The minimum wage (22 400 Kč a month for 2026) is the minimum base for health insurance, so a below-minimum job is charged as if it earned that base. The shortfall is topped up at the full 13,5 % of the difference, and that top-up is yours to pay. Social insurance has no equivalent employee minimum.

Differently from standard employment, and the rule is conditional. Insurance is due on an agreement only at or above a per-employer monthly threshold — 12 000 Kč for a DPP and 4 500 Kč for a DPČ; below it, no social or health insurance applies to that agreement. For tax, whether the 15 % withholding tax applies or the ordinary advance tax (with the credits) applies turns on whether you have signed a tax declaration, not on your income alone. With a declaration signed, the ordinary advance path applies at any income. Because of that conditionality the agreements page explains the cases rather than reducing them to one table.

The calculator uses the rates in force for 2026, taken from the primary sources cited on each page. If a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off. The result is an estimate — the amount that binds you is the one on your payslip.