How the pension is calculated
The pension is the basic assessment plus a percentage assessment for each whole year of insurance. The percentage assessment is worked out from the calculation base, which comes from your personal assessment base after the statutory reduction limits. The rate per insurance year depends on the year the pension is awarded.
Two components, two different sums
The amount is built from two components. The basic amount is fixed, does not depend on earnings, and is set at 10 % of the average wage — 4 900 Kč a month for 2026. The percentage amount is a set percentage of the calculation base for each whole year of insurance; for pensions awarded in 2026 that is 1,495 % of the calculation base per year.
The rate per insurance year depends on the year the pension is awarded, not on when you paid the contributions — and the statute steps it down year by year. A whole career is therefore valued at one rate: the one in force in your award year.
The calculation base and the reduction limits
The calculation base is not your gross pay. It starts from your personal assessment base — the monthly average of your yearly assessment bases over the decisive period — which is then reduced. The average wage for 2026 is 48 967 Kč (46 278 Kč × 1,0581), and both limits are derived from it.
| Slice of the personal assessment base | Credited |
|---|---|
| up to 21 546 Kč | 99 % |
| above 21 546 Kč up to 195 868 Kč | 26 % |
| above 195 868 Kč | disregarded |
The limits that govern are those in force for the year the pension is awarded. The share credited below the first limit falls every year under the statute — for 2026 it is 99 %.
The minimum pension
The percentage amount may not fall below the basic amount, which is 4 900 Kč. The lowest old-age pension awarded in 2026 is therefore 9 800 Kč a month in total.
What this page cannot do
This site does not carry the historical series of general assessment bases — they are not published as a single table, and each year sits in its own regulation. The figures here therefore work from a present-day assessment base, not from a revalued record of your lifetime earnings. Beyond that: substitute periods count only in part, and excluded periods change the base itself. We do not state a tax threshold for pensions, because the tax statute is not loaded here.