Employer’s obligations and contributions
The employer is required to pay social security contributions for their employees, which cover sickness insurance, pension insurance, and contributions to the state employment policy. The employee’s social security contribution rate is 6.5%, while the employer’s is 25%, making the total 31.5% of the gross wage. Contributions must be paid monthly.
The employer is also required to pay healthcare insurance contributions for their employees. The employee’s contribution rate is 4.5%, while the employer’s is 9%, making the total 13.5% of the gross wage. Contributions must be paid monthly.
The employer is obligated to calculate and pay the advance income tax on behalf of their employees. The income tax rate is 15%. For more information on labour relations, click here.
To calculate your net wage, click here or here.
Once the employment contract or agreement to perform work (DPČ) is terminated, the employer is required to provide the employee with their Employment Record and Personal Records for pension insurance without conditions. The required content includes:
· Information about the employment, whether it was regular employment contract or an agreement to perform work (DPČ), and its duration
· Nature of the work
· Qualifications obtained
· Whether the reason for the termination was a gross violation of duties
· Hours worked and related information
· Deductions from the employee’s wage, including the recipient and the amount of the claim
· Information on qualifying periods of continuous employment
In case of discrepancies or violations of obligations by the employer, please contact the relevant branch of the Financial Administration Office,
District Social Security Administration Office,
your health insurance company,
or the Labour Inspectorate.
