Starting with version 2025.3.0, you can enter the insurance discount for working pensioners in Flexi. The discount is calculated during payroll processing and, from 1 January 2026, it is also reflected in the JMHZ.
An employee is entitled to the discount if they have been granted an old-age pension. The discount equals 6.5% of the assessment base.
Setting up the discount
You set up the discount in HR in two steps: on the employee record and in the payroll parameters.
Go to Employees → HR.
Open the employee's detail.
On the Pension - ČSSZ tab, select the Old-age pension option.
💡 Info: The discount is applied only to employees who have an old-age pension recorded.
The additional setting is located in HR - Payroll parameters - Social insurance tab.
Go to HR → Payroll parameters.
Open the Social insurance tab.
Turn on the Social insurance discount for working pensioners option.
Discount calculation in payroll
When calculating payroll, Flexi takes the working pensioner discount settings into account. You can find the result in the Employees → Payroll update menu on the Social insurance tab.
The following new payroll components are added to the calculation:
Payroll component | Description |
SLEVA SP PRAC. DŮCHODCE | Social insurance discount for a working pensioner |
SOC.POJ.PRACOVNÍK | Employee's social insurance after the discount is deducted |
The SLEVA SP PRAC. DŮCHODCE component stores the calculated discount of 6.5% of the assessment base.
The SOC.POJ.PRACOVNÍK component stores the difference between the employee's total insurance contribution and the calculated discount.
Calculation examples
Example 1: Gross salary of CZK 40,000
Calculation | Amount |
Employee's social insurance: 40,000 × 7.1% | CZK 2,840 |
Discount: 40,000 × 6.5% | CZK 2,600 |
Resulting employee contribution | CZK 240 |
After the discount is applied, the employee therefore pays CZK 240 in social insurance.
Example 2: Gross salary of CZK 42,555 with rounding
Calculation | Amount |
Employee's social insurance: 42,555 × 7.1% = CZK 3,021.405, rounded up | CZK 3,022 |
Discount: 42,555 × 6.5% = CZK 2,766.075, rounded up | CZK 2,767 |
Resulting employee contribution | CZK 255 |
After the discount is applied, the employee therefore pays CZK 255 in social insurance.
Outputs for OSSZ - JMHZ
From 1 January 2026, the discount for working pensioners is newly reflected in the JMHZ. For each employee, a flag indicating that the discount has been applied and the specific discount amount are recorded. At the summary level, the number of employees, the total of their assessment bases, and the total of the discounts are reported.
Attribute ID | Attribute | What it contains |
10490 | Employee insurance discount | A YES/NO flag indicating whether the discount has been applied to the employee. |
10491 | Amount of employee insurance discount | The specific discount amount for the employee. |
10485 | Number of employees | The number of working pensioners to whom the discount has been applied. |
10486 | Total of employees' assessment bases | The sum of the assessment bases of working pensioners with the discount. |
10487 | Total of employee insurance discounts | The sum of the discounts for all working pensioners. |
According to ČSSZ, attributes 10486 and 10487 belong to the class Employee insurance discounts and the subclass Working pensioners.
💡 Info: If you are looking for the specific discount amount for an employee, use attribute 10491 – Amount of employee insurance discount.
At the summary level for all working pensioners, the amount is reflected in attribute 10487 – Total of employee insurance discounts.
❗Note: 10490 and 10491 are not exclusively attributes for working pensioners. They are employee insurance discount attributes; working pensioner is one of the schemes for which this discount is used.