Health Insurance Contributions
The total health insurance contribution is 13.5%.
4.5% is paid by the employee
9% is paid by the employer
The employer determines the insurance amount by calculating 13.5% of each employee's assessment base and rounding the result up to the nearest whole crown.
The insurance amount that the employer pays to the health insurance company is the sum of the rounded insurance amounts of the individual employees insured with each health insurance company.
Employee
Employee share of 4.5% - the calculation is rounded up to whole crowns.
Employer
The employer share of 9% is calculated as the difference between the total rounded amount and the rounded employee contribution.
Example
The employee's gross income is CZK 34,820.
The total health insurance contribution is 13.5%
CZK 34,820 x 13.5% = CZK 4,700.70, rounded up to CZK 4,701
Employee contribution of 4.5%
CZK 34,820 x 4.5% = CZK 1,566.90, rounded up to CZK 1,567
Employer contribution of 9%
Difference between the amounts: CZK 4,701 - CZK 1,567 = CZK 3,134
In Flexi, health insurance contribution values are always rounded to whole numbers.
Social Security Contributions
For employers, the contribution is 24.8% of the assessment base, which corresponds to the total of the assessment bases of its employees, of which 2.1% goes to sickness insurance, 21.5% to pension insurance, and 1.2% to the state employment policy,
For employees, the contribution is 7.1% of the assessment base, of which 0.6% goes to sickness insurance and 6.5% to pension insurance,
Employee
For employees, the share is 7.1% of the assessment base - the calculation is rounded up to whole crowns
Employee contribution of 7.1%
CZK 34,820 x 7.1% = CZK 2,472.22, rounded up to CZK 2,473
Employer
For the employer, the contribution is 24.8% of the assessment base, which corresponds to the total of the assessment bases of its employees.
The calculated amount is rounded up to whole crowns.
The contribution for the entire company is calculated from the total base across all employment relationships.
For example, the total assessment base is CZK 137,692
CZK 137,629 x 24.8% = CZK 34,147.62, rounded up to CZK 34,148
For this reason, the rounding difference is distributed among individual employees in the ZAOKROUHLENÍ SP component - Company Social Security Rounding.
The company's social security contribution is not in whole CZK but, because of rounding, extends to several decimal places.
Unsupported Social Security Contributions
Flexi does not support increased contributions for paramedics or contributions for high-risk employment
29.8% of the assessment base, which corresponds to the total of the assessment bases of its employees who work as paramedics or as members of a company fire rescue unit, of which 2.1% goes to sickness insurance, 26.5% to pension insurance, and 1.2% to the state employment policy
27.8% of the assessment base, which corresponds to the total of the assessment bases of its employees who work in high-risk employment, of which 2.1% goes to sickness insurance, 24.5% to pension insurance, and 1.2% to the state employment policy. (The rate is being increased gradually – to 28.8% in 2027 and 29.8% starting in 2028)