For employees with higher incomes, the social insurance contribution limit may be exceeded during the course of the year.
Flexi monitors the income threshold during payroll calculation and, once income reaches the level defined by current legislation, stops calculating social insurance contributions.
There is no cap set for health insurance contributions.
The maximum assessment base increases every year.
Year 2017 CZK 1,355,136
Year 2018 CZK 1,438,992
Year 2019 CZK 1,569,552
Year 2020 CZK 1,672,080
Year 2021 CZK 1,701,168
Year 2022 CZK 1,867,728
Year 2023 CZK 1,935,552
Year 2024 CZK 2,110,416