Social Security












            ******************************************************************************************

            * Social security in the Czech Republic
            ******************************************************************************************
            Every employee in the Czech Republic is a participant in the social security system. Socia

            automatically deducted from the salary of employees. Social deductions are 5.5% of wages a
            employer pays from the employee’s gross wages, of which 21.5% goes to pension insurance, 2
            insurance, and 1.2% to the state employment policy.


            A detailed manual of the Czech social security system issued by the European Commission ca
            [ URL "https://ec.europa.eu/employment_social/empl_portal/SSRinEU/Your%20social%20security

            %20Czech%20Republic_en.pdf"]






            ******************************************************************************************
            * Total wage deductions
            ******************************************************************************************

            Total wage deductions are always calculated from gross wages. In total, employers pay on b
            employees 34% for compulsory insurance premiums, of which 25% is for social insurance and 
            insurance. Employees receive from their employer net wages on their account, which differs

            because the payroll accountant deducts from the employee personal income tax, social insur
            gross wages), and health insurance (4.5% of gross wages). Income tax amounts to 15% of sup
            and tax rebates the employee is entitled to are applied during the calculation as well as 

            for children.

            Net salary calculator [ URL "https://www.platy.cz/en/calculator"]






            ******************************************************************************************
            * Forms

            ******************************************************************************************
            Information on commencing employment – EU citizen, third-country national with free entry 
            www.mpsv.cz/-/informace-o-nastupu-u-obcana-eu-ehp-a-svycarska-nebo-jeho-rodinneho-prislusn

            ktery-nepotrebuje-pracovni-opravneni-do-zamestnani-k-vysl"]
            Information on terminating the employment of an EU citizen, a third-country national with
            free entry [ URL "https://www.mpsv.cz/documents/20142/848077/informace_o_%20ukonceni.pdf/

            d7139037-1519-48a1-34dd-979892f7d0e6"]
            Information on the secondment of an employee [ URL "https://www.mpsv.cz/web/cz/-/informace
            pracovnika-oznameni-zamestnavatele-vysilajici-spolecnosti-o-vyslani-pracovnika-ku-na-uzemi

            dle-smernice-96-71-es-1"]





            ******************************************************************************************

            * Social security in the EU
            ******************************************************************************************
            Each EU country has its own social security legislation, which applies to all employees wh

            specific country, regardless of their nationality.

            The aim of the European regulations on the coordination of social security is to ensure th

            working and residing in a Member State other than their country of origin do not lose thei
            entitlement (e.g. pension or healthcare entitlements) and that they know which national re
            to them.


            According to EU rules, each employee pays social security contributions in only one countr
            place of work usually determines to which social security system the employee belongs (reg

            residence or registered office of the employer).

            Basic regulations:

            Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordinat
            security systems [ URL "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004R
            Implementing Regulation (EC) No 987/2009 of the European Parliament and of the Council [ U

            lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32009R0987"]
            Regulation (EU) No 465/2012 of the European Parliament and of the Council amending both re
            28 June 2012) [ URL "https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32012R046

            - from 1 April 2012 applying also to the citizens of Switzerland, from 1 June 2012 applyin
            of Liechtenstein, and from 1 July 2013 applying to the citizens of Croatia
            Regulation (EU) No 1231/2010 of the European Parliament and of the Council extending Regul

            883/2004 to nationals of third countries [ URL "https://eur-lex.europa.eu/legal-content/EN
            %3A32010R1231"]
            Regulation (EU) No 500/2019 of the European Parliament and of the Council – alternative ap

            [ URL "https://eur-lex.europa.eu/eli/reg/2019/500/oj"]







            ******************************************************************************************
            * Social security with third countries
            ******************************************************************************************

            The Czech Republic has concluded treaties with several third countries on social security.
            an overview of these treaties here [ URL "https://www.mpsv.cz/web/cz/dvoustranne-smlouvy-o
            zabezpeceni"] . The basic rules applied to these treaties is that an employee is subject t

            of the country where they perform activity.