Czech Republic: our calculator now applies the employee’s 0.6% sickness insurance contribution, due since 2024

What changed

This note records a correction to our calculator, not a change in the law. In the Czech Republic, sickness insurance (nemocenské pojištění) is the social security scheme that pays cash benefits, in particular during sick leave, pregnancy and maternity, or while caring for a family member; it is distinct from health insurance (zdravotní pojištění). From 2009 to 2023 employees did not contribute to it. Since 1 January 2024 they have paid 0.6% of their assessment base into it, which brings their social security contribution to 7.1%: 6.5% for pension and 0.6% for sickness insurance.

Our salary entry had never included this 0.6%. Up to the CZK 2,350,416 assessment cap, every Czech net salary computed on the site was therefore overstated by 0.6% of gross, that is CZK 3,240 a year on a salary of CZK 540,000 and CZK 10,800 on a salary of CZK 1,800,000. The computed tax does not change, and the employee pension contribution (6.5%) was correct. On the calculator page the 0.6% contribution now has its own line, “Sickness insurance”.

One limit remains, and the page states it. Pension and sickness contributions are charged only up to a capped assessment base, set for 2026 at CZK 2,350,416 a year, 48 times the average wage. This cap is not modelled: above it, the calculator overstates both contributions.

Effective date

The employee’s 0.6% sickness insurance contribution has applied since 1 January 2024. The Ministry of Labour and Social Affairs (MPSV) confirms it for 2026, with an employee social security rate of 7.1%. The omission dated from the creation of our calculator’s Czech entry, which has applied the contribution since 11 October 2026.

Worked example

Figures produced by our net salary calculator, single filer with no dependants, Czech tax resident, before and after the correction of 11 October 2026. The salaries shown stay below the CZK 2,350,416 assessment cap.

The difference is exactly 0.6% of gross at every level. At a salary of CZK 1,800,000, the page’s default example, monthly net pay moves from CZK 113,322 to CZK 112,422, and the rate shown as “Effective tax rate”, tax and contributions over gross, from 24.5% to 25.1%.