Health and Social Security in Czech Republic

1. Health and Social Security in Czech Republic Health and social security funding in Czech Republic is above the median in EU. The total payroll health and social insurance tax rate in Czech Republic is 45 % Employer contribution is 34%

2. . 1) Health care insuranceFor 2013, the Czech health insurance rate for employer is 9 % of the gross employee’s salary. For 2013, the Czech health insurance rate for employee is 4.5 % of the gross employee’s salary.

3. 2) Social insurance• PensionsFor 2013, the Czech pension’s insurance rate for employer is 21.5 % of the gross employee’s salary.For 2013, the Czech pension’s insurance rate for employee is 6.5 % of the gross employee’s salary.The total compulsory rate is 28 %. • Sickness For 2013, the Czech sickness insurance rate for employer is 2.3 % (in 2008 was 3.3 %) of the gross employee’s salary. For 2013, the Czech sickness insurance rate for employee is 0 % (in 2008 was 1.1 %) of the gross employee’s salary. The total compulsory rate is 2.3 %.

4. • UnemploymentFor 2013, the Czech unemployment insurance rate for employer is 1.2 % of the gross employee’s salary. For 2013, the Czech unemployment insurance rate for employee is 0 % (in 2008 was 0.4 %) of the gross employee’s salary. Total compulsory is 1.2 %. From January 2009 there is a cap on social security and health insurance. The cap is 48 times of average monthly salary in the economy. The cap for 2012 is 1 130 640 CZK (average salary for 2009 is about 25 000 CZK). In theyear 2008 the capwas 1 034 880 CZK.