🇨🇿 Czech Republic — PYCZ ECP Configuration Framework

Module: PYCZ | Molga: 44 | Currency: CZK | Region: Europe
Field
Detail
Statutory
SZP (6.5% EE + 24.8% ER), dZVP declaration, Penzijní spoření
Tax
Progressive 15% (up to 4Ă— avg wage) / 23% (above)
Key Feature
SZP Social/Health Insurance & Supplementary Pension
Pay Frequency
Monthly
Banks
Česká spořitelna, ČSOB, Komerční banka

Czech Republic-Specific Highlights

Social and Health Insurance:
  • Social (SP): 6.5% EE + 21.5% ER (pension 28%, sickness 2.1%, unemployment 1.2%)
  • Health (ZP): 4.5% EE + 9% ER; employee can choose health insurance company
  • Maximum annual base 2024: CZK 2,110,416
Chapter 5.5: Přehled o vyměřovacích základech: monthly ZP declaration; ČSSZ (Czech Social Security): monthly social insurance return; dZVP: annual reconciliation via ČSSZ portal; Mzdový list (payroll record): mandatory annual per employee; Potvrzení o zdanitelných příjmech: income confirmation for tax purposes; Superhrubá mzda abolished from 2021 (gross taxation now)