Employee Net, Gross, Supergross Salary

Social- and Health Contributions on Salaries

An Employement Contract will normally show the Gross Salary and the Employer (the company) is obligated to withhold a certain part of the Gross Salary (Hrubá mzda):

• Employee's part Social Charges (6.5%), with a maximum of cca 600K CZK,
• Employee's part Health Contributions (4.5%),
• Employee's part Income Tax (15%, over solidarity tax limit: 2020 and before: 22%, starting 2021: 23 %).
• The solidarity tax limit goes up each each by cca 100.000 CZK, currently it is about 1.9 M CZK

What you get on your bank account is the Net Salary (cista mzda), which is about 3/4 of the Gross Salary for an average pay (see table below).

On top of the Gross Salary the Employer is paying his part in Social Charges (25%) and Health Contributions (9%).
All those sums together form the so-called 'Super-Gross' (Superhrubá) Salary, which is about 1.8 times the Net Salary and 34% more than the Gross Salary.

UPDATE 2021: how to calculate Income Tax

For 2020 and before, the Income Tax was cacluated on the *Super Gross* Salary, so basically also Income Tax was paid on Social- and Health contributions by the Employer - a quite illogical system.

Starting 2021, the Income Tax are calculated from the Gross Salary (as is common in many countries). The result is that, compared to 2020, an Employee will get a few 1000 CZK more Net Salary.

The Salary costs for the *Employer* will not change, though.

For this reason, many companies use the 'Schwarz-system', hiring people on zivnostensky list instead of employing them. Invoicing the 'Gross Salary' results in a much higher Net Revenue and the Employer does not pay the 'Superhruba' part. In theory, the social office could issue a penalty if they decide the external worker is in fact a fulltime Employee.

Examples of Net, Gross & Supergross amounts for Czech salaries

Super Gross Salary	20070	26760	33450	40140	46830	53520	66900	80280	93660	107040	120420	133800	167250	200700	234150	267600
Social Contributions - Employer	3720	4960	6200	7440	8680	9920	12400	14880	17360	19840	22320	24800	31000	37200	43400	49600
Health Insurance - Employer	1350	1800	2250	2700	3150	3600	4500	5400	6300	7200	8100	9000	11250	13500	15750	18000
Gross Salary	15000	20000	25000	30000	35000	40000	50000	60000	70000	80000	90000	100000	125000	150000	175000	200000
Social Contributions - Employee	975	1300	1625	1950	2275	2600	3250	3900	4550	5200	5850	6500	8125	9750	11375	13000
Health Insurance - Employee	675	900	1125	1350	1575	1800	2250	2700	3150	3600	4050	4500	5625	6750	7875	9000
Income Tax	2250	3000	3750	4500	5250	6000	7500	9000	10500	12000	13500	15000	18750	23159	28909	34659
Net Salary 2021	13350	17120	20820	24520	28220	31920	39320	46720	54120	61520	68920	76320	94820	112661	129161	145661
Net Salary 2020	12405	15850	19295	22740	26185	29630	36535	43425	50315	57205	64095	71000	88225	104718	120193	135683
Difference 2021 / 2020	945	1270	1525	1780	2035	2290	2785	3295	3805	4315	4825	5320	6595	7943	8968	9978
Net / Gross %	89	85	83	81	80	79	78	77	77	76	76	76	75	75	73	72
Super Gross / Net %	150	156	160	163	165	167	170	171	173	173	174	175	176	178	181	183

Calculate other salaries on: kurzy.cz

03/03/2023