ČSSZ (Česká správa sociálního zabezpečení — Czech Social Security Administration). Social security contributions, sick pay, maternity pay, and pensions go through it.
Social Insurance Rates 2026
- Employee — 7.1% (6.5% pension plus 0.6% sick pay);
- Employer — 24.8%.
Maximum base for social insurance for 2026 is CZK 2,350,416 per year, which is 48 × CZK 48,967. Health insurance has no ceiling at all — you pay from everything.
JMHZ — Big Change in 2026
Jednotné měsíční hlášení zaměstnavatele (Unified Monthly Employer Report): the law is in effect from 01.01.2026, full launch is 01.04.2026. One report replaces up to 25 forms, including ELDP and Notification of Start.
In April 2026, employers will do a one-time re-registration of the company and all employees. Submission is from the 1st to the 20th of the month.
Where Else You Will Meet ČSSZ
- ELDP — it is from this that the portal takes the assessment base when checking income for ZDP for employees;
- unemployment benefit condition — 12 months of pension insurance in the last 2 years;
- Self-employed individuals (OSVČ) pay advance payments for social insurance by the last day of the month for which they are paying.
