Payroll limits and amounts 2027: DPP, decisive income, 23% tax and contributions in one place

On 21 September 2026 the government issued Regulation No. 177/2026 Coll., which gives the new "average wage" for 2027: CZK 51,663. Most payroll limits are derived from it: the threshold for contributions on DPP agreements, the decisive income, the social-insurance ceiling, the 23% tax threshold, benefit limits and the reduction thresholds for sickness benefit and sick pay. Here are all the 2027 figures in one place, including which are already published and which the Ministry of Labour (MPSV) has yet to announce. Status as of 11 October 2026. Update as of 26 October 2026: on 13 October 2026 the Ministry of Labour published notices No. 184/2026 Coll. (DPP threshold CZK 12,500), No. 185/2026 Coll. (reduction thresholds CZK 1,723 / 2,584 / 5,167) and No. 186/2026 Coll. (decisive income CZK 5,000). All amounts match what this article stated. The table shows for each item whether it has already been published.

The "average wage" for insurance and tax purposes is not the current statistical average wage. Under Section 23b(4) of the Social Insurance Act it is calculated as the general assessment base for the year before last × the recalculation coefficient, rounded up to whole crowns. The Income Tax Act (Section 21g(2)) uses the same value.

DPP: social and health insurance is paid on a work-performance agreement if income from one employer in a month reaches 25% of the average wage, rounded down to the nearest CZK 500 (Section 7a of the Sickness Insurance Act). For 2027: 25% of CZK 51,663 = CZK 12,915.75 → CZK 12,500. The same method gives CZK 12,000 for 2026, matching MPSV notice No. 396/2025 Coll. For 2027 MPSV published it in notice No. 184/2026 Coll. (valid from 13 October 2026). Decisive income (DPČ and small-scale employment): insurance participation arises if the agreed income reaches the decisive income. It increases when one tenth of the average wage rounded down to the nearest CZK 500 exceeds the current amount (Section 6(1)(b) of the Sickness Insurance Act). For 2027: one tenth of CZK 51,662.85 = CZK 5,166.29 → CZK 5,000, which is more than the current CZK 4,500. The decisive income therefore rises to CZK 5,000. For 2026 the calculation gave CZK 4,896.68 → CZK 4,500, which is why it stayed unchanged, exactly as ČSSZ states. In addition, from 2027 withholding tax on agreement work is abolished. Income from DPP and DPČ without a signed tax declaration is taxed by a 15% advance (Section 6(4) of the Income Tax Act as in force from 1 January 2027).

The rates do not change for 2027:

The maximum assessment base for social insurance is 48 times the average wage: 48 × 51,663 = CZK 2,479,824 a year (CZK 2,350,416 in 2026). Health insurance has no ceiling. The minimum assessment base for an employee's health insurance is the minimum wage. At CZK 24,900, the minimum premium is 13.5% = 3,361.50 → CZK 3,362 a month. People without taxable income (OBZP) pay the same amount. The minimum does not apply to the people listed in Section 3(8) of Act No. 592/1992 Coll., e.g. those for whom the state also pays insurance, or holders of a ZTP or ZTP/P card.

Act No. 180/2026 Coll. changes the exemption of employee benefits from 1 January 2027:

For details, see Payroll and employer changes in 2027. A complete overview of tax-exempt benefits for 2027 is in Employee benefits 2027.

The reduction thresholds for sickness benefit are set by Section 22 of the Sickness Insurance Act: the first is one thirtieth of the general assessment base × coefficient, the second 1.5 times and the third 3 times that. All are rounded up only after calculation. For 2027:

For comparison, the 2026 thresholds are CZK 1,633 / 2,449 / 4,897. MPSV published the 2027 thresholds in notice No. 185/2026 Coll. Sick pay for the first 14 days of illness is 60% of reduced average earnings. Under Section 192(2) of the Labour Code the hourly reduction thresholds are the daily thresholds × 0.175, rounded up to the nearest heller:

Average earnings count at 90% up to the 1st threshold, 60% between the 1st and 2nd, 30% between the 2nd and 3rd, and are disregarded above the 3rd.

Minimum self-employed contributions (main activity) for 2027: social insurance CZK 5,281 and health insurance CZK 3,488 a month, CZK 458 more in total than in 2026. We explain the calculation in Self-employed contributions 2027.

For 2026, Decree No. 573/2025 Coll. applies; MPSV amended it twice during the year because of fuel prices:

The decree with the 2027 amounts has not been published yet. MPSV usually issues it in December. Only then will the 2027 meal allowance, per-km rate, fuel prices and the cash meal allowance be known.

We will update this article once the missing regulations are published.

How these figures translate into net pay is shown with examples in Net salary 2027, and working days in Working days and public holidays 2027. Need your 2027 payroll set up correctly? We are happy to help. You can work out net pay in our calculators. Sources (as of 26 October 2026): Government Regulation No. 177/2026 Coll. on the 2025 general assessment base and recalculation coefficient, MPSV notice No. 171/2026 Coll. on the 2027 minimum wage, MPSV notice No. 396/2025 Coll. (2026 DPP threshold), MPSV notices No. 184/2026 Coll., No. 185/2026 Coll. and No. 186/2026 Coll. (2027 DPP threshold, reduction thresholds and decisive income), Act No. 589/1992 Coll. on social-security insurance (Sections 7, 15a, 23b), Act No. 592/1992 Coll. on public health-insurance premiums, Act No. 48/1997 Coll. on public health insurance, Act No. 187/2006 Coll. on sickness insurance (Sections 6, 7a, 22), Act No. 586/1992 Coll. on income taxes (Sections 6, 16, 21g, 35ba, 35c, 35d, 38h), the Labour Code (Section 192), Act No. 180/2026 Coll., Decree No. 573/2025 Coll. as amended by Decrees No. 78/2026 Coll. and 175/2026 Coll., ČSSZ — key social-security figures for 2026 and Financial Administration — employment income tax, general information.