Net salary calculator 2026
Calculate net pay from gross under current Czech legislation for 2026 and 2025 — social and health insurance, advance and withholding tax, tax credits and child tax benefit, for employment and agreements (DPP, DPČ).
Inputs
Other
Taxable non-cash benefit — raises the base for tax and insurance.
E.g. garnishment, savings, loan — subtracted from the net salary.
Net monthly salary
— Kč
Employee deductions breakdown
- Gross salary
- —
- Social insurance
- —
- Health insurance
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- Tax advance (15%)
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- Tax credits
- —
- Tax after credits
- —
- Net salary
- —
Employer costs
- Social insurance (24.8%)
- —
- Health insurance (9%)
- —
- Total employer cost
- —
Parameters for 2026
Values used match the legislation valid for the selected year.
How is net salary calculated?
Net salary is the amount an employee actually receives. It is derived from the gross salary by deducting the statutory social insurance (7.1%) and health insurance (4.5%) paid by the employee, plus income tax. Tax credits (such as the basic taxpayer credit) and the child tax benefit are subtracted from the tax. If the child benefit exceeds the tax, a tax bonus is paid out on top of the salary.
Since 2021 the tax base is the gross salary itself (the “super-gross” base was abolished). The advance tax has two rates: 15% up to three times the average wage per month and 23% above that. The employer also pays social insurance of 24.8% and health insurance of 9% — the gross salary plus these contributions form the total employer cost.
Advance vs. withholding tax
If the employee signs the taxpayer declaration, advance tax is withheld and credits and the child benefit can be claimed. Without a signed declaration no credits apply, and for small income (a DPP up to 25% of the average wage, or other income up to the decisive income) a final withholding tax of 15% is applied. See the dedicated pages for net pay from a DPP and net pay from a DPČ.
Company car for personal use (taxable benefit)
If an employee may use a company vehicle privately, it is a non-cash income that is taxed. A percentage of the vehicle's purchase price (incl. VAT) is added to the tax base and to the insurance assessment base each month: 1% for a standard vehicle, 0.5% for a low-emission vehicle and 0.25% for a zero-emission vehicle, with a minimum of CZK 1,000. The employee pays higher tax and insurance on it although it is not received in cash, so the net salary decreases.
Official sources
- • Czech Social Security Administration (ČSSZ)
- • Financial Administration of the Czech Republic
- • Act No. 586/1992 Coll., on Income Taxes
Note: the spouse credit and some other credits are claimed only in the annual reconciliation. The student credit was abolished in 2024. This calculator is for guidance only.
Frequently asked questions
How is net salary calculated? +
Net salary = gross salary minus the employee’s social insurance (7.1%) and health insurance (4.5%), minus advance income tax of 15% (23% on the part of the salary above CZK 146,901 per month), plus tax credits (e.g. the basic taxpayer credit of CZK 2,570 per month) and the child tax benefit.
How much do the employee and the employer pay? +
The employee pays 7.1% social and 4.5% health insurance (11.6% of the gross salary in total). The employer pays an additional 24.8% social and 9% health insurance.
How much is the basic taxpayer credit in 2026? +
The basic taxpayer credit is CZK 2,570 per month, i.e. CZK 30,840 per year. It is available to anyone who has signed the taxpayer declaration with their employer.
What is the minimum wage in 2026? +
The minimum wage for 2026 is CZK 22,400 per month (CZK 134.40 per hour) for a full-time 40-hour week.
Is there still a super-gross wage? +
No. The super-gross wage was abolished in 2021 and tax is calculated directly from the gross salary. The student credit and the pre-school fee credit were also abolished from 2024.
Related calculators
- Detailed payroll calculator — overtime, allowances, compensation and a payslip.
- Net to gross and net pay from a DPP / DPČ.
- Wage garnishment and severance pay.
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