Detailed payroll calculator 2026
Build a wage from all its parts — period and working time, overtime, premiums, compensation, absences and benefits. It computes the working-time fund, deductions and net pay and creates a printable payslip.
Period and working time
Unused holiday — paid at average hourly earnings (AHE), included in gross pay.
Remuneration
Basis for premiums, compensation and holiday. If empty, derived from salary and the fund.
The net amount is automatically grossed up.
Overtime and premiums
Calculated from AHE. The percentages are statutory minimums for wages (private sector). Difficult environment from the minimum wage (§117).
Overtime is work above the standard (full) weekly hours. For part-time, hours up to the full fund are not overtime — enter them as extra hours (no premium).
Absences (hours)
Paid absences are compensated at AHE; unpaid ones reduce base pay proportionally to the fund.
Sickness: 60% of reduced AHE for missed working hours in the first 14 calendar days (exempt from tax and insurance); from day 15 ČSSZ pays the benefit. OČR is paid by ČSSZ — the employer pays nothing, it only reduces worked time. Calendar days of sickness and OČR automatically reduce the ZP minimum base proportionally.
Tax, benefits and deductions
Turn off when the annual max assessment base is reached (CZK 2,350,416 in 2026) or if social insurance is not paid.
If earnings are below the minimum wage (CZK 22,400, 2026), 13.5% of the difference is added — the top-up is paid by the employee. Not for the state-insured (disability pension, ZTP/P auto-unchecked; also old-age pensioners, students…). The minimum is reduced automatically for calendar days of sickness and OČR (entered in Absences) — §3(9) of Act 592/1992.
Exempt up to CZK 129.50/shift (2026).
Severance is subject to income tax but not to insurance. Avg. monthly earnings = AHE × weekly hours × 4.348.
Wage components
| Item | Hrs | Rate | Amount |
|---|---|---|---|
| Gross pay | — | ||
Employee deductions and tax
- Social insurance (7.1%)
- —
- Health insurance (4.5%)
- —
- Income tax advance (15%)
- —
- Tax credits
- —
Attendance and summary
Employer costs
- Social insurance (24.8%)
- —
- Health insurance (9%)
- —
- Total cost
- —
This payslip is indicative only and serves to verify the calculation, not as an official payroll document. Actual values may differ depending on the specific situation and rounding. Generated on pteurope.cz — P&T Europe Services s.r.o.
What the detailed payroll calculator does
The calculator works like a small payroll program. Based on the selected month and weekly hours it computes the working-time fund (working days × hours/day), which you can also override. You extend the base wage (monthly or hourly) with overtime and statutory premiums, compensation for holiday, public holidays or paid impediments, and absences (unpaid leave reduces the wage proportionally to the fund). Premiums and compensation are calculated from average hourly earnings (AHE). From the gross wage it then computes insurance, tax, credits and benefits and produces a clear, printable payslip.
For guidance only. Premiums and compensation are based on probable earnings (§355); extra hours and the overtime base use the achieved hourly rate. Severance is subject to income tax but not to insurance. Sources: the Labour Code (§67, §114–118, §348–356) and the Income Tax Act.
Frequently asked questions
How is net salary calculated in 2026? +
The tax base is the gross wage itself (the super-gross base was abolished in 2021). The employee pays 7.1% social and 4.5% health insurance (11.6% in total). Advance income tax is 15%, rising to 23% on the part above CZK 146,901 per month. Tax credits (e.g. the basic taxpayer credit of CZK 2,570 per month) and the child tax benefit are then deducted. Net wage = gross − insurance − advance tax + credits.
How much do the employee and the employer pay? +
The employee pays 7.1% social and 4.5% health insurance. The employer pays an additional 24.8% social and 9% health insurance.
How are overtime, premiums and compensation calculated? +
Extra hours and the overtime base use the achieved hourly rate, while statutory premiums (overtime, night work, weekend, public holiday) and compensation (holiday, public holidays, paid impediments) are based on average hourly earnings — probable earnings under §355 of the Labour Code.
Is severance taxed and are contributions paid? +
Severance is subject to income tax but no social or health insurance is paid from it. The calculator handles this automatically.
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.
Related calculators
- Quick net salary — from a given gross wage only.
- Work calendar — working-time fund and public holidays for the month.
- Severance pay and wage garnishment.
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