Employer payroll cost
From a gross salary we compute the total employer payroll cost for 2026 — social (24.8%) and health (9%) contributions.
–total cost
–social (employer)
–health (employer)
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
What is the employer cost?
On top of the gross salary the employer pays 24.8% social and 9% health insurance on the gross. The sum is the total cost of labour (formerly the 'super-gross wage').
Is it the employee's tax base?
No. Since 2021 the income-tax base is the gross salary. Employer cost is used to plan the price of labour.