Czech Payroll Glossary (EN→CZ A–Z)
Czech payroll glossary in a clean A–Z format. Click any term to expand a short English definition, see the Czech equivalent, and jump to deeper guides/calculators.
Tip: A URL with a hash (e.g., #gross-salary) will auto-expand the matching term for fast internal linking.
A
Assessment base (vyměřovací základ) Base
Example: Gross 50,000 → assessment base for employee levies = 50,000 (subject to rules like minimum health base).
Assessment ceiling (max. vyměřovací základ) Limit
Annual cap for social insurance; income above the cap is not assessed for that levy. Health insurance has different mechanics.
Attendance bonus (docházkový bonus) Pay
Company bonus tied to attendance. Part of gross pay; taxed/assessed as employment income.
Average earnings (průměrný výdělek) Reference
Statutory average used for compensations: vacation pay, public holidays, barriers to work, etc.
B
Benefit in kind (nepeněžní benefit) Benefit
Non-cash benefit (e.g., company car for private use). Usually taxable unless exempt.
Bonus (prémie / odměna) Pay
Variable pay on top of base salary. Taxed and assessed like regular wages.
Breaks (přestávky v práci)
Meal/rest breaks per Labour Code; some unpaid, some paid (e.g., breastfeeding breaks).
Barriers to work (překážky v práci)
Situations when work cannot be performed for employer- or employee-side reasons (e.g., outage, quarantine). Compensation rules differ by cause and are usually based on average earnings.
C
Category III pension (3. pilíř – DPS)
Supplementary pension savings; employer contributions may have preferential tax/levy treatment up to limits.
Cafeteria (benefit) (benefitní cafeteria) Benefit
Flexible benefits budget employees can spend on eligible items (e.g., sports, culture). Tax/levy treatment depends on benefit type and caps.
Company car — 1% rule (služební auto — pravidlo 1 %)
When a company car is available for private use, a percentage of the vehicle value is added to the employee’s taxable income monthly. Special rates may apply for low-emission vehicles.
D
Deductible items (nezdanitelné části) Tax
Amounts reducing the personal income tax base (e.g., mortgage interest, donations) if conditions are met.
Disability categories (OZP — kategorie)
Employee disability status can impact payroll (e.g., incentives, reliefs, adjusted assessment or workplace obligations). Documentation rules apply.
Vacation (dovolená) (dovolená) Leave
Statutory paid leave. Compensation uses average earnings; treatment differs for monthly vs hourly staff.
DPČ (Dohoda o pracovní činnosti)
Flexible arrangement with monthly hour limits and levy thresholds; different from standard contracts.
DPP (Dohoda o provedení práce)
Short assignment contract with annual hour limits and special thresholds; common for ad-hoc/student work.
E
Employee levies (odvody zaměstnance)
Social/health contributions deducted from gross + income tax advance/withholding.
Employer levies (odvody zaměstnavatele)
Contributions paid on top of gross by the employer; not part of employee’s gross.
Execution / Wage garnishment (exekuce)
Mandatory wage deductions ordered by authorities/courts. Protected amounts and tiers apply; priority vs non-priority debts differ.
ELDP (Evidenční list důchodového pojištění) Form
Annual record for the pension insurance register summarising periods of insurance and bases; submitted to social security.
Expatriate (expat) (vyslaný / relokovaný zaměstnanec)
Employee working outside their home country; payroll may involve split payrolls, treaty rules, and social security coordination.
F
Flexible benefits (flexibilní benefity) Benefit
Benefit framework allowing employees to choose from a menu (often via cafeteria), within tax/levy limits.
G
Gross salary (hrubá mzda) Pay
Mini example: Base 50,000 + overtime 2,000 ⇒ gross 52,000.
H
Health insurance (zdravotní pojištění)
Mandatory public health contributions for employees and employers; watch minimum base and exemptions.
Health insurer (VZP, OZP, etc.)
Employee’s insurance company; changes must be mirrored in payroll and reported.
Hours of work (pracovní doba)
Weekly schedule (e.g., 40h/week) incl. shifts; drives overtime/night/holiday compensation logic.
J
Job classification (katalog prací / zařazení)
Role classification impacting pay scales, risk categories and allowances; must match real job content.
L
Labour Code (zákoník práce)
Primary employment law governing contracts, working time, leave, pay, and terminations.
M
Maternity leave (mateřská dovolená) Leave
Leave around childbirth; income coverage primarily via social benefits, not employer pay.
Meal allowance (stravné – travel)
Per diems for business trips (tax-free within limits); distinct from meal vouchers.
Meal voucher (stravenka) Benefit
Employer-subsidised meal benefit with specific tax/levy caps depending on setup.
Minimum health base (min. vyměřovací základ ZP) Base
Applies when earnings fall below threshold and no exemption; payroll must top up assessment base.
Minimum wage (minimální mzda)
Lowest lawful monthly/hourly pay; affects certain allowances and levy minimums.
Minor child (definition) (vyživované dítě)
Definition relevant for tax reliefs/benefits (age, study status, etc.).
N
Net salary (čistá mzda) Result
Example: Gross 52,000 → minus tax + employee levies ⇒ net (before voluntary deductions).
Night work (noční práce)
Work during statutory night hours; attracts mandatory premium unless compensated otherwise by law/CA.
Non-resident (tax) (daňový nerezident) Tax
Individual not meeting Czech tax residency criteria. Taxation is typically limited to Czech-source income; treaty relief may apply (see treaty relief).
O
OSSZ (District Social Insurance)
Local branch of the Social Security Administration handling social insurance, sickness benefits, reporting, audits.
OSSZ e-forms / ePortal (ČSSZ e-podání / ePortál)
Electronic submissions to social security (notifications, ELDP, sickness forms). Payroll teams use certified channels or ePortál for filings.
Overtime pay (přesčasy)
Work beyond scheduled hours; compensated by premium or time off in lieu as per agreement and law.
P
Parental leave (rodičovská dovolená) Leave
Time off after maternity/paternity; income support via state benefit, not employer payroll.
Paternity leave (otcovská) Leave
Short leave around childbirth, covered by social benefits under conditions.
Payroll calendar (mzdový kalendář)
Month-by-month schedule of payroll cut-offs, approvals, and reporting deadlines.
Payroll card (mzdový list) Form
Employee-level record required by law; includes earnings, deductions, tax info.
Payroll forecast (mzdový forecast)
Projected payroll costs incl. salaries, levies, bonuses, adjustments.
Payroll ledger (mzdová evidence)
Accounting records summarising payroll results and liabilities.
Pension insurance (důchodové pojištění)
Part of social security covering old-age, disability, survivors’ benefits; paid by employee and employer.
Posted worker (A1) (vyslaný pracovník — A1)
Employee temporarily sent to work in another EU country while remaining under home social security (A1). Payroll must consider local labour rules and reporting.
Probationary period (zkušební doba)
Initial period with simplified termination rules; length varies by contract/role.
Public holiday pay (svátek – odměňování)
Monthly: salary already covers the day (extra only if policy/CA says so).
Hourly: compensation only when a public holiday falls on a scheduled working day and work is prevented.
If worked: regular pay + 100% premium or compensatory day off.
R
Annual tax reconciliation (roční zúčtování daně) Tax
Employer-handled settlement of the year’s tax for eligible employees who request it.
S
Severance pay (odstupné) Pay
Lump-sum on termination for defined reasons; amount depends on tenure and grounds.
Sickness benefits (ČSSZ) (nemocenské dávky)
State benefits from day 15 of incapacity; based on daily assessment base rules.
Sickness pay (employer) (náhrada mzdy při nemoci)
Employer compensation for early days of sickness (days 1–14) per schedule, using average earnings and statutory rates.
Short-time work (kurzarbeit) (zkrácená práce / překážky)
Temporary reduction due to employer-side obstacles; specific compensation and potential state schemes.
Solidarity tax (historical) (solidární zvýšení – zrušeno)
Former surcharge on high incomes; abolished and replaced by higher bracket design.
Stand-by (on-call) (pracovní pohotovost)
Employee readiness to work outside standard hours. May be compensated by allowance or time off; rules differ from active working time.
Split shifts (dělené směny)
Workday split into two or more segments; affects scheduling, premiums, and rest rules.
T
Tax advance (záloha na daň) Tax
Monthly advance withheld from employment income; finalised via annual reconciliation where applicable.
Tax bonus (daňový bonus) Tax
Refundable amount when eligible credits exceed tax; limits and eligibility apply.
Tax residency (daňová rezidence) Tax
Determines worldwide taxation and treaty relief; factors include stay length and centre of vital interests.
Taxpayer credit (sleva na poplatníka) Tax
Non-refundable credit granted to eligible taxpayers; reduces monthly tax advance.
Time off in lieu (TOIL) (náhradní volno)
Alternative to cash premiums for overtime/holiday work if agreed and lawful.
Travel allowances (cestovní náhrady)
Reimbursements for business travel (per diems, mileage, accommodation), typically tax-free within limits.
Treaty relief (DTT) (úleva dle smlouvy o zamezení dvojího zdanění) Tax
Relief mechanisms under double tax treaties (exemption, credit, tie-breaker rules). Payroll may apply reduced withholding if conditions met and documentation provided.
U
Unpaid leave (neplacené volno) Leave
Leave without pay; may trigger minimum health base top-ups if no exemption applies.
Union dues (členské příspěvky odborům)
Membership fees to labour unions; check current deductibility rules.
V
Vacation pay (náhrada mzdy za dovolenou) Pay
Compensation based on average earnings; reflects usual hourly earnings.
W
Wage garnishment limits (nezabavitelné částky a limity) Limit
Protected amounts and tiers for deductions; rules differ for priority vs non-priority claims.
Weekend work (práce o víkendu)
Work performed on Saturdays/Sundays; attracts statutory premium unless compensated differently by law/CA.
WFH allowance (home-office paušál)
Fixed compensation for remote work costs if implemented; tax treatment depends on scheme and caps.
Withholding statement (potvrzení o zdanitelných příjmech) Form
Annual document summarising income and withholdings; used for returns or records.
Working time (pracovní doba / fond)
Total scheduled hours in a period (monthly fund); basis for overtime calculation and planning.
Social security (sociální pojištění)
Includes pension, sickness, unemployment components; paid by employee and employer.
Guide: Czech Social Security & Health Insurance