Czech Payslip for Expats
Understand your Czech salary slip step-by-step. We explain gross pay, mandatory deductions (7.1% Social, 4.5% Health), income tax (15% / 23%), monthly tax credits, and why net salary is not the same as take-home pay. You’ll also see how HPP / DPČ / DPP and adjustments (meal allowance, Multisport, garnishments) change what lands in your bank account.
Quick summary
What your payslip must show
- Employer & employee identification, payroll period, contract type
- Earnings: base salary, bonuses, overtime, taxable allowances
- Deductions: Social (7.1%), Health (4.5%), Income tax (15% / 23%)
- Tax credits (with signed Taxpayer’s declaration) & Net salary
Tip: Keep one sample payslip marked up with notes — it speeds up future checks.
Net vs. take-home
- Net salary = after statutory deductions
- Take-home = net ± other items (meal allowance, benefits, garnishments)
- Different adjustments = different take-home even with the same gross
Tax credits (měsíční slevy)
- Apply only with signed Prohlášení poplatníka (pink form)
- Typical: basic taxpayer, child, disability (one parent claims child per month)
- Bring documents: child birth certificate, study confirmation, disability card
Payslip anatomy (CZ/EN)
Compact mapping of the most common lines. Match your slip and tick off the checks.
Header
- Employer (Zaměstnavatel) & Employee (Zaměstnanec)
- Period (Období), cost centre, tax residency
- Contract: HPP / DPČ / DPP — affects insurance & tax
DPČ/DPP may fall below thresholds in some months → different deductions.
Earnings (Hrubá mzda)
- Base salary (Základní mzda)
- Bonus (Prémie/Odměna), Overtime (Přesčas), On-call (Pohotovost)
- Other taxable allowances — increase tax base
Deductions (Srážky zaměstnance)
- Social — 7.1% (Sociální pojištění)
- Health — 4.5% (Zdravotní pojištění)
- Income tax — 15% / 23% (Záloha na daň)
- Tax credits (Slevy na dani) / Tax bonus (Daňový bonus)
23% applies only above the statutory threshold; otherwise 15%.
Adjustments & finals
- Unpaid leave, sickness, meal allowance, Multisport, garnishments
- Net salary (Čistá mzda) → Bank transfer (K úhradě)
- YTD (Rok celkem) if shown — useful for year-end checks
Sample lines & example calculation
| Item (EN) | Položka (CZ) | Amount (CZK) |
|---|---|---|
| Base salary | Základní mzda | 50,000 |
| Social insurance (7.1%) | Sociální pojištění | 3,550 |
| Health insurance (4.5%) | Zdravotní pojištění | 2,250 |
| Income tax advance (15%) | Záloha na daň | 7,500 |
| Taxpayer credit | Sleva na poplatníka | -2,570 |
| Net salary | Čistá mzda | 39,270 |
| Meal allowance | Příspěvek na stravování | +500 |
| Multisport deduction | Multisport | -200 |
| Bank transfer | K úhradě | 39,570 |
Exact figures vary by rounding, credits, and any taxable/non-taxable items.
Special cases: DPP / DPČ & expat specifics
DPP
- Often no Social/Health under limits → only tax withheld
- Month-to-month variability if you cross limits
DPČ
- Insurance applies once threshold is met within the month
- Multiple DPČ employers require careful monitoring
Expat topics
- Shadow payroll shows only CZ-taxable portion
- Foreign benefits/equity may be taxed differently — ask HR how it appears
Annual tax reconciliation (Roční zúčtování)
A concise checklist so you don’t miss refunds or corrections.
Eligibility
- Employee with a single employer for the tax year (or as per HR guidance)
- You signed the Taxpayer’s declaration and submit required proofs on time
What it fixes
- Applies missed monthly credits across the full year
- Corrects over-/under-withholding → potential refund or balance
Documents to bring
- Children: birth certificate, study confirmation (if applicable)
- Disability cards, mortgage interest, donations, etc.
- Any confirmations requested by HR/accounting
Timeline & payout
- HR sets an internal deadline for documents
- Refunds are paid via payroll in a later month if applicable
Prefer your own return (multiple employers, business income)? File a personal tax return instead.
Need more depth and examples? Explore our year-end guides: CzechPayroll.com — Year-end articles.
FAQs
Why is my net different from my colleague’s?
Credits, residency, and adjustments (meal allowance, garnishments) differ — take-home will too.
When does 23% apply?
Only above the statutory threshold; otherwise 15%.
Why does net change monthly?
Overtime, bonuses, unpaid leave, sickness, DPČ/DPP thresholds — all shift the numbers.
Can I be paid in EUR?
Czech payroll typically settles in CZK. If you have EUR pay, ask HR how conversion appears on the payslip and transfer.
Need your payslip decoded?
30-minute English session
Bring your payslip. We’ll walk through gross, net, credits, take-home, and what to prepare for the annual reconciliation.
Resources
- ČSSZ (Social Security)
- Finanční správa (Taxes)
- Health insurance funds
Bilingual (CZ/EN) terminology helps you speak to HR and authorities with confidence.