Free Guide for Expats — Czech Payroll Basics (CZ/EN) | CzechPayroll.com

Free Guide for Expats

Start here if you’ve just been hired in the Czech Republic or you want a clean overview of payroll basics. This free, on-page guide explains HPP / DPČ / DPP, what to sign with HR, how tax credits work, and why net salary ≠ take-home — all in English with Czech terms in brackets.

What’s inside

First-30-days checklist

  • Taxpayer’s declaration (Prohlášení poplatníka)
  • Health insurance registration (CZ insurer or EHIC/S2 cases)
  • Bank details for payroll (CZK account recommended)
  • Benefits selection: meal allowance, multisport, savings

Payslip anatomy (CZ/EN)

How to read your slip, line by line. Bilingual labels + practical checks.

Open the Czech payslip explained page

Essentials we cover

  • HPP vs DPČ vs DPP — what changes on your slip
  • Tax credits & who can claim them (monthly vs annual)
  • Net vs take-home pay: why your bank transfer differs
  • Year-end (roční zúčtování) — quick orientation

Start here: your first 30 days

Documents & forms

  • Sign the Taxpayer’s declaration (“Prohlášení poplatníka”). Without it, monthly tax credits won’t apply.
  • Provide child documents if claiming child credit (one parent per month).
  • Share bank account (ideally CZK); ask how foreign currency is handled.

Health & social basics

  • Your employer reports you to Social & Health insurance; keep your insurer card updated.
  • Moving from another EU country? Clarify EHIC/S1/S2 specifics with HR.

Payroll timelines

  • Ask when cut-off happens for changes (credits, benefits, bank updates).
  • Confirm payslip delivery method and payday calendar.

Contracts: HPP / DPČ / DPP

HPP (Employment)

  • Full Social (7.1%) & Health (4.5%) deductions on employee side
  • Overtime, allowances, and leave follow Labour Code rules
  • Stable monthly pattern → payslips easier to compare

DPČ

  • Insurance may apply depending on monthly thresholds
  • Crossing the limit switches on Social/Health for that month
  • Multiple DPČ across employers need careful monitoring

DPP

  • Often no Social/Health under limits → only tax withheld
  • Shorter payslip; big month-to-month variability
  • Clarify how many DPPs you hold and where

Exact limits and caps change over time — HR should confirm current rules for your contract and month.

Taxes & credits: what really applies

Rates on your slip

  • Income tax advance: 15% / 23% (23% only above threshold)
  • Employee Social: 7.1%   •   Health: 4.5%
  • Rounding & taxable allowances can change the final net

Credits (měsíční slevy)

  • Apply monthly only with signed Taxpayer’s declaration
  • Child credit: one parent per month; provide documents
  • Spouse allowance is not monthly — it’s handled annually if eligible

Common misunderstandings

  • Net salary is not the final bank transfer
  • Benefits and garnishments change your take-home
  • Different contract type → different deductions

Net vs take-home: why the numbers differ

Typical plus/minus

  • Meal allowance (+) — may increase your take-home
  • Private savings / benefits (–) — reduce bank transfer
  • Garnishments (–) — court-ordered deductions

How to sanity-check

  • Match gross → statutory deductions → net → adjustments → bank transfer
  • Compare YTD totals to spot missing credits
  • When in doubt, ask payroll to explain specific lines

See full payslip anatomy (CZ/EN)

Benefits & allowances that affect your take-home

Meal allowance

Czech employers commonly offer meal vouchers or cash allowance. Ask if it’s taxable or partly tax-advantaged and how it appears on the slip.

Multisport & extras

Sport cards, language courses, or other perks may be deducted from net or shown as employer cost — clarify your plan’s setup.

Private savings & loans

Voluntary savings or company loan repayments reduce your bank transfer but don’t change the statutory net calculation.

Year-end (roční zúčtování): quick orientation

What it can fix

  • Missed monthly credits applied across the year
  • Over-/under-withholding → refund or balance

What HR needs

  • Child documents (incl. study confirmation if relevant)
  • Disability cards, mortgage interest, donations, etc.
  • Submit by the internal deadline

More details

Prefer your own tax return or have multiple employers? Read our year-end posts:

CzechPayroll.com — Year-end articles

Tools & templates

All links open pages on CzechPayroll.com; no files are downloaded.

FAQs

Do I need a CZ bank account?

Not always, but a CZK account avoids conversion surprises and delays on payday.

Can both parents claim the child credit?

No — only one parent per month, with documents. Agree who claims to avoid issues.

Why is my take-home lower this month?

Check adjustments: benefits, savings, or garnishments. Also confirm any overtime/leave.

Where do I get my payslip?

Ask HR which portal/email method they use and how to access historical slips.

Need clarity for your case?

30-minute English session

Bring your payslip or offer letter. We’ll review credits, contract type, and how to prepare for year-end — fast and practical.

Helpful resources

  • ČSSZ (Social Security)
  • Finanční správa (Taxes)
  • Health insurance funds

We keep terminology bilingual (CZ/EN) to make calls with HR and authorities easier.

Disclaimer General guidance only, not legal/tax advice. Confirm specifics with your employer or Czech authorities.