Employment income

Posted on

The tax liability is computed from the tax base (so called “super gross employment income”), which is determined as gross employment income of the individual increased by the employer’s part of the Czech social security and health insurance (“SSHI”) contributions. The employer SSHI contributions amount to 34% of the employee’s gross income up to the maximum annual income subject to the Czech SS contributions is CZK 1,355,136 for 2017.