Social insurance

Maximum assessment base: 

The maximum assessment base for the payment of premiums for social security in 2025 amounts to CZK 2 234 736. Its amount is specified as 48 times the average wage that, for the purposes of the premium for the year 2025, amounts to CZK 46 557 (46 557 x 48 = CZK 2 234 736).

Discount on social insurance premiums – old-age pensioners

The amendment to the Pension Insurance Act introduces several changes that come into force at different dates. As of 1 January 2025, there are changes to social insurance contributions for working pensioners. They will no longer be obliged to pay 6.5% of their monthly gross income from gainful employment to the pension insurance, which will increase their net pay by this amount.

 However, the premium discount applies only to pensioners who meet all of the following conditions:

• have reached retirement age,
• are recipients of an old-age pension
• are entitled to an old-age pension in the full amount under the Pension Insurance Act.

At the same time, the possibility of increasing the old-age pension for gainful employment concurrently with its receipt will be abolished.

Author: Martina Farářová, HR & Payroll Services, Manager