Guide
Cost of an employee 2026 / 2027
How much an employee costs the employer on top of the gross salary.
How we calculate
- Employer's social insurance 24.8 % (Section 7(1)(a) of Act No. 589/1992 Coll.); health insurance two thirds of 13.5 %, i.e. 9 % (Section 9(2) of Act No. 48/1997 Coll.).
- We calculate the net salary as in the Net salary calculator (with the taxpayer's declaration, no children).
- We do not include benefits, workplace costs or other insurance.
Employing foreigners?
Translation of an employment contract (unofficial)
The contract and work rules clear for the employee — in Ukrainian, Russian or English.
from CZK 290 / standard pageEnquire