Health and social security funding in Czech Republic is above the median in EU. The total payrol health and social insurance tax rate in Czech Republic is 45 %

. 1)Health care insurance The Czech health insurance rate for employer is 9 % of the gross employee ’ s salary. The Czech health insurance rate for employee is 4.5 % of the gross employee ’ s salary.

2) Social insurance Pensions The Czech pension’s insurance rate for employer is 21.5 % of the gross employee’s salary. The Czech pension’s insurance rate for employee is 6.5 % of the gross employee’s salary. Total compulsory is 28 %. Sickness The Czech sickness insurance rate for employer is 2.3 % (in 2008 was 3.3 %) of the gross employee’s salary. The Czech sickness insurance rate for employee is 0 % (in 2008 was 1.1 %) of the gross employee’s salary. Total compulsory is 2.3 %.

Unemployment The Czech unemployment insurance rate for employer is 1.2 % of the gross employee ’ s salary. The Czech unemployment insurance rate for employee is 0 % (in 2008 was 0.4 %) of the gross employee ’ s salary. Total compulsory is 1.2 %. From January 2009 there is a cap on social security and health insurance. The cap is 48 times of average monthly salary in the economy. The cap for 2009 is CZK (average salary for 2009 is CZK). In year 2008 was the cap CZK.