1. 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 %

2. . 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.

3. 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 %.

4. 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 1 130 640 CZK (average salary for 2009 is 23 555 CZK). In year 2008 was the cap 1 034 880 CZK.