Czech Republic Payroll Changes - 2026

Effective January 2025, the following payroll updates will apply in the Czech Republic:

Minimum salary/Wage changes

• Minimum monthly wage increases to 22,400 CZK

Social insurance assessment base

• Maximum annual assessment base set at 2,350,416 CZK
• Earnings above this limit are not subject to social insurance contributions

Tax updates 

Personal income tax rates will remain unchanged in 2026:

• 15% basic rate – applied to income up to the defined threshold
• 23% higher rate – applied to income above the threshold

However, the income threshold for the 23% tax rate will increase due to inflation adjustments:

• 2025: CZK 1,676,052 (annual)
• 2026: CZK 1,762,812 (annual)