Inputs and changes
Attendance, remuneration, absence, starters, leavers and other changes closed before calculation.
PAYROLL · CZECH REPUBLIC
Payroll that stays aligned with the company books.
Every month we calculate wages, prepare payslips and file reports, JMHZ included — for 190 CZK per employee, in English. Employee setup is included; active takeovers and corrections to earlier periods are reviewed separately and quoted in advance.
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For Czech s.r.o. companies, small employers and remunerated executives (jednatel)
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JMHZ and health-insurer reporting where applicable
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Monthly data coordinated with company accounting
WHAT THE SERVICE CONTROLS
A payslip is an output. The service must hold the entire monthly data flow together.
A reliable payroll cycle starts with employee data and monthly changes, continues through calculation, contribution and filing checks, and ends with usable accounting outputs. Otherwise one mistake can propagate through several systems.
We separate recurring processing from registrations, unusual employee cases, annual work and historical corrections. Before starting, the written scope states what is included, what data is due each month and who owns each step.
FACTS AND SOURCES
The rates, thresholds and deadlines that decide every payslip.
Every amount and deadline carries a primary-source link at its first mention. Verified 20 September 2026.
- An employee pays 7.1 % in social insurance — 6.5 % pension and 0.6 % sickness — and 4.5 % in health insurance; on the same gross wage the employer adds 24.8 % and 9 % (ČSSZ: rates, § 7 of Act No. 589/1992 Coll., VZP, § 2 of Act No. 592/1992 Coll.).
- The monthly tax advance is 15 % up to three times the average wage and 23 % above it; for 2026 that monthly threshold is 146,901 CZK (Czech Financial Administration).
- The basic taxpayer credit is 2,570 CZK a month, or 30,840 CZK a year, and it applies only at the employer with whom the employee signed the declaration (§ 35ba of Act No. 586/1992 Coll.).
- The 2026 average wage is 48,967 CZK — the general assessment base of 46,278 CZK times the 1.0581 coefficient — and the maximum annual assessment base is 2,350,416 CZK, which is 48 times that wage (ČSSZ: key 2026 figures).
- The minimum wage is 22,400 CZK a month from 1 January 2026 at the standard 40-hour week (MPSV).
- Insurance starts at a qualifying income of 4,500 CZK in an employment relationship and at 12,000 CZK on a dohoda o provedení práce — the DPP threshold rose on 1 January 2026 (ČSSZ).
- The unified monthly employer report is filed between the 1st and the 20th of the following month, electronically only; January to March 2026 fell under a transitional window from 1 April to 30 June 2026, each month filed on its own (ČSSZ: who files the JMH).
- From 1 July 2026 an employee is registered no later than the moment they start work (at the earliest 8 days before) and the employer itself no later than 2 working days before the first employee starts (at the earliest 15 days before) — ČSSZ: employee records, ČSSZ: employer records.
- The health insurer's contribution statement is due by the 20th of the following calendar month, and since 1 January 2026 the law accepts it electronically only — paper filing is no longer possible (VZP).
- A wage not paid on its due date, or below the minimum wage, carries a fine of up to 2,000,000 CZK (§ 26(2)(c) of Act No. 251/2005 Coll.). The penalty on late insurance payments is not a fixed percentage — it follows the civil-law rate of default interest (§ 20 of Act No. 589/1992 Coll., § 18 of Act No. 592/1992 Coll.).
MONTHLY SCOPE
Six control layers in one payroll cycle.
The exact reports and documents depend on the relationship, insurance position and confirmed scope.
Calculation and control
Gross and net pay, deductions, compensation and control totals based on supplied records.
Employee outputs
Payslips and an agreed summary of amounts prepared for payment and remittance.
ČSSZ and JMHZ
Registrations and the unified monthly report where required, using the current 2026 process.
Health insurers
Notifications, reports and amounts for the relevant insurers, without assuming that JMHZ replaces every duty.
Accounting handoff
Posting summary, payment map and open items before the monthly books are closed.
VISIBLE OUTPUT
Each month should show what was calculated, filed and due for payment.
Outputs are adjusted to the employer’s actual confirmed scope.
Payroll summary
A control overview of calculations for the closed period.
Employee output
Payslips and agreed individual documents.
Filing and payment map
What is filed, who is paid and which step still awaits data or approval.
Accounting input
Amounts and classifications prepared for posting and reconciliation.
FIT
A clean monthly routine for ordinary payroll; controlled takeover for uncertain history.
We establish data condition before agreeing the safe start month.
A good fit when
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you are hiring the first employee and want the process correct from day one
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you have a recurring team and can close inputs each month
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you want payroll linked to the same s.r.o. accounting process
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you are switching providers with available data and filing history
Another step comes first
- 01
several payroll periods are missing or the filing history is unknown
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you expect immediate processing without complete and timely inputs
PROCESS
From a short brief to a stable month in four steps.
Do not send sensitive employee documents through the first form; the structure of the case is enough.
- 01
Send the basic facts
Company ID, headcount, relationship types, required start and current payroll condition.
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We map the duties
Recurring processing is separated from setup, takeover and historical corrections.
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Scope and ownership are confirmed
The written proposal states outputs, input deadlines and included filings. Written reply, no call — within 2 hours, every day, weekends and holidays included.
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We close each month
Data is processed, outputs are delivered and open issues remain visible.
PRICES
190 CZK per employee per month. Setup and JMHZ included.
Every month we calculate wages, prepare payslips and file payroll reports, JMHZ included. The same accountant runs your payroll and your bookkeeping.
On a smaller screen, scroll the table horizontally →
| Scope | Price | Typical use |
|---|---|---|
| Payroll add-on to accounting | 190 CZK / employee | Every month: payroll calculation, payslip and payroll reporting, JMHZ included. Employee setup is included too. |
| Employee setup | included | Registrations with ČSSZ and the health insurer, opening data and the first calculation — for the first and every further employee. |
| Takeover or historical correction | after review | A review of employees, recent calculations, filings and open corrections before recurring payroll starts. |
Example: 50,000 CZK gross wage in 2026
One month with the full calculation for an employee claiming only the basic personal tax credit.
- Example input: gross monthly wage 50,000 CZK, one employee, only the basic personal tax credit applied.
- Employee social insurance at 7.1% = 6.5% pension (3,250 CZK) + 0.6% sickness (300 CZK) = 3,550 CZK (ČSSZ, § 7 Act No. 589/1992 Coll.).
- Employee health insurance at 4.5%: 50,000 CZK × 4.5% = 2,250 CZK (VZP, § 2 Act No. 592/1992 Coll.).
- Tax advance: 50,000 CZK × 15% = 7,500 CZK, minus the basic personal tax credit 2,570 CZK/month (30,840 CZK/year) = 4,930 CZK (§ 35ba Act No. 586/1992 Coll.).
- Net pay: 50,000 CZK − 3,550 CZK − 2,250 CZK − 4,930 CZK = 39,270 CZK.
- Employer cost: gross wage + social insurance at 24.8% (12,400 CZK) + health insurance at 9% (4,500 CZK) = 66,900 CZK.
- Our fee for handling this employee: 190 CZK a month — about 0.3% of the employer's total cost for this employee.
The model assumes only the basic personal tax credit, with no other credits, benefits or deductions; your actual net pay and employer cost will differ.
WHAT IS BILLED SEPARATELY
What is billed separately
The price of 190 CZK per employee per month covers employee setup, the recurring payroll cycle and payroll reporting, JMHZ included. The items below sit outside it, and each one is quoted in writing before we start work on it:
- Each additional employee — 190 CZK / employee. The price is per employee per month: two people cost 380 CZK and three cost 570 CZK a month.
- Taking the payroll agenda over — free. We charge nothing for the takeover itself. We check the employees, the recent calculations and the state of the filings, and set up your new monthly routine.
- Unprocessed or incorrect earlier months — after review. A review of employees, recent calculations, filings and open corrections before recurring payroll starts.
- The bookkeeping this payroll module attaches to — 1,990 CZK / month. The same accountant runs your payroll and your bookkeeping. The figure shown is the Start plan for non-VAT s.r.o. accounting; VAT payers are on the Standard plan at 4,990 CZK / month. OSVČ bookkeeping is from 990 CZK / month.
- Annual and non-standard work — stated in the written offer. Annual reconciliation of advances, corrections to earlier periods, foreign employees, wage attachments and an express takeover. The price list holds no flat figure for these, so they are named with their price in the offer rather than added as a hidden surcharge.
None of these is charged on its own initiative. You get the scope and the amount in writing, and we start only once you confirm it. Written reply, no call — within 2 hours, every day, weekends and holidays included.
WHAT TO SEND
Eight non-sensitive facts are enough for the first accurate scope.
Do not send personal identification numbers, contracts, health data or system credentials in the first message.
- 01
Company ID and a short activity description
- 02
employee and remunerated-executive (jednatel) count
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relationship types: employment, DPP, DPČ or office-holder remuneration
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required first processing month
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whether this is a new setup or takeover
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latest processed month and available data format
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unusual cases described without personal data
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who keeps the company books and how payroll outputs should be handed over
WRITTEN ENQUIRY
The payroll structure is enough for an accurate first scope.
No introductory call and no sensitive personal data are required. We separate recurring payroll, first setup, takeover and historical corrections, then confirm the price in writing.
FAQ
Common questions about Czech payroll.
01 What does recurring payroll support include?
The core is confirmed monthly input, calculation, payslips, agreed registrations and reports, a payment map and accounting handoff. The exact list follows the employment relationships and is stated in the written proposal.
02 Do you charge separately for JMHZ or other reports?
No. JMHZ and the other monthly payroll reports are included in 190 CZK per employee, and so is setting up each employee. Only annual reconciliation and corrections to earlier months are quoted separately, always in writing beforehand.
03 Can you help with the first employee?
Yes. We first establish the relationship type, registration status, start date, required data and ownership of each step. From 1 July 2026, the employee record must be in place before work starts and a new employer must register no later than two working days before the first start date. Employee setup is included in the 190 CZK, just like JMHZ.
04 Can you process remuneration for an executive (jednatel)?
Yes, when it is included in the confirmed payroll module. Treatment depends on the contractual and factual setup.
05 Can payroll be taken over during the year?
Yes. We need available data, the active-relationship list, recent calculations and filing status. Recurring processing starts after open corrections and missing history are separated.
06 Do you handle foreign employees?
We first check residence, insurance, relationship and available records. Payroll processing then follows the confirmed conclusion.
07 What is JMHZ and when is it filed?
The unified monthly employer report consolidates selected state data. For reports for April 2026 onward, ČSSZ gives a recurring window from day 1 through day 20 of the following month; reports for January through March 2026 had a transitional window from 1 April through 30 June. Exact content depends on the employer and relationships.
08 What do the second and third employees cost?
The price is per employee per month: 190 CZK for one, 380 CZK for two and 570 CZK for three. JMHZ and the other monthly reports are included. The Ultra plan includes 10 payrolls.
09 When does a dohoda become insurable?
In an employment relationship insurance starts at a qualifying income of 4,500 CZK; on a dohoda o provedení práce the threshold rose to 12,000 CZK on 1 January 2026 (ČSSZ). Below the threshold no contributions are due, but the notification duties do not disappear. We confirm the regime of each agreement from how it is actually set up.
10 What is the 2026 minimum wage, and what happens if we miss it?
From 1 January 2026 the minimum wage is 22,400 CZK a month at the standard 40-hour week (MPSV). A wage below the minimum, or one not paid on its due date, carries a fine of up to 2,000,000 CZK (§ 26(2)(c) of Act No. 251/2005 Coll.). The minimum and the guaranteed wage are checked inside every monthly calculation.
11 By when do we file the health insurer's statement?
The contribution statement is due by the 20th of the following calendar month, and since 1 January 2026 the law accepts it electronically only — paper filing is no longer possible. The employer's collective notification is filed within 8 days of the change, or by the 20th of the following month for agreements (VZP). Under the recurring service we file electronically for you.
NEXT STEP
Send the payroll structure, not sensitive personal data.
Company ID, headcount, relationship types, required start, previous payroll status and the accounting owner are enough. We reply in writing with scope, missing inputs and price.