Maximum assessment base for payment of employee social insurance in calendar year 2010 will be 72 multiple of average monthly wage, ie the amount of 1 707 048 CZK. If the amount an employee working for one employer exceeds, the amount by which it does, will not pay social insurance.

Maximum basis of assessment self-employed (business individual) for premiums for pension insurance and contribution to the state employment policy will be in 2010, as well as for employees, 72 multiple average wages, ie 1 707 048 CZK. Maximum monthly assessment base for self employed advance payment of premiums in 2010 is 94 836 CZK, ie 4-fold the average wage.

Insurance discount

From 1 January 2010 is discount on social insurance for employers canceled. Last is employers can apply for December 2009, ie until 20 January 2010.