Net Salary Calculator 2026

Social insurance (7.1%) and health insurance (4.5%) are deducted from gross salary (employee's share). A 15% income tax advance is then calculated on the gross salary, from which tax credits are subtracted — primarily the personal tax credit and child tax allowance. The result is the net salary paid into the employee's bank account.

The basic personal tax credit is CZK 30,840 per year, i.e. CZK 2,570 per month. It is available to every employee who has signed the taxpayer declaration with their employer. The credit reduces the calculated tax advance, resulting in a higher net salary.

The super-gross wage was abolished from 2021. Until then, income tax was calculated on gross salary grossed up by the employer's social and health insurance contributions. Today income tax is calculated at 15% directly on gross salary. The term super-gross wage is now most commonly used to mean total employer cost — i.e. gross salary plus employer's social and health insurance contributions.

A tax bonus arises when the child tax allowance exceeds the remaining calculated tax after other credits. Instead of the tax simply falling to zero, the employer pays the difference on top of the net salary. The bonus can therefore push net salary above gross salary minus insurance contributions.

Each dependent child increases the child tax allowance, and therefore net salary. At lower salary levels where the tax liability is small, the allowance may convert into a tax bonus, pushing net salary up even more significantly. The child allowance may be claimed by only one parent.