From January 2025, both working and self-employed pensioners can take advantage of a 6.5% discount on social insurance . In practice, employers will deduct only sickness and health insurance from the gross salary of working pensioners, totaling 5.1%. However, the employer’s payment of social insurance premiums is maintained . Therefore, even in the case of pensioners, at the full rate of 24.8%.
The condition for applying the discount is that the employee receives the full amount of the old-age pension. The employee must apply to the employer for the discount and provide evidence of the decision to grant the old-age pension.
Personal income tax from dependent activities
The income tax base for employees is the gross wage. The buy telemarketing data basic rate of income tax for individuals from dependent activities in 2025 remains 15% .
Other wage deductions
Voluntary deductions from wages (i.e., by agreement with the employee) include, for example, deductions for employee benefits.
Items increasing net salary in 2025
An employee can increase their net salary by applying tax deductions, non-taxable parts of the tax base, wage subsidies and bonuses.
Tax credits and non-taxable parts of the tax base
An employee can only claim tax discounts with one employer, for whom he has signed a declaration of a taxpayer of personal income tax from dependent activities and functional benefits.
In 2025, employees can take advantage of the following tax breaks and non-taxable parts of the tax base :
Basic tax credit for the taxpayer,
discount for a husband/wife or registered partner caring for how to generate business opportunities without losing transparency a child under 3 years old,
child discount,
disability discount,
discount for holders of a ZTP/P card,
donations provided,
interest on a home loan,
pension insurance, life insurance, long-term care insurance and long-term investment products.
The child tax credit is the only one that can reduce tax to negative values, which creates a tax overpayment or tax bonus.
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Wage replacements
Most often, this is due to incapacity for work, obstacles at work or taking vacation. Last but not least, the employer must provide the employee with travel compensation in the event of a business trip.