The new year will bring some changes in the area of labor and social affairs. Increasing the minimum wage of 9200 crowns to 9900 crowns. II ends. pension pillar. And to compensate for the low January valorization get retired and retired in February a one-off contribution of 1 200 crowns.
Pensions
From January to increase the pension age, including early retirement pensions, disability pensions (for disability first, second and third degree), widows, widowers and orphans. The basic pension (same for all types of pensions) increases by 40 CZK (from 2400 CZK 2,440 to CZK). The percentage pension, which is individual, depending on the periods of pension insurance achieved a revenue does not increase.
Pensioners therefore receive a fixed allowance in February 1200 crowns extra. MLSA's efforts to compensate for the low statutory increase for 2016 calculated according to CSO data. For the average old-age pension, the increase in the amount corresponding to one hundred percent of the growth of CPI and by an amount equal to one-third of real wage growth. The Act clearly sets these parameters and allows no other than this calculated increase in pensions.
(In 2015 pensioners were better off by an average of 200 per month, the basic amount increased by CZK 60 to CZK 2,400 and the percentage amount is increased by 1.6%.)
A higher minimum wage
Honest work must be paid. This fact led the effort to gradually raise the minimum wage so that it's level approached 40 percent of the average wage. When approved by the indexation of the minimum wage can be next year expected to increase its share of the average wage to 36 percent. Since January 2016, the minimum wage will increase by 700 CZK (from 9,200 CZK in 2015) to 9,900 crowns, the minimum hourly wage will increase from 55 CZK (in 2015) to 58.70 CZK.
Minimum wage for the weekly working time of 40 hours will rise by an employee who receives a disability pension of CZK 48.10 per hour (in 2015) to 55.10 CZK per hour, ie CZK 9,300 per month.
In relation to this valorized and guaranteed wage levels for employees whose wages are negotiated in collective agreements, and for employees in the public service and administration.
Sickness Insurance
Reduction limit for adjustment of the daily assessment base, which is used to calculate the amount of sickness insurance for 2016 are as follows:
the first reduction limit is CZK 901 (CZK 888 in 2015)
the second reduction limit is CZK 1,351 (CZK 1,331 in 2015)
third reduction limit is CZK 2,701 (CZK 2,662 in 2015).
The amount of decisive income required for participation in the health insurance amounts to CZK 2 500 in 2016.
Social security premiums
Termination of retirement savings
From 1 January 2016 will stop paying premiums for retirement savings, and thus related to the adjustment of premium rates, which are already determined without regard to pension savings, ie. Not differentiated depending on whether the taxpayer premium was or was not included in pension savings.
Rates of social security premiums from 1 January 2016 is:
for the employer 25% of the assessment base, of which 2.3% for health insurance, 21.5% for pension insurance and 1.2% for the state employment policy,
an employee of 6.5% of the assessment base,
for self-employed persons (self-employed)
a) 29.2% of the assessment base, of which 28% for pension insurance and 1.2% for the state employment policy, if it is a self-employed person participating in pension insurance,
b) 2.3% of the assessment base, if it is a self-employed person participating in the health insurance,
u by voluntary contributors to pension insurance 28% of the assessment base.
The most important changes:
the amount of the average salary for the purpose of insurance is CZK 27,006 (CZK 26,611 in 2015)
maximum assessment base for the payment of premium is CZK 1,296,288 (CZK 1,277,328 in 2015)
determined amount (tax base) establishing participation in pension insurance self-employed person who carries on a secondary activity in 2015, is CZK 64,813 (CZK 63,865 in 2015)
Minimum monthly basis for the payment of advances on premiums for self-employed persons carrying out major activity for the calendar month in which it was (supposed to be) a summary of the income and expenditure SEP for 2015 is 6,752 CZK - of which a minimum deposit for an insurance amounts 1972 CZK (1943 CZK in 2015, unless the self-employed participants of the pension savings; 1744 CZK if it was self-employed in 2015, participants of the pension savings)
Minimum monthly assessment base for the self-employed performing secondary gainful activity for the calendar month in which it was (supposed to be) a summary of the income and expenditure SEP for 2015 is 2,701 CZK - from the minimum deposit for insurance premiums to EUR 789 (CZK 778 to CZK 2015, unless the self-employed participants of the pension savings; 698 CZK, if it was self-employed participants of the pension savings).
Source: MLSA tz