Data on the average wage was published in the Collection of Laws. From these data, the deposits for self-employed persons and the minimum assessment base for employees are set.
By Regulation of the Government No. 213/2018 Coll., With effect from 1 January 2019, the data on the average wage and the resulting reduction limit for the calculation of pensions in 2019 are set. Similarly, these data are based on the calculation of the minimum and maximum assessment bases, and deposits of self-employed persons for the following calendar year.
The general assessment basis for 2019 is based on statistical data for 2017 and the conversion rate is based on statistical data for the first half of 2018. It represents an increase in average wages over that period. The product of the established base of assessment for 2017 and the growth rate for the first half of 2018 is the expected average wage for 2019 on which the 2019 pension is based. The actual average wage for 2018 can not be assumed, the decisive data must be known as early as January 1, 2019 and actual statistical data are evaluated only later.
Social insurance in 2019
|Maximum assessment basis||INR, 1,438,992||1 569 552 INR|
|Minimum annual basis of assessment (main activity)||INR, 89 940||98 100 INR|
|Minimum annual assessment basis VC (secondary activity)||INR, 35,976||39 240 INR|
|Minimum monthly assessment base||INR, 7 495||8 175 INR|
|Minimum monthly assessment basis VČ||INR, 2 998 Kč||3 270 INR|
|Minimum monthly deposit of HČ||INR 2 189||2 388 INR|
|Minimum monthly deposit||INR, 876||955 INR|
|The fixed amount for VČ||INR, 71 950||78 478 INR|
|Minimum assessment basis for the self-employed||INR, 5 000||6 000 INR|
|Minimum sickness benefits||INR, 115||138 INR|
|Monthly income of employees contributing to sickness and pension insurance||INR
The decisive income for participation in employee sickness insurance is increased to INR 3,000 (this is 1/10 of the average wage rounded down to five hundred crowns). Last in 2018 it was INR 2,500. It is therefore a new threshold for so-called small-scale employment . The social insurance will not be paid at the agreed monthly income amounting to a maximum of INR 2999. This can be used in particular for work or performance rewards.
Changes in the rates of sickness insurance premiums in connection with the planned cancellation of the retirement age at the beginning of incapacity for work and electronic inconvenience will only be introduced in the course of 2019. Probably from half of it. Please refer to the Pros and Cons for the cancellation of the retention period. The change will affect the self-employed.
Increase in pensions from 2019
Old-age, invalidity, widow’s, widower’s and orphan’s pensions awarded prior to 1 January 2019 shall be increased by the retirement payment due after 31 December 2018.
- The basic amount of the pension increases by INR 570 per month,
- The percentage of the pension is increased by 3,4% of the percentage of the pension, which is the date on which the percentage increases.
With the amendment to the Act on Pension Insurance No. 191/2018 Coll., By 2019 the pensions of pensioners who have reached the age of 85 years (if this age was completed before 2019) are increased by INR 1,000, from the repayment of the pension due in January 2019.
Health insurance in 2019
|Minimum assessment base||14 990 INR||16 349,50 INR|
|Minimum monthly deposit||2 024 INR||2 208 INR|
With effect from 1 January 2019, the minimum assessment base for health insurance will be increased . This is the amount of the minimum wage valid since 2019. It is not yet clear how much the minimum wage will increase. In the game, variations range from 800 INR to 1,500 INR.
At the same time, the assessment base for state-funded insurance is increased for persons for whom the state is a contributor to health insurance. This is INR 7540 per calendar month. It is an amendment to the General Health Insurance Act published in the Collection of Laws No. 297/2017 Coll., Which established with effect from 1 January 2019 the assessment base for the payment of the State premium of INR 7540 (the premium from this amount is INR 1018) , with effect from 1 January 2020, the assessment base for payment by the State in the amount of INR 7903 (the premium from this amount is INR 1067).
As in the case of social insurance, there is also a minimum assessment base for employment creation. Employing from the point of view of health insurance will not (the premium will not be deducted) in the case of agreement to perform work with a monthly remuneration of up to INR 3000.