← User guide

Czech Payroll

The Czech payroll family in one place — the monthly payslip for a pracovní poměr, DPP and DPČ on either the OCA payroll app or Odoo Enterprise Payroll, with dated statutory rates, time off, the annual tax reconciliation and posting to the general ledger.

What it is for

Czech payroll is delivered as a family of modules. This page describes the family as a whole; the individual modules have short pages that point back here.

The base module holds what does not depend on the payroll engine: the Czech fields of the employee's contract and the annual leave accrual plans. It installs automatically as a dependency of the engine modules, and you meet it only through them. Each engine module carries its own salary structure, rules, statutory figures, time-off types and screens.

Choosing an engine

Both engines run the same salary rules on the same dated figures. The choice is about which payroll application you run, not about the Czech rules.

The employment form is not a separate structure on either engine. It is the Agreement Type field on the contract: Standard employment, DPP (agreement to perform work) or DPČ (agreement to perform working activity).

Legal background

The figures the payslip uses come from these acts. Paragraph references were checked against the consolidated texts in force in October 2026.

• Social insurance. The employee pays 7.1 % (6.5 % pension, 0.6 % sickness) and the employer 24.8 % (21.5 % pension, 2.1 % sickness, 1.2 % employment policy) under § 7 of Act 589/1992 Sb.. The annual assessment base is capped at 48 times the average wage (§ 15a). The employer's discount of 5 % of the assessment base for eligible part-time employees is § 7a and § 7b.
• Health insurance is 13.5 % of the assessment base (§ 2 of Act 592/1992 Sb.), rounded up to whole crowns per employee, one third paid by the employee (§ 9 odst. 2 of Act 48/1997 Sb.). The minimum assessment base is the minimum wage, reduced by calendar days for a partial month of employment and for days of important personal obstacles such as sickness (§ 3 odst. 6 and 9). An employee below it pays 13.5 % of the difference, unless the shortfall comes from an obstacle on the employer's side, which the employer pays (§ 3 odst. 10); the minimum base does not apply to the persons listed in § 3 odst. 8, among them ZTP and ZTP/P card holders and those for whom the state pays.
• Agreements. A DPP is sickness-insured in a month in which its income reaches 25 % of the average wage rounded down to 500 Kč (§ 7a of Act 187/2006 Sb.); a DPČ, like any other employment, once the income reaches the rozhodný příjem (§ 6 odst. 2). Below those amounts, and without a signed declaration, the income is taxed by a final withholding tax (§ 6 odst. 4 of the Income Tax Act).
• Income tax. The monthly advance is 15 % of the base and 23 % of the part above three times the average wage; the base is rounded up to whole hundreds of crowns (§ 38h odst. 1 and 2). The tax credits are § 35ba, the child tax benefit and bonus § 35c and § 35d; a monthly bonus is paid only when that month's income reaches half the minimum wage. The declaration (prohlášení poplatníka) is made within 30 days of joining and by 15 February each year (§ 38k odst. 4). The annual reconciliation is § 38ch.
• Meal allowance. A stravenkový paušál is tax-exempt up to 70 % of the upper limit of the meal allowance for a 5–12 hour business trip (§ 6 odst. 9 písm. b)).
• Minimum wage and wage replacements. The minimum wage is set under § 111 of the Labour Code and announced by an MPSV communication (for 2026, No. 356/2025 Sb.). A wage below it is topped up with a doplatek, compared per hour unless the monthly minimum wage was agreed in advance; overtime pay and surcharges do not count towards it (§ 111 odst. 1 and 2). An overtime hour is paid its wage plus a surcharge (§ 114 odst. 1). Holiday is paid at average earnings (§ 222); employer-side obstacles at at least 80 % (downtime) or 60 % (weather) (§ 207), 100 % for other reasons (§ 208) and at least 60 % for short-time working only where a union agreement or internal rule says so (§ 209). Sick pay for the first 14 calendar days of incapacity is 60 % of reduced average earnings, the reduction thresholds being the sickness-insurance ones multiplied by 0.175 and rounded up to the haléř (§ 192); it is taxed as employment income but carries no insurance. Average earnings are §§ 351–362.
• Annual leave is at least four weeks a year (§ 212), accrued in hours by worked weeks (§ 213); untaken leave must be scheduled by the end of the following year (§ 218).

Setting it up

1. Install the engine module: on Community, l10n_cz_hr_payroll_oca; on Enterprise, l10n_cz_hr_payroll_ee installs itself with Payroll. Add the accounting bridge if payslips should be posted (see Posting to the general ledger).
2. The company must be in the Czech Republic. The Czech salary structure, time-off types and (on Enterprise) the Czech employee fields are visible only to Czech companies.
3. Give each employee's contract the Czech salary structure (OCA) or the structure type Czech Republic: Employee (Enterprise), and fill in the Czech data described below.
4. On Enterprise, check the figures under Payroll → Configuration → Salary → Rule Parameters before the first payslip of a new year.

Employee and contract data

How the payslip is computed

In the order the rules run:

1. Basic Salary. The contract wage, reduced for every absence in the period.
2. Wage surcharges and the Overtime Wage for overtime hours, when the surcharges family is installed.
3. Wage replacements at average hourly earnings: Holiday Pay, Paid Obstacle (doctor, escort, blood donation, public office and the other § 199–206 reasons) and Employer Work Obstacle (§§ 207–209) at 80, 60, 100 % (short-time working: the company's agreed rate, 100 % by default). Average hourly earnings are the basic wage of the validated payslips of the previous calendar quarter divided by their worked hours; without such a quarter, the contract wage over the period's scheduled hours; never less than the hourly minimum wage.
4. Sickness Compensation: 60 % of average hourly earnings reduced by the three reduction thresholds (90 / 60 / 30 %), for the hours of sick leave that fall in the first 14 calendar days of the incapacity (or the Sick Hours input), rounded up to whole crowns. Consecutive sick-leave requests count as one incapacity. It is kept out of gross pay, so it carries no insurance, but it is part of the tax base and of net pay.
5. Minimum Wage Top-up, when the surcharges family is installed (see its page), then Gross Salary.
6. Social Insurance employee and employer, on gross pay up to what remains of the annual cap after the year's earlier validated payslips. Social Insurance Discount (Employer) for an eligible employee in standard employment: gross pay at most 1.5 times the average wage and at most 1.15 % of it per hour (hours worked and hours paid as a wage replacement); except under 21, also an agreed 8–30 hours a week and at most 138 hours in the month. It lowers the employer cost but not the premium.
7. Health Insurance: 13.5 % of gross pay rounded up to whole crowns; the employee pays one third, rounded up, and the employer the rest. When gross pay of a standard employee is below the minimum base — the minimum wage, reduced by calendar days outside the employment and of sickness, family care, paid personal obstacles and maternity or parental leave — the employee also pays 13.5 % of the difference. The employer pays it instead when an employer-side obstacle is on the payslip; nobody pays it for a state-insured person or a ZTP/P card holder.
8. Agreements below their threshold pay neither insurance.
9. Tax Base = gross pay plus sickness compensation. Income Tax Advance: the base rounded up to whole hundreds of crowns, 15 % up to the monthly threshold and 23 % above. Withholding Tax instead for an agreement below its threshold without a declaration: 15 % of the whole-crown gross, no credits.
10. Tax Credits with a signed declaration, at most the advance.
11. Child Tax Benefit up to the remaining tax, and Child Tax Bonus for the rest if the tax base reaches half the minimum wage.
12. Wage Garnishment and the other deductions (see Garnishments), Reimbursement, and the Annual Tax Settlement when present.
13. Meal Allowance, outside gross pay.
14. Net Salary, and the employer totals.

Statutory figures

Every rate and amount is a dated value, so a payslip uses the figure in force on its date. The values shipped:

Employer obstacle rates (80 / 60 / 100 %, and 60 % as the floor for short-time working) and the annual deduction caps (48 000 Kč for pension and life insurance products, 150 000 Kč for mortgage interest, 30 % of the base for gifts) are dated from 2024. On Enterprise you add a new dated value under Rule Parameters to roll a figure forward.

Time off

The engine modules ship Czech time-off types. On Enterprise each is tied to a work entry type; on the OCA engine to a Czech payroll code:

The family-care and escort types with a limit require an allocation; the transport of a disabled child accrues 6 days a year through its own plan.

Annual leave accrual plans are shipped by the base module, so they are the same on both engines. Statutory annual leave — 4 weeks (160 h/year) and Annual leave — 5 weeks (200 h/year) accrue leave in hours each week worked, 1/52 of the annual entitlement, so a part year gives the proportional part. They assume a 40-hour week. Unused leave carries over to the next year and never expires: § 218 has no forfeiture. The employer must schedule carried-over leave by the end of the following year, the employee may schedule it himself after 30 June of that year, and leave still unused when the employment ends is paid out (§ 222 odst. 2). Two alternative plans granting the whole year on 1 January ship archived. The plans are not linked to the Holiday type; assign one per employee through an allocation (Time Off → Allocations).

Annual tax reconciliation

Payroll → Payslips → Annual Tax Reconciliation (on the OCA engine Payroll → CZ Annual Tax Reconciliation) holds one record per employee and tax year for the roční zúčtování záloh a daňového zvýhodnění.

1. Create the record for the employee and Year (the previous year by default).
2. Enter what only the employee's documents show under Non-taxable Parts (§15): pension and life insurance contributions (48 000 Kč together), mortgage interest (150 000 Kč), gifts (up to 30 % of the base) and the Spouse credit as the eligible amount. Union dues and Further-education exams are recorded but no longer deducted from 2024.
3. Click Compute. The year's validated payslips give the gross tax base, the advances withheld after monthly credits and the bonus already paid; the record computes the annual tax, credits, child benefit and bonus, the Overpayment and the Bonus top-up. An underpayment is not collected, as § 38ch odst. 5 prescribes.
4. Add the Settlement Total to the payslip of the month of settlement as the Annual Tax Settlement input (on the OCA engine, an input line with the code ANNUAL_TAX_SETTLEMENT); it raises net pay. There is no button for this step — see Limitations.

The employee must ask by 15 February and bring the certificates of any earlier employer of the year; the employer computes it by 31 March and refunds an overpayment above 50 Kč no later than with the March wage (§ 38ch odst. 1, 3 to 5). The module does not track these dates. The employer's annual statement to the tax office is a separate module, listed below.

Posting to the general ledger

l10n_cz_hr_payroll_account_oca (OCA) and l10n_cz_hr_payroll_account_ee (Enterprise) put accounts of the Czech chart on the salary rules, each rule with a debit and a credit account, so that a validated payslip posts a balanced entry:

Accounts are found by the first account whose code starts with the three digits above.

• OCA. Install it on purpose; it needs the OCA payroll_account module. It sets the accounts on the rules for every company on the Czech chart — those already on it at installation, and any company that loads the chart later — and creates a general journal Salaries (code SLR) for it. Choose that journal as the Salary Journal on the contract.
• Enterprise. It installs itself when Enterprise Payroll with Accounting, the Czech chart and the Czech payroll are installed. Odoo assigns the accounts per company and creates the salary journal through its own payroll accounting setup.

Garnishments

With l10n_cssk_hr_payroll_garnishment_base installed and an order on file for the employee, the Wage Garnishment rule takes the amount from the order register, which applies the statutory order of claims across all of the employee's orders.

Without an order in the register, enter the claim as a payslip input — Wage Garnishment - Priority (GARNISHMENT_PREF) or Wage Garnishment - Non-priority (GARNISHMENT_NONPREF), the amount being the outstanding claim. On Enterprise these are also available as salary adjustments. The rule then takes, from the net wage less the non-seizable amount, two thirds (priority) or one third (non-priority) of the remainder up to the limit, plus everything above the limit; one claim per payslip. Only the 2026 figures of the non-seizable amount are shipped for this route.

Attachment of Salary, Assignment of Salary and Child Support are plain deductions of the amount entered.

Reports to the authorities

The filings are separate modules built on l10n_cssk_payroll_declaration_base and work with either engine:

Since 1 January 2026 the social-security data go through the jednotné měsíční hlášení zaměstnavatele (JMHZ, Act 323/2025 Sb.), which no module of this family produces. ONZ is superseded from 1 April 2026; PVPOJ and ELDP are still filed only for the periods the transitional provisions leave to them. Each report's page says which.

Limitations

• Several DPPs or DPČs. The law adds up the income from several agreements of one person with the same employer (§ 7 odst. 4 and § 7a odst. 3 of Act 187/2006 Sb.). The module does not: each payslip is tested against the threshold on its own.
• Rounding. The social premium is not rounded up to whole crowns per employee; the health premium is. The social insurance discount is not rounded either: the law rounds the total over all employees.
• Health minimum base. Only whole-day time off reduces it. When an employer-side obstacle is on the payslip the employer pays the whole top-up, even if part of the shortfall has another cause. ZTP card holders (as opposed to ZTP/P) and the other § 3 odst. 8 persons are exempt only if State-insured person is ticked.
• Social insurance discount. Several employments with the same employer are not added up, and the notification to ČSSZ (§ 7a odst. 5) and the eligibility reason itself are up to you.
• Sickness compensation. The 14 days are counted from the first day of the sick leave; an incapacity that began after a shift already worked (when the 14 days start the next day) and a reduced or forfeited compensation (§ 192 odst. 4 and 5) need a manual correction. Hours entered through the Sick Hours input are paid as entered.
• Average earnings count only the basic wage of the previous quarter, not surcharges or bonuses, and test "any hours worked" instead of 21 days.
• Child tax benefit. A ZTP/P child adds one first-tier amount instead of doubling that child's own tier, which is too little for a second or third child. The 50 Kč monthly and 100 Kč annual bonus minimums are not applied.
• Annual tax reconciliation. There is no button to post the result to a payslip, so the record never reaches Settled; enter the input by hand. Only this employer's validated payslips are read — figures from an earlier employer's certificate are not added. The 50 Kč refund minimum, the gift minimum and the 300 000 Kč mortgage cap for older loans are not applied. The rule that one record exists per employee and year is not enforced in Odoo 19.
• Annual leave plans. The plans assume a 40-hour week; for other hours scale the accrual, and the four-week minimum of § 213 odst. 3 is not enforced. Nothing reminds the employer of the § 218 odst. 3 deadline to schedule carried-over leave.
• Short-time working (§ 209) is paid at the rate under Settings → Employees → Short-time work compensation (§ 209), 100 % by default. Lower it only when a union agreement or an internal regulation sets a lower rate; payslips never go below the statutory 60 %.
• Meal allowance is paid for every worked day; the module does not check the three-hour shift or a business trip on the same day, and an amount above the exempt limit is cut to it rather than paid as taxable income.
• OCA engine. The Czech Payroll Code of your own time-off types is set on the time-off type form, next to Count as; a type without a code is treated as an ordinary absence.
• The figures are shipped for 2025 and 2026. Check them against the law before using a later period.