Below the threshold and above it
What is decisive is the gross pay you earn with FixIt in one calendar month. If it stays below 12 000 Kč, no social or health insurance is paid from it. As soon as you reach or exceed 12 000 Kč, participation in insurance arises for that month.
When participation arises, social insurance 6,5 % and health insurance 4,5 % are deducted from your pay. The employer also pays its share on top — social 24,8 % and health 9 % — which is not deducted from your pay.
The threshold is assessed month by month
Participation in insurance is evaluated for each month separately and for each employer independently. A month in which you earn less therefore stays free of contributions, even if you crossed the threshold in another month. Nothing is added together across months.
One month under, one over
Here is the impact on your payout when you compare a month with pay below the threshold and a month above it. (Tax is calculated separately — here we are looking only at insurance contributions.)
- Gross pay
- 10 000 Kč
- Social + health insurance
- 0 Kč
- Contributions do not reduce you
- 10 000 Kč
Below 12 000 Kč no participation in insurance arises, so no contributions are paid.
- Gross pay
- 13 000 Kč
- Social insurance 6,5 % (deducted from you)
- −845 Kč
- Health insurance 4,5 % (deducted from you)
- −585 Kč
- After contributions are deducted
- 11 570 Kč
The employer also pays its share — social 24,8 % and health 9 % — over and above your pay. The assessment base is rounded up to whole crowns and each insurance payment is too.
FAQ
- Is the threshold counted across all my jobs together?
- No. Participation in insurance is assessed for each employer separately. With FixIt only the pay you earn through FixIt for the given month is tracked.
- What if I reach the threshold in just one month?
- Contributions are paid only for the month in which you reached or exceeded the threshold. Other months stay free of contributions — nothing is added together across months.
- Do I pay the employer's share of the contributions?
- No. Only the employee part is deducted from your pay — social 6,5 % and health 4,5 %. The employer's share (24,8 % and 9 %) is paid by FixIt on top, outside your pay.
Note
This overview is informational and describes how FixIt processes contributions under the legislation in effect for the year 2026. It is not tax advice — if you are unsure about your situation, consult a professional.