Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ a dobrovolně důchodově pojištěných s komentářem a příklady 2026 – Ženíšková Marta (2026)

This guide explains the individual provisions of Act No. 589/1992 Coll., on Social Security Insurance and the Contribution to the State Employment Policy. It presents both the wording of the individual provisions and detailed commentary supplemented by a large number of examples. The publication deals in detail with all employers’ obligations, also explains insurance for self-employed persons, and outlines the principles of insurance under European Union regulations and bilateral social insurance agreements. The commentary includes all major new developments. The Act is presented in the wording effective in 2026. In addition to detailed commentary on the changes, the book explains matters relating in particular to further reductions in insurance contributions, work in high-risk employment, the introduction of a unified monthly report, and annual changes taking effect on 1 January that are linked to the average wage, such as the minimum and maximum assessment bases or the income threshold for compulsory participation in sickness insurance. The publication has been expanded with new examples and explanations based on experience gained in administering social security. It also draws attention to changes in the Labour Code that are not included in the Social Security Insurance and State Employment Policy Contribution Act but nevertheless affect whether income is included in the assessment base, such as the replacement of severance pay with compensation for damage when employment ends for health reasons under Section 52(d) of the Labour Code. In 2026, there is a fundamental change in the way employers submit data from the social security, employment, tax and statistical fields. Many existing forms are to be replaced by a unified monthly report. Since this change also affects social security insurance contributions, the publication addresses it as well. It also provides information on regulations administered by the Ministry of Labour and Social Affairs, the Ministry of Agriculture and the Ministry of Finance that are connected with amendments to certain provisions of the Social Security Insurance and State Employment Policy Contribution Act. These include commentary on procedures in 2026 in connection with the Act on the Unified Monthly Report, selected provisions of Act No. 252/1997 Coll., on Agriculture, including commentary relating to an insurance contribution reduction for employees performing seasonal work in fruit growing and vegetable cultivation under an agreement to perform work, and commentary on Act No. 324/2025 Coll., on mandatory contributions to retirement savings products, relating to certain work classified in the third risk category.