Czech salary terms: gross, net, super-gross and what job adverts mean

A Czech job advert may say "60 000 Kč hrubého", "50 000 net" or "rate 2,500 per day, invoice". Each phrase describes a different thing, and the difference between them can be around a fifth of your income. Add an old article that mentions the super-gross wage, and a newcomer can end the afternoon more confused than they began.

This explainer defines the terms, explains why the super-gross wage no longer exists and shows how an offer on a contract differs from an offer on invoice. The rates are those in force in 2026, and all the sums are hypothetical.

Gross and net

Gross wage (hrubá mzda) is the amount in the employment contract before any deduction. It is the headline in most adverts and the base on which contributions and tax are calculated. Unless an advert says otherwise, assume a figure is gross and monthly.

Net wage (čistá mzda) is what you receive after the employee's health and social insurance and the advance income tax, less tax credits. A figure marked "net" is rarer in adverts, because the net depends on your personal circumstances, such as children and whether you have signed the taxpayer declaration. Treat any quoted net as an estimate for a typical case and ask what assumptions it makes.

The step between them is shown line by line in our payslip explainer. In brief, in 2026 the employee pays 4.5 percent for health insurance and 7.1 percent for social insurance, and an advance income tax of 15 percent, reduced by credits (as of 2026; check the Financial Administration and ČSSZ).

The vanished super-gross wage

Until the end of 2020, Czech income tax was not calculated on the gross wage. It was calculated on a larger notional figure, the super-gross wage (superhrubá mzda), which was the gross wage plus the employer's social and health contributions. The tax rate of 15 percent was applied to that bigger base. The effect was to tax a part of the money that employees never saw.

From 1 January 2021 the super-gross wage was abolished. The tax base is the gross wage, and the rate is 15 percent, with a higher rate of 23 percent on the part of annual income above CZK 1,762,812 (as of 2026; check the Financial Administration). That means that any source that talks about the super-gross wage as the current tax base, or that gives the "15 percent of the super-gross" formula, is out of date.

The word is still sometimes used loosely in adverts and conversation, for example to mean the total cost of an employee to the employer, which is a different concept. That is called celkové náklady zaměstnavatele (total employer cost) and is better named as such.

Total employer cost

The employer's contributions sit on top of the gross wage. The employer pays 24.8 percent for social insurance and 9 percent for health insurance, in total 33.8 percent (as of 2026; check ČSSZ). On a hypothetical gross wage of CZK 60,000, that is CZK 20,280, so the employer's total cost is CZK 80,280. The employee does not see that sum, but it is why a salary negotiation about gross wage is also a negotiation about a bigger cost to the employer. For the employer's view, see what a Czech salary really costs.

Other words in the advert

13th and 14th salary. A bonus equal to a month's pay, paid once or twice a year, common in some sectors. It is not a legal right; it depends on the contract, and it is taxed as wages. Ask whether it is guaranteed or discretionary.

Bonus and variable pay. Part of the package may depend on performance. Ask what share is fixed.

Benefits. Meal vouchers, a pension contribution, extra leave, a transport card or a company phone. Some are tax-favoured within limits. Value them, but do not treat them as salary.

Mzda and plat. Both mean pay. Mzda is used in the private sector, and plat in the public sector, where pay follows scales.

HPP. Hlavní pracovní poměr, the main full-time employment contract, with the protections of the Labour Code. See how a Czech employment contract works.

DPP and DPČ. Agreements on work outside employment, with tighter limits on hours and different insurance rules; see Czech employment contracts, DPP and DPČ explained.

On invoice, B2B or IČO. Work as a self-employed contractor. See the next section.

The invoice trap

A rate of "CZK 2,500 per day" or "CZK 90,000 a month on invoice" can look much higher than an employee salary. It is not comparable. A contractor on invoice is self-employed (OSVČ), and pays their own income tax, social insurance and health insurance, usually with minimum monthly advances, and has no paid holiday, sick pay arrangements or notice protection of an employee unless they arrange them. The rules for the self-employed, including flat-rate expenses and lump-sum tax, have their own conditions (as of 2026; check the Financial Administration). See becoming an OSVČ in Czechia.

To compare an offer on invoice with an employment offer, convert both to the same basis: what remains after tax and insurance, and what protections come with it. A fair comparison also counts paid leave, sick pay and the notice period. A contractor who in practice works under an employer's direction, at the employer's premises, in set hours, may in law be treated as an employee, and the label on the contract will not decide it; the law on illegal dependent work targets that.

Hours, rates and the real comparison

A monthly figure hides the hours. An offer of CZK 60,000 gross for a 40-hour week is a different offer from the same figure for a 45-hour week, and the law sets limits on overtime and how it is paid; see Czech working hours, overtime and holidays. Ask what the contract says about weekly hours, whether overtime is included in the quoted figure and how it is paid if it is not. Hourly and daily rates need the same care: a daily rate multiplied by the days you will actually be paid for is the only meaningful monthly figure for a contractor, and unpaid days between assignments belong in the calculation.

Why it matters beyond the offer

Your gross and net figures matter in other places. A bank looks at your net income when judging how much it may lend, and you can try an estimate with the borrowing calculator on Hypoteky.com, which models how much a Czech bank may lend based on income and costs. Residence permit renewals ask for proof of income. Statutory limits, such as the minimum wage, are set on a gross basis; see how the Czech minimum wage works.

Frequently asked questions

Is the figure in a Czech job advert gross or net?

Usually gross and monthly. If it does not say, ask.

Does the super-gross wage still exist?

No. It was abolished on 1 January 2021, and tax is calculated on the gross wage.

How much does an employer pay on top of my gross wage?

In 2026, 24.8 percent for social insurance and 9 percent for health insurance, 33.8 percent in total.

Is a monthly rate on invoice the same as a salary?

No. A contractor pays their own tax and insurance and does not have the protections of an employee.

Ask every recruiter three questions: is this gross or net, is it monthly or yearly, and is it an employment contract or an invoice.

This is a general explainer, not legal or tax advice.