Withholding tax is charged at the rate of 15 %. The tax is usually withheld on income from the agreement on the completion of a job insofar as it does not exceed CZK 10,000 per month and on any other income from dependent activities (such as generated under employment or other quasi-employment arrangements) insofar as it does not exceed CZK 2,500 per month. This cap of CZK 2,500 is identical with the minimum income on which the social security premiums are charged, which means that social security payments are not levied on such income either in a majority of cases.
