Recipients of a disability pension of the first degree do not pay any taxes. Social insurance and health insurance are not paid from any state pension. At the health insurance company, for the purposes of paying health insurance, they are listed as state insured. Only an annual pension above 622,800 crowns is subject to income tax for the year 2023, which is in no way the case for first-degree disabled pensioners.
The basic area is the same
The disability pension of the first degree consists, like other state pensions, of a basic amount and a percentage amount. The basic amount of the pension is the same for all recipients of the state pension, and in 2023 it amounts to 4,040 crowns.
What affects the percentage?
The percentage amount depends on the specific course of the insurance. The higher the income and the acquired insurance period (including added insurance period), the higher the amount of the disability pension of the first degree.
How does the disability pension grow?
As a result of extraordinary valuations last year and this year, there was also an increase in disability pensions of the first degree. However, the average first-degree disability pension still does not even reach 10,000 crowns, as can be seen from the attached table.
Development of the average amount of first degree disability pension
Month year
monthly amount
6/2023 9 767 korun 3/2023 9 264 korun 12/2022 8 887 korun 06/2022 8 677 korun 12/2021 7 642 korun 12/2020 7 366 korun 12/2019 6 851 korun 12/2 018 6 207 korun 12/ 2017 5 998 korun
Source: CSSS
Extraordinary June valorization
From June 2023, due to extraordinary valorization, the percentage of the pension for all recipients of the state pension was increased by 2.3 percent and 400 crowns. Disabled pensioners of the first degree also improved.
A practical example
In April 2023, Mr. Václav had a monthly disability pension of 9,000 crowns (basic amount of 4,040 crowns + percentage amount of 4,960 crowns). Since June, he has had a monthly disability pension of 9,515 crowns (basic amount of 4,040 crowns + percentage amount of 5,475 crowns).
Work is a must
For disabled pensioners of the first degree, it is advisable to have a job from which social insurance is paid (e.g. part-time), not only because of the increase in monthly income, but also with regard to the future calculation of the old-age pension. Having enough money is difficult for disabled pensioners. The period of receipt of the first-degree disability pension is not included in the substitute insurance periods. The replacement period of insurance is only the period of receipt of third-degree disability pension.
Disability pensioners of the first degree and the labor office
If the legal conditions regarding the insurance period are met, recipients of the first-degree disability pension registered at the labor office are also entitled to unemployment benefits. Disability pensioners of the first degree are also entitled to any sick leave.
Tax credits
When calculating income tax, recipients of a disability pension of the first degree are entitled to a basic tax credit per taxpayer in the amount of 2,570 crowns, like other employees, and also to a tax credit for first-degree disability in the amount of 210 crowns.
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2023-08-21 09:13:19
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