New year, new rules: Czech employment law changes coming in 2026

Several changes in Czech employment legislation took effect from 1 January 2026.

These amendments are primarily aimed at streamlining administrative processes, adjusting compensation frameworks and introducing elements of digitalisation. They also include the annual update of various employee allowances and the revaluation of the statutory minimum wage. Below is an overview of the key developments.

1. Unified monthly employer reporting

From 1 January 2026, Act No. 323/2025 Coll. introduces a single electronic monthly report for employers, replacing around 25 separate submissions to various authorities. This change will significantly reduce paperwork and improve data sharing between employers and institutions such as the Ministry of Labour and Social Affairs, the Czech Social Security Administration (“CSSZ”), labour offices, tax authorities and others.

The new system creates a “single collection point” for information flow. Reports will be submitted electronically to CSSZ, which will perform initial technical and formal checks and provide user support.

The new law took effect on 1 January 2026, with mandatory monthly reporting starting 1 April 2026. Employers should use the first quarter to update payroll systems, while state authorities prepare the software solution. To ensure the reporting platform will cover the entire year, employers will have to retroactively submit reports for January, February and March 2026 by 30 June 2026. Each month will still require a separate report.

A significant benefit for employees will follow in the second phase of the project, planned for 2027. Monthly data collected through the platform will enable the tax authorities to offer pre-filled annual income tax returns, simplifying tax compliance for individuals.

More datils can be found here: Jednotné měsíční hlášení zaměstnavatelů (JMHZ).

2. Simplified procedures for workplace injuries

New government regulation No. 322/2025 Coll. streamlines employer obligations related to workplace injuries. Employers will now report injuries electronically via the Labour Inspection Authority portal, which will automatically forward the information to relevant authorities. This change reduces paperwork and speeds up communication.

A key new requirement is to submit an updated injury record if new facts emerge that alter the original report. Employers must also maintain an injury log for all incidents, even those not resulting in incapacity for work.

The new government regulation also introduces the concept of a serious workplace injury, defined as cases involving hospitalisation for more than five consecutive days or life-threatening conditions.

The reporting portal is accessible via this link: SUIP Portal.

3. Minimum wage increase

From 1 January 2026, the minimum wage rises by CZK 1,600 to CZK 22,400 per month, with an hourly rate of CZK 134.40 for a standard 40-hour work week.

This increase follows the statutory valorisation mechanism introduced in 2024.

4. Increased threshold for pension contributions from agreement to perform work

The threshold for participation in sickness insurance for employees working under an agreement to perform work (“dohoda o provedení práce”) will increase to CZK 12,000 per month.

If an employee’s income exceeds this threshold, it becomes subject to social security contributions.

5. Flat-rate compensation for remote work

The flat-rate allowance for remote work costs (e.g., electricity, heating) is CZK 4.70 per hour in 2026, reduced from CZK 4.80 in 2025. This adjustment reflects current energy price trends.

6. Increased compensation for loss of earnings

New government regulation No. 466/2025 Coll. raises compensation for employees affected by workplace injuries or occupational diseases, as well as for dependants of deceased employees.

The average earnings used to calculate these compensations will increase by 2.6% and CZK 240, ensuring fairer support for affected individuals and their families.

7. Travel allowances for 2026

The new government regulations adjust travel allowance rates to reflect current economic trends.

From 1 January 2026, reimbursement for using a private car during business trips increased to CZK 5.90 per kilometre (up from CZK 5.80).

For example, domestic travel allowances in the private sector will be:

• CZK 155 for trips of 5–12 hours,
• CZK 236 for trips over 12 hours,
• CZK 370 for trips exceeding 18 hours.

Fuel reimbursement rates decrease slightly, with petrol set at CZK 34.70 per litre and diesel at CZK 34.10 per litre.

8. Changes to occupational health services

The updated regulation on occupational health services introduces several changes:

• Entry medical checks for changes in working conditions will no longer apply. Instead, employees transferred to roles with different risk categories will now undergo a full extraordinary medical examination. The new health assessment form now includes predefined reasons for extraordinary examinations, specifying whether they are full or partial.
• Employers must now state weekly working hours and shift length on health assessment requests.
• For employees over 50 years of age in risk category 3 roles, the obligation to undergo stress ECG testing is removed.