Statutory and legislative payroll changes in Czech Republic, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises to 22,400 Kč
Effective 1 Jan 2026
From 1 January to 31 December 2026, the minimum wage for a 40-hour working week is 22,400 Kč a month or 134.40 Kč an hour (MPSV communication No. 356/2025 Sb.). For shorter agreed hours it is pro-rated, e.g. 11,200 Kč a month for 20 hours a week.
For the employer
- Raise any employee below 22,400 Kč (134.40 Kč/hour, pro-rated for part-time) from the January 2026 pay run.
For the employee
- Minimum-wage workers get a higher floor from January 2026.
Source: MPSV - Minimální mzda · Last verified 1 October 2026
Wages can no longer be paid partly in benefits such as vouchers
Effective 2026
From 2026 it is no longer possible to pay part of a wage in benefits such as vouchers - wages must always be paid in money. Non-cash benefits remain possible alongside the wage.
For the employer
- Restructure any pay package that counted vouchers or benefit points toward the wage itself.
For the employee
- The full wage must be paid in money.
Source: JenPráce - Pracovní trh 2026 · Last verified 1 October 2026
Sickness benefit reduction thresholds raised for 2026
Effective 1 Jan 2026
ČSSZ states that the reduction thresholds for the daily assessment base used for sickness insurance benefits rise in 2026: 1,633 Kč (counted at 90%), 2,449 Kč (60%) and 4,897 Kč (30%).
For the employer
- Use the 2026 thresholds when calculating wage compensation (náhrada mzdy) and sickness benefits.
For the employee
- Sickness benefits for higher earners are calculated from higher thresholds.
Source: ČSSZ - Přehled nejdůležitějších údajů pro sociální zabezpečení v roce 2026 · Last verified 1 October 2026
Jednotné měsíční hlášení zaměstnavatele (JMHZ) introduced
Phased from 1 Jan 2026
Act No. 323/2025 Sb. on the single monthly employer report (JMHZ) took effect on 1 January 2026. It lets employers meet their reporting and record-keeping duties to several state authorities through one electronic submission. Employer obligations take effect in three main phases: 1 January 2026, 1 April 2026 and 1 July 2026.
For the employer
- Confirm payroll software supports JMHZ submissions and the obligations applying in each phase.
For the employee
- No direct payslip impact.
Source: ČSSZ - Co je JMHZ · Last verified 1 October 2026
EU Pay Transparency Directive - phased Labour Code amendment
Mostly from 1 Jan 2027 Draft — not yet law
The draft amendment to the Labour Code, published on 27 March 2026, transposing the directive foresees phased entry into force: most provisions are expected to take effect from 1 January 2027, while regular pay-gap reporting, the related pay assessment and corrective measures, and employees' right to request written pay information are expected from 1 January 2028.
For the employer
- Prepare objective pay structures for the 2027 core obligations, and pay-gap data for 2028 reporting.
For the employee
- Right to request written information on own pay expected from 2028.
Source: EY Czech Republic - Transparentnost odměňování, 1. část · Last verified 1 October 2026