We present an overview of the most significant legislative changes affecting labour law from January 2026. Our primary focus will be on the amendment to the Employment Act and the new minimum wage. We will also briefly reflect on selected changes introduced in 2025. Which developments should you pay particular attention to?

Changes effective from 1 January 2026:

A) Amendment to the Employment Act – the “retraining package”

1. Duration of the unemployment support entitlement based on new revised age limits (Section 43):

• Up to 52 years of age (previously up to 50 years): 5 months,
• Over 52 and up to 57 years of age (previously 50–55 years): 8 months,
• Over 57 years of age (previously over 55): 11 months.

2. Required pension insurance period for a new entitlement to the full support period (Section 48)

• Entitlement to new support will be conditional upon a longer period of participation in the pension insurance scheme. Instead of the current 6 months, a minimum of 9 months will now be required.

3. Significant increase in support during the initial months of unemployment (Section 50), this change is intended to encourage a faster return to the labour market.

• Job seekers under 52 years of age:
  • First 2 months: 80% of average net earnings (previously 65%)
  • Next 2 months: 50%
  • Remaining support period: 40% (previously 45%)
• Job seekers over 52 years of age (previously, no age distinction applied and benefit levels were identical):
  • First 3 months: 80%
  • Next 3 months: 50%
  • Remaining support period: 40%
• The reduction in support will not apply if the applicant terminated their employment without serious reason, either on their own initiative or by agreement with their employer (previously 45% for the entire support period).
• During retraining: Support increases from 60% to 80% of the average monthly net earnings or the assessment base.
• Maximum amount of support – unemployment benefits and retraining support will be limited to a maximum of8 times the average wage in the national economy for the first to third quarters of the previous year (previously capped at 0.65 times).
• Increased support in cases of zero earnings (Section 51), depending on the job seeker’s age (for job seekers over 52 years, support decreases more slowly over time – always from 0.4 times the average wage down to 0.15 times).
• Retraining facilities have new reporting obligations (attendance, course start and end dates, failure to fulfil obligations) – in the event of failure to fulfil study obligations, the labour office will now be entitled to remove the applicant from the register of applicants.

B) Digitisation of work accident reporting

• From 1 January 2026, employers will be required to report occupational accidents and submit accident records exclusively in electronic form via the State Labour Inspection Office portal. Access to the portal will be available through state identification systems, including Bank Identity, MojeID, or I.CA Identity.

C) Increase in the minimum wage

• From 1 January 2026, the minimum wage will increase by CZK 1,600 to 22,400 CZK per month. The corresponding hourly minimum wage for a 40-hour working week will be 134.40CZK.

D) Mandatory employer contributions to retirement savings products for selected hazardous work

• From 1 January 2026, employers will be required to make contributions to retirement savings products for employees performing selected hazardous work classified in the third category – specifically work involving exposure to vibration, cold stress, heat stress or overall physical stress, including strain arising from dynamic physical work performed by large muscle groups.
• The contribution will amount to 4% of the assessment base for the relevant period, provided that the employee has worked at least three shifts of hazardous work. Employers must inform the employee of this entitlement in writing; only those who apply for it in writing are entitled to receive it. Employers are also obliged to keep records of employees who are entitled to the contribution and those who have applied for it.

E) Special provisions for seasonal work in fruit and vegetable growing

• With effect from 2026, employers engaged in fruit and vegetable cultivation will, under certain statutory conditions, be permitted to conclude a Work performance agreement („dohoda o provedení práce“) pursuant to Section 6 of the Agriculture Act. This agreement will allow employees to perform seasonal agricultural work for up to 1,280 hours per calendar year, during the period from April to November.
• Such an agreement may be concluded exclusively between an employee and an agricultural entrepreneur within the meaning of Section 2e of the Agriculture Act. The agreement will be valid only from 1 April to 30 November, the employee may perform only the specified seasonal agricultural work, and the employer must also be a recipient of designated agricultural subsidy support.

F) Certification of Dual Practical Training Providers

• Under the amendment to the Education Act effective from 1 January 2026 employers will be provided with an additional opportunity to participate in practical training. In addition to the existing legal framework (which will remain unchanged), employers will be able to enter into so-called dual practical training, which is based on obtaining a certificate from an employers’ organisation. Certification should guarantee a certain level of quality and to provide employers with benefits such as closer cooperation with schools, the ability to influence the content of educational programmes, and participation in the selection and evaluation of students.
• Certification also brings certain financial benefits to employers in the form of tax deductions, and it is possible to conclude a contract with the student and provide them with financial remuneration. On the other hand, employers must meet a number of new conditions and have sufficient technical, material and qualified personnel resources.

Recent changes worthy of your attention:

A) New offence of allowing unreported work under the Employment Act

1. Expansion of definitions and terminology (Section 5)

• With effect from 1 October 2025, the Employment Act has introduced a new definition of “unreported work” – work performed by a person in respect of whom the employer has failed to fulfil its obligation to notify the labour office prior to the commencement of employment (Section 87(1)). This obligation applies to employees who are foreign nationals (EU citizens, their family members, foreign nationals with work permits and those listed in Section 98 who do not need a work permit). Prior to 1 October 2025, it was sufficient for employers to notify the authorities of the employment of foreign nationals during the course of the first working day.

2. New offence of allowing unreported work (Section 139 and Section 140)

• Enabling the performance of unreported work constitutes an administrative offence for which a fine of up to CZK 3,000,000 may be imposed.
• The Labour Inspectorate may postpone a case concerning unreported work if the employer fulfils the reporting obligation within 5 days of the start of employment and no inspection has yet been initiated.

 B) Changes to occupational health examinations for Agreements on work performed outside an employment relationship (DPP/DPČ)

• Pursuant to an amendment to the Act on Specific Health Services, employees working under Agreements to perform work (DPP) or Agreements on work activity (DPČ) are no longer required to undergo initial occupational medical examinations as of 30 September 2025, provided that their work falls within the second non-risk category under the Public Health Protection Act. The obligation to undergo initial medical examinations remains in place for work classified in the second risk category and higher. For standard employment relationships, initial medical examinations continue to be optional only for work classified in the first category.

 C) Beware of the automatic termination of temporary employee protection

• From 11 February 2025, a new reason for the termination of temporary protection for foreigners has been introduced – temporary protection automatically terminates by law if the foreigner’s registered place of residence becomes the seat of the Ministry of the Interior for a period longer than 90 days (this may occur, for example when on the basis of a check by the foreign police the foreigner’s original place of residence is deleted because the foreigner was not found).
• Employers of foreign nationals holding temporary protection, as well as the employees themselves, now face an increased risk of committing an offence by performing or enabling illegal work, as they may not become aware of the termination of temporary protection in time. Employers are therefore advised to inform their employees of the possibility of automatic termination of temporary protection and to encourage them to regularly verify that their registered address of residence in the Czech Republic is correct and up to date.

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This material is for general information on current topics only, it is not advice. It does not take into account any special circumstances, financial situations or special requirements of the addressees. Recipients should therefore always seek appropriate professional services for the information provided. Notwithstanding the careful compilation of this material, bpv Braun Partners s.r.o. advokáti, its partners, associates or co-operating solicitors and tax advisers cannot guarantee the accuracy or completeness of the information contained herein and accepts no responsibility for acting or refraining from acting on the basis of the information contained in this material.