Czech Republic
JMHZ - Mandatory pre-start registration of employees
Impact date: 1 July 2026 Since 1 July 2026, every employee must now be entered in the JMHZ employee register before performing any work. Full registration may be completed for any employee. If data is incomplete, the simplified PREZEC process may be used (but only for employees who are Czech citizens). The data can be filed no earlier than eight days before the expected start date and must be completed within eight days after the actual start date. Employers and any payroll office must be registered between two and 15 working days before the first employee starts employment. A payroll office established subsequently must be registered within eight days.
Employer implications/action needed Employers should make registration a mandatory pre-start step before any work is undertaken, or any induction or training forming part of the employment. Employers should also ensure that recruitment, payroll and site teams are aligned, collect the required data in advance and use the correct process for either full registration or PREZEC. Clear procedures should be put in place for completing registrations (and cancelling records where the individual does not start work0 and local managers should be trained to ensure that no individual starts work before the registration process has been completed.
Employer risk Allowing an employee to start work before registration may constitute unreported work and may lead to labour inspectorate action and administrative penalties.
Link Act No. 323/2025
Reduction in the minimum social security base for self-employed persons
Impact date: 1 July 2026 A reduced minimum monthly assessment base (reduced from 40% to 35% of the average wage) now applies for self-employed persons whose self-employment is their main activity. As a result, the standard minimum monthly pension insurance advance for a self-employed person whose self-employment is their main activity is now CZK 5,005 instead of CZK 5,720. Eligible differences relating to the first half of 2026 may be refunded on request.
Employer implications/action needed Employers should review any Czech contractor guidance and prepare HR and procurement teams to respond to questions about the reduced advance and the refund of overpayments. This change does not affect the distinction between genuine self-employment and dependent work, which should continue to be assessed separately.
Employer risk As social security contributions are paid by self-employed individuals, direct exposure for employers is limited. The main practical risk is providing outdated or inaccurate information. Existing risks relating to disguised employment and worker misclassification remain unchanged.
Link Act No. 90/2026
Enhanced maternity benefit protection for subsequent children
Impact date: 1 July 2026 New rules make it easier for some women to qualify for maternity benefit when they have another child within four years of the birth of a previous child. Where a woman is entitled to maternity benefit for a subsequent child, the Czech Social Security Administration may use the same daily assessment base that applied to the previous maternity benefit if this results in a higher benefit amount, helping to protect benefit levels where earnings have fallen or employment circumstances have changed.
The reform also introduces a new route to entitlement for certain women who would otherwise not qualify because they are no longer covered by sickness insurance or do not satisfy the usual insurance-period requirement when the subsequent maternity leave begins. This applies where the woman received maternity benefit for a previous child and accumulated at least 540 calendar days of sickness insurance participation during the four years preceding that earlier maternity benefit.
Employer implications/action needed Employers should update maternity and parental rights guidance and payroll procedures and ensure that applications and supporting employment or earnings data are forwarded promptly to the Czech Social Security Administration.
Employer risk The benefit is administered by the Czech Social Security Administration, so direct financial exposure for employers is limited. However, delayed or incomplete employer documentation may postpone payment and result in employee complaints or employee relations issues.
Link Act No. 300/2025
Government proposal to link hazardous work reporting to JMHZ
Impact date: Awaited. On 13 July 2026, the government approved a draft amendment to the Public Health Protection Act and the JMHZ Act concerning the reporting and use of data relating to hazardous work. The proposal is intended to improve data sharing between public authorities and create a more comprehensive record of employees exposed to workplace health risks.
Under the proposal, employers would report information relating to hazardous work through the JMHZ system. The reported information could be used by authorities for occupational health, public health and social security purposes, including the administration of rights linked to long-term exposure to hazardous working conditions.
The proposal has not yet been enacted, and its detailed scope, reporting requirements and effective date may change during the legislative process.
Employer implications/action needed Employers with employees in roles classified as hazardous work should review the accuracy of their work-risk classifications and ensure that HR, payroll and occupational health records are consistent. Businesses should monitor the progress of the legislation and any technical guidance issued on new JMHZ reporting requirements.
Employer risk No new obligations apply at this stage. Once enacted, inaccurate hazardous work data may lead to public health, pension and reporting issues, particularly for employers with a significant number of employees performing hazardous or physically demanding work.
Pay transparency
Impact date: Proposed 1 January 2027 for the recruitment and remuneration-system rules; 1 January 2028 for employee information rights and the first reporting cycle for employers with at least 150 employees; and 1 January 2031 for reporting by employers with 100-149 employees and selected agency-work rules. The Czech Ministry of Labour and Social Affairs has prepared a draft amendment to the proposed law implementing the EU Pay Transparency Directive, now in the version submitted for government discussion on 14 July 2026 following resolution of comments on the earlier 26 March 2026 draft.
The proposal introduces significant new equal-pay transparency obligations for employers. These include a prohibition on employers actively seeking information from candidates about their current or previous remuneration, without preventing candidates from volunteering such information or employers from asking about pay expectations. Employers would also be required to inform candidates, before the relevant employment contract or agreement is concluded, of the minimum remuneration offered and the related monetary or monetary-value benefits. The proposal also includes a duty to maintain a written remuneration system for pay based on the value of work together with a separate system, based on objective and non-discriminatory criteria, for other monetary and monetary-value benefits, employee rights to request pay information, and gender pay-gap reporting for larger employers.
Employer implications/action needed Although the legislation is not yet in force, employers should begin reviewing their pay structures and governance arrangements. In particular, employers should consider:
- establishing clear job classifications and job groupings based on the value of work
- developing transparent pay bands and objective criteria for basic pay, pay progression and variable remuneration
- creating a separate documented framework for non-cash and other monetary benefits where these are provided
- updating recruitment templates, interview guidance and recruiter training to remove questions about candidates' current or previous remuneration
- ensuring recruitment processes allow candidates to be informed of the minimum remuneration and related benefits before employment terms are agreed
- preparing HR, payroll and legal teams for employee requests for pay information and potential pay-gap reporting obligations
- reviewing arrangements for agency workers to ensure compliance with any future requirements relating to remuneration information
Employer risk The proposal would create material HR, payroll, recruitment and employee-relations obligations. Failure to comply with the proposed rules could result in employee equal-pay claims, labour-inspectorate proceedings, remedial duties and administrative fines.
New Foreign Nationals Bill advances in Parliament
Impact date: Awaited. Proposed general effective date: 1 January 2029 The Czech Republic is progressing a major reform of its immigration and residence framework through a new Act on the Entry and Residence of Foreign Nationals, which is intended to replace the current legislation on the residence of foreign nationals. Following completion of its second reading in the Chamber of Deputies on 24 June 2026, the bill is awaiting its third reading. The proposed legislation would significantly modernise and simplify residence administration, primarily through the Integrated Foreign Nationals Agenda System (ICAS). The reform is intended to move many immigration procedures from a paper-based process to a largely digital system.
Employer implications/action needed Employers should monitor the final wording and implementation timetable. Employers with a substantial foreign national workforce should review their immigration and relocation processes, data responsibilities and service-provider roles.
Employer risk The proposal has no immediate compliance impact. Risk may increase once the final digital system and related obligations are introduced.
Draft Act on Platform Work and related amendments
Impact date: Not yet adopted. The EU transposition deadline for the Platform Work Directive is 2 December 2026. The Czech proposal was circulated in spring 2026, with consultation activity in April 2026. A draft Act on platform work has been circulated as part of the Czech transposition of Directive (EU) 2024/2831. The proposal is at an early legislative stage / consultation stage. It is expected to introduce a rebuttable presumption of an employment relationship where platform work shows features of dependent work, as well as transparency obligations concerning automated allocation of work, evaluation and algorithmic management.
Employer implications/action needed Digital labour platforms should review worker-classification models, contractual documentation, onboarding information, algorithmic management processes and data-protection notices. Other employers using automated systems to allocate, monitor or evaluate work should also monitor the draft, as some related obligations may have a broader practical impact.
Employer risk The proposal is still pending, but platform operators and businesses relying on contractor models may face reclassification, information and compliance risks once the rules are adopted.
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