News in Human Resources and Wages from 1 January 2026 – Overview of the Most Important Changes
News in Human Resources and Wages from 1 January 2026 – Overview of the Most Important Changes
The year 2026 will bring a number of legislative changes for companies that will significantly affect the work of payroll accountants, HR departments and internal processes related to recruitment and employee care. Reporting to the state will be unified, requirements for collecting employee data will be expanded, rules for providing benefits will be tightened, and there will be a new obligation to report work-related accidents electronically. Good preparation in advance will help employers avoid mistakes, penalties and sudden administrative burdens. We provide a clear summary of the most important things you should start addressing today.
1) Uniform monthly employer reporting (JMHZ) – the biggest change in communication with the authorities in recent years
A new monthly employer reporting system will come into effect in 2026. Its aim is to simplify communication with the state, consolidate various reports into one and strengthen digitisation. However, the change also includes a significant expansion of the range of data that you will have to record about your employees and submit regularly – including education, profession code and place of work. This obligation will apply not only to new employees but also to current employees, which means that existing data will have to be checked and the personnel data database supplemented. In addition, the system will also apply in full to temporary workers working on contracts, for whom in many cases no reporting has been required to date.
Although the new JMHZ system will not be launched until 1 April 2026, data for January-March 2026 will also be reported retroactively. It is therefore advisable to start preparing for the new system and supplementing data for existing employees as soon as possible.
We recommend:
- modifying personal questionnaires and the employee onboarding process
- checking and supplementing data for existing employees
- systematically prepare for the collection of new data
2) Mandatory pension savings contribution for employees in risk categories
Companies that employ workers in the so-called third risk category for selected factors (exposure to vibrations, cold, heat or work involving high physical strain) will now be required to pay a 4% contribution to retirement savings products for these employees. Employees will be eligible if they work at least three shifts of hazardous work per month. This places demands not only on the correct classification of job positions in terms of occupational health and safety, but also on the detailed recording of hours worked, which will need to be kept for each employee. Compliance with these obligations will be monitored by the Czech Social Security Administration, and penalties can be very high.
We recommend:
- verify the categorisation of work (consultation with the Regional Hygiene Station is recommended)
- set up records of hazardous hours and factors
- adjust internal regulations and OHS processes
3) Employee benefits – new limits, more administration and mandatory reporting
The rules for taxing employee benefits will change from 2026. The new regulation responds to the practice of employers including various performance-related bonuses (e.g. half-yearly bonuses) under tax-exempt benefits (e.g. cafeterias), thereby replacing part of the salary with a tax-exempt benefit. In order for a benefit to remain exempt in 2026, it must be provided in non-monetary form and in addition to wages (not in place of part of wages). From 2026, the annual limit above which benefits are taxed and insurance contributions are paid will also increase (CZK 48,967 for health benefits and CZK 24,483.50 for leisure benefits). Employers will also be required to keep detailed records of all benefits directly on the payslip, which will necessitate adjustments to internal rules and HR processes. It is therefore advisable to review the current remuneration system, especially in organisations using cafeterias or a wide range of leisure benefits.
We recommend:
- reviewing the cafeteria system and benefit settings
- updating guidelines, collective agreements and employment contracts
4) Changes in health insurance for carers
There are also changes to the state insurance system. It will no longer be possible to be a state insurance holder on the basis of caring for two children under the age of 15 – only persons caring for a child under the age of 7 will remain eligible, subject to other conditions. Employees will have to actively report this fact to their health insurance company themselves, otherwise they may lose their state insurance status and be obliged to pay additional insurance premiums. Companies should anticipate the need to communicate with parents on maternity/parental leave and adjust their internal processes accordingly.
We recommend:
- informing employees about the new reporting obligation
- monitor the correct health insurance settings when employees start and return from parental leave
5) Electronic reporting of accidents at work – new form of reporting via the SÚIP portal
From 2026, work accidents will be reported electronically via the State Labour Inspection Office portal. Employers will have to record each accident online, forward the record to the employee and other entities, and keep the document for 10 years. The process will require access to the SUIP, the establishment of internal information flows and a greater emphasis on correct and timely reporting. The benefits include digitisation and easier retrieval of documentation.
We recommend:
- ensuring access to the SUIP portal and training authorised persons
- setting up an electronic accident reporting process
Other changes from 2026 that you should not miss
- increase in the minimum wage to CZK 22,400
- increase in the limit for insurance contributions for DPP to CZK 11,999 per month
- abolition of withholding tax for non-residents – new progressive taxation with advance tax
For details, see the handbook "News in the field of human resources and wages from 1 January 2026".
Do you have any questions or need help implementing the changes?
We will be happy to go over the impact on your organisation with you, set up internal processes, a benefits system, and prepare for JMHZ and electronic accident records.