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Expert articles about payroll outsourcing, HR services, payroll accounting and taxes. Practical tips and current legislative changes for businesses in the Czech Republic.
Latest Articles
Self-employed minimum contributions 2027: draft proposes a CZK 506 monthly increase
The government is reviewing a draft regulation that would raise the minimum self-employed contributions for 2027 to CZK 5,310 (social insurance) and CZK 3,507 (health insurance) — CZK 506 more a month in total. We explain the calculation, plus how the 2026 social-insurance minimum was retroactively cut.
Minimum wage 2027: the new coefficient and an estimate around CZK 25,000
On 24 August 2026 the tripartite council agreed on a 2027 minimum wage of CZK 24,900 (coefficient 0.446). It will be formally confirmed by government regulation and an MPSV notice by 30 September 2026 at the latest. We explain the Section 111 valorisation mechanism and the knock-on effects.
Parental allowance rising to CZK 400,000 and super-benefit changes: what the Senate approved
On 29 July 2026 the Senate approved raising the parental allowance to CZK 400,000 and adjustments to the super-benefit (DSSP). We summarise the changes, the dates and the current legislative status.
Reporting work injuries in 2026: paperless, all electronic via SÚIP
From 1 January 2026 a new regulation (No. 322/2025 Coll.) applies — work injuries are reported exclusively electronically via the SÚIP portal. We summarise what it means for employers: injury classification, deadlines (15 working days) and the injury book.
Sick pay in 2026: the first 14 days, reduction limits and the calculation
For the first 14 days of illness the employer pays wage compensation — 60% of reduced average earnings, from day one. We explain the 2026 reduction limits, the calculation and eNeschopenka.
DPP in 2026: contributions, the CZK 12,000 limit and the end of the notified regime
When social and health insurance is paid from a work-performance agreement, how tax works and why the "notified agreement" regime ceased to exist. The rules valid in 2026.
Holiday for DPP and DPČ agreements in 2026: when it arises and how to calculate it
Since 2024, workers on agreements are also entitled to holiday. We explain the conditions (28 days and 80 hours), the fictitious 20-hour week and the calculation — valid in 2026 too.
JMHZ: What It Replaces and What Remains — Old vs. New Employer Reporting
Since April 2026, one report has replaced ONZ, insurance summaries and ELDP. What exactly does JMHZ abolish, what remains, and what changed on 1 July 2026?
JMHZ in Practice: First Experiences and Most Common Mistakes
JMHZ has been live since April 2026. We summarize the most common mistakes from practice and how to set up a stress-free monthly reporting routine.
Payroll Accounting 2026: What Changes and How to Prepare
Practical guide to payroll accounting for 2026: legislative changes, the payroll accountant's role, digitisation, and when to go external.
Payroll Outsourcing: Complete Guide for Companies in 2026
How does payroll outsourcing work? Who benefits from external payroll processing and how much can you save? Practical guide with real-world examples.
JMHZ 2026: Unified Monthly Employer Report – Complete Guide
From April 2026, all employers must submit a unified monthly report (JMHZ), replacing up to 25 existing reports. What you need to know and how to prepare.
EU Pay Transparency Directive: Impact on Czech Employers
EU Directive 2023/970 on pay transparency must be transposed into Czech law by June 7, 2026. What it means for employers and how to prepare.
Employee Benefits 2026: New Limits, Rules and Tax Advantages
From 2026, higher tax-exempt benefit limits apply. Complete overview: leisure and health benefits, meal allowance, pension savings and ESOP news.
ESG Reporting 2026: New Obligations for Czech Companies
The stop-the-clock directive delayed ESG reporting by two years. Who must report under CSRD, what the Omnibus package proposes, and how to prepare.
Artificial Intelligence in HR: A Practical Guide for Czech Companies
How Czech companies use AI in recruitment, onboarding, and talent management. Real examples, tools, and legislative limitations under the EU AI Act.
Payroll Accounting 2026: New Minimum Wage and Contribution Changes
From January 2026, the new minimum wage of CZK 22,400 applies. We bring a complete overview of changes in social and health insurance and tax adjustments.
Changes in Payroll Accounting for 2025
Overview of the most important legislative changes regarding wages and contributions that came into effect from January 1, 2025.
Digitalization of HR Processes in Small Companies
How digitalization of HR processes can help small companies save time and increase efficiency in employee management.
Accounting Outsourcing: Yes or No?
Analysis of advantages and disadvantages of accounting outsourcing for small and medium enterprises. When it pays off and what to watch out for.
Recruiting Trends for 2025
What trends will influence recruiting in 2025 and how to prepare for them. From AI to changes in work preferences.
VAT Changes 2025: What You Need to Know
Overview of VAT changes for 2025 that will affect your business. Practical tips for implementing new rules.