HR Featured
Parental allowance of CZK 400,000 from 2027 and changes to the super-benefit
Tým P&T Europe Services 8/3/2026 7 min
Act No. 152/2026 Coll. raises the parental allowance to CZK 400,000 for children born from 1 January 2027 and changed the super-benefit parameters from 1 October 2026. We summarise what applies, from when and to whom.
Table of Contents
The parental allowance is rising to CZK 400,000, and the parameters of the so-called super-benefit (state social assistance benefit) have changed. Both come from Act No. 152/2026 Coll., published in the Collection of Laws on 26 August 2026. Here is exactly what applies, from when and to whom.
Update as of 26 October 2026: the act is in force and published. The super-benefit changes have applied since 1 October 2026; the higher parental allowance takes effect on 1 January 2027.
What applies from when
- from 1 October 2026: new super-benefit parameters (stronger protection for single parents, normative rent by district),
- from 1 January 2027: parental allowance of CZK 400,000.
Parental allowance of CZK 400,000
- The total amount rises from CZK 350,000 to CZK 400,000 for the youngest child in the family (Section 30(1) of Act No. 117/1995 Coll. as in force from 1 January 2027).
- For multiple births the parent is entitled to twice the amount, i.e. CZK 800,000.
- The higher amount applies where the youngest child is born or taken into permanent substitute care from 1 January 2027 (transitional provision of the act). It does not apply to children born earlier.
- The allowance is paid until the child turns 3 at the latest. The monthly amount is chosen as before: up to CZK 15,000 a month, or more if at least one parent's daily assessment base allows it (at most 70% of 30 times that base).
What the super-benefit is
The state social assistance benefit, the so-called super-benefit, has been in place since 2026. It merged the child allowance, housing allowance, subsistence allowance and housing supplement into one benefit, with one application per household.
What changed in the super-benefit from 1 October 2026
- Stronger protection for single parents: the increased protection now covers single parents with a child up to 15 years of age (previously up to 7).
- Normative rent by district: instead of municipality-size categories, the normative rent is now set for each district separately (Prague as one district). For 1 October to 31 December 2026 it was announced by MPSV notice No. 169/2026 Coll., e.g. CZK 13,380 for a one-person household in Prague.
According to MPSV, existing recipients do not need to file a new application; the Labour Office will recalculate the benefit.
Impact on wage garnishment
The change in normative rent also affects the calculation of the non-seizable amount in garnishment, because the regulation on non-seizable amounts still refers to the abolished category "municipality with at least 70,000 inhabitants". See Non-seizable amount 2027.
What it means in practice
- Families with a child born from 1 January 2027 will receive up to CZK 400,000 in total in parental allowance.
- Employers do not need to do anything. The parental allowance is paid by the Labour Office and does not directly concern payroll.
Sources (as of 26 October 2026): Act No. 152/2026 Coll., Act No. 117/1995 Coll. on State Social Support (Section 30 as in force from 1 January 2027), MPSV notice No. 169/2026 Coll., MPSV — new super-benefit parameters from October and MPSV — the Senate approved the CZK 400,000 parental allowance and super-benefit changes.
Need help with payroll and HR, including parental leave? We are happy to help.
Legal Notice
This article is for informational purposes only and does not replace professional legal or tax advice. Information is processed according to Czech law valid at the date of publication. We always recommend consultation with an expert for specific situations.
Share this article
— About Author
TPES
Tým P&T Europe Services
Specialists in payroll accounting, HR and accounting
