What is being prepared for 2027 in Czech labour law and payroll: bills and their status

2027 will bring two groups of changes to payroll and labour law. Some are already enacted and published in the Collection of Laws (minimum wage, limits for agreements, tax changes); others Parliament is still debating: a major Labour Code amendment on pay transparency and a new definition of dependent work, and the platform work act. Here is what is being prepared, what stage it is at and what it means for companies. All based on official sources, as of 26 October 2026.

The amendment transposes Directive (EU) 2023/970. Under the government bill:

Details in Pay transparency from 2027.

A less visible but, for most companies, more important part of print 300 is not limited to platforms. Dependent work (Section 2 of the Labour Code). Today, dependent work is work performed in a relationship of superiority and subordination, on the employer's behalf, according to the employer's instructions, and personally. The bill refines this: a relationship of superiority and subordination would exist if

The conditions for performing dependent work (wage or other pay, at the employer's cost and responsibility, at the workplace or an agreed place) move to a new Section 2a. Illegal and undeclared work. The bill changes the definitions in the Employment Act. Illegal work will expressly include dependent work performed outside an employment relationship, by a foreign national without a work permit or residence permit, and by a minor contrary to the Civil Code. The definition of undeclared work is also amended. An employer fined with final effect for enabling undeclared work in the past 4 months is to be treated as an unreliable employer for foreign nationals' residence permits. What it means: work with a self-employed person that meets all four conditions is dependent work and should be an employment contract or agreement. Review such arrangements now.

It introduces a presumption of employment for work via digital platforms: the platform can rebut it only by proving that at least one feature of dependent work is missing. It also regulates algorithmic management (no processing of data on psychological state, explanation of automated decisions within 15 days, a human decision on account closure) and sets fines of up to CZK 10,000,000. Details in Czech platform work act.

On 19 October 2026 MPSV presented to unions and employers a proposal for new salary scales from 1 January 2027 for around 858,000 public-sector employees. According to MPSV:

The government will set the final scales by regulation. This is still a proposal.

On 22 October 2026 Act No. 195/2026 Coll. on the legal status of state employees in ministries and other administrative authorities was published, together with the accompanying Act No. 197/2026 Coll., which amends dozens of other acts including the Labour Code, the Sickness Insurance Act and the JMHZ Act. It takes effect on 1 November 2026 and concerns the state administration, not private employers.

The full overview is in Payroll and employer changes in 2027.

Need help understanding the changes or building them straight into your payroll? We are happy to help. Sources (as of 26 October 2026): Chamber of Deputies — parliamentary print 300 (Labour Code amendment), Chamber of Deputies — parliamentary print 301 (platform work act), MPSV — the government approved greater pay transparency, MPSV — the government approved new rules for platform work, MPSV — proposal of new salary scales, Act No. 195/2026 Coll. and Act No. 197/2026 Coll., Section 2 of the Labour Code and MPSV notices No. 171/2026 Coll., No. 184/2026 Coll., No. 185/2026 Coll. and No. 186/2026 Coll..