Forvis Mazars Payroll Newsletter 9/2025

Mandatory share of persons with disabilities

Employers with more than 25 employees are required to employ at least 4% of persons with disabilities. The decisive indicator here is the employer's annual weighted number of employees. If this condition is not met, employers may instead use the option of purchasing services or goods from designated entities listed in the Employment Act, as part of substitute performance, or pay a levy to the state...

Employer contribution to old-age savings products

In relation to the adoption of the pension reform, which excluded employees working in the 3rd risk category of jobs from the possibility of early retirement, the Czech government promised to promote a law that would introduce a mandatory contribution to old-age savings products by employers for employees who perform work classified in the 3rd risk category. The aim of this amendment is to enable...

Mandatory medical examinations for risk category 2

On 1 June 2025, the so-called Flexi-amendment to the Labour Code came into force, along with other accompanying changes to laws, such as the Act on Specific Health Services. From June 2025, the obligation for employers to send employees who perform work in risk category 1 for initial medical examinations was abolished. However, due to an oversight, the exception for employment based on agreements...

Changes in other personal obstacles to work

In connection with the so-called Flexi-amendment, which fundamentally changed the Labour Code, some related regulations were also amended. Government Regulation No. 590/2006 Coll., which defines other important personal obstacles to work, was also amended. The changes took effect together with the Flexi-amendment on 1 June 2025.

Hiring of foreign nationals from 1 October 2025

Unified monthly employer reporting

Unified monthly employer reporting is a digitalisation project designed to serve as an effective means of communication between the state and business entities. Employers are required to provide information about themselves and their employees, which currently involves filling out and submitting many types of forms to various state institutions. The draft law from the Ministry of Labour and Social...