Czech Republic: Minimum Wage & Payroll Update in Effect for 2026

For 2026, Czech Republic’s minimum wage rises to CZK 22,400/month (CZK 134.40/hour), up from CZK 20,800. Guaranteed wages now apply only to the state sector across 4 groups. Employer social insurance remains 33.8% (27.8% hazardous, 29.8% paramedics/firefighters) and employee 11.6%. A new Unified Monthly Employer Report (JMHZ) replaces ~25 filings.

Effective Date

• 1 January 2026 (in effect)

Published

• Government Regulation No. 466/2025 Coll.; Act No. 323/2025 Coll.

Key Points

• Minimum wage increased by CZK 1,600 under the statutory valorisation mechanism.
• Guaranteed wage restructured: 8 commercial-sector categories abolished; 4 state-sector groups retained.
• New elevated employer social insurance rates introduced for hazardous and emergency service roles.
• JMHZ introduces single-point monthly electronic reporting, replacing ~25 separate filings.
• DPP threshold raised to CZK 12,000/month, triggering social and health contributions above this level.

Payroll action

• Update minimum wage to CZK 20,800/month (CZK 124.40/hour) in payroll.
• Review guaranteed wage levels for all 8 job categories — all increase proportionally.
• Update contribution calculations if any employee is at or near minimum wage base.

gov.cz