Act No. 324 / 2025 Coll.
Act on the compulsory contribution to old-age savings products and amending related laws (Act on the compulsory contribution to old-age savings products)
Valid
Law
Effective from 01.01.2026
Text versions:
01.01.2026
03.09.2025
Contents
324
THE LAW
of 23 July 2025
on the compulsory contribution to old age savings products and amending related laws (Act on the compulsory contribution to old age savings products)
Parliament has decided on this law of the Czech Republic:
OBLIGATIONS TO BE CONTRIBUTED TO OTHERLANDS
Subject matter
This law regulates the employer's obligation to pay a compulsory allowance for the product of savings on the age of an employee who carries out risk work.
Definition of terms
For the purposes of this Act:
(a) employer's employer under the Social Security Insurance Act;
(b) an employee under the Social Security Insurance Act;
(c) the product of the savings on the old age of the supplementary pension insurance with a State contribution under the Act governing supplementary pension insurance with a State contribution and supplementary pension savings under the Act governing supplementary pension savings;
(d) a compulsory contribution by a participant in an old age saving product paid by the employer under the obligation laid down by this law;
(e) the risk labour which, under public health protection legislation, is classified in the third category for vibration performance factors, cold load, heat load or total physical load, if it is a burden on dynamic physical work carried out by large muscle groups;
(f) an exchange of risk work of the shift in which the employee has performed the risk work for at least the bulk of it;
(g) the assessment basis of the employee's assessment basis under the Social Security Insurance Act;
(h) the relevant period of the calendar month in which the staff member worked at risk.
Compulsory contribution
(1) The employer will pay a compulsory allowance for the employee's old age saving product of 4% of the assessment basis for the relevant period if the employee has worked at least 3 shifts of risk work during the relevant period.
(2) Where the shift in risk work is less than or equal to 8 hours, the number of shifts in risk work referred to in paragraph 1 shall be counted as one-eighth of the shift in risk work.
(3) The employer shall fulfil the obligation referred to in paragraph 1 by the end of the first calendar month following the end of the relevant period.
(4) The amount of the compulsory contribution for the relevant period is rounded up to the whole crown.
Application of the right to a compulsory contribution
(1) The first period of time for which the employer is obliged to pay the compulsory allowance for the employee's old age savings product is the first period of time following the date on which the employee informs the employer that he exercises the right to the compulsory allowance.
(2) The staff member shall indicate in the notification referred to in paragraph 1:
(a) a company of a pension company for which the product has an old age saving to which the employer is to pay a compulsory contribution;
(b) the account number of the pension company to which the employer is to pay the compulsory allowance; and
(c) other information necessary for payment of the compulsory contribution.
(3) The notification referred to in paragraph 1 shall be made in writing; the employer may allow the staff member to make the notification otherwise.
Information obligation
The employer shall inform the staff member in writing of the right to the compulsory contribution and of the manner in which it is applied before the staff member begins to carry out the risk work. Where the employer fulfils the information requirement in electronic form, the information shall be accessible to the staff member in such a way that he can store and print it.
Certificate of compulsory contribution
(1) The employer shall issue a certificate to the staff member certifying that he has paid a compulsory allowance for his old-age saving product, not later than the end of the calendar month in which the compulsory allowance was first paid.
(2) The employer shall, at his request, issue, without undue delay, a second copy of the certificate referred to in paragraph 1. The employer shall have the right to compensation against the staff member for the costs incurred effectively in connection with the issue of a secondary document.
Keeping records of the compulsory contribution and checking employers' obligations
(1) For the purposes of this Act, the employer is obliged to keep a record of:
(a) a list of staff performing risk work and exercising the right to a compulsory contribution, indicating the name and surname and date of birth of such staff;
(b) details of the date of application of the right to the compulsory contribution and the facts referred to in Article 4 (2);
(c) data on the number of shifts in the risk labour employed by the employee during the relevant period;
(d) details of the amount of compulsory contributions paid for each relevant period and the date of payment.
(2) Employers shall be required to keep the records referred to in paragraph 1 for 10 calendar years following the year to which they relate. Employers shall be obliged to submit these records to the local social security administration at its request within a specified time limit which may not be less than 8 days.
(3) The performance of employers' obligations under this law is controlled by territorial social security administrations. Article 11 (1), (12) (a) and (d), Articles 13 and 15 of the Act on the organisation and implementation of social security in social security matters shall apply mutatis mutandis to checks according to the first sentence of the compulsory contribution.
(4) The Ministry of Labour and Social Affairs provides by decree for a licence of authorised personnel of the Territorial Social Security Administration to check the performance of the obligations imposed on employers by this Act.
(5) The local competence of the local social security administration in matters of compulsory contribution shall be governed by the local competence of the local social security administration in matters of social security insurance and the contribution to national employment policy.
Transfers
(1) A natural, legal or business natural person commits an offence as an employer by:
(a) not to pay the compulsory allowance provided for in Article 3;
(b) fails to comply with the information obligation under Article 5;
(c) issue to the staff member a certificate or a duplicate thereof pursuant to Article 6;
(d) does not keep in its register the information referred to in Article 7 (1);
(e) does not store the records referred to in Article 7 (1) for the period referred to in Article 7 (2), first sentence; or
(f) not to submit the records referred to in Article 7 (1) to the territorial social security administration in accordance with the second sentence of Article 7 (2).
(2) A penalty may be imposed in respect of an offence:
(a) 50 000 CZK if the offence referred to in paragraph 1 (d) to (f) is committed,
(b) 200 000 CZK if the offence referred to in paragraph 1 (b) or (c) is committed,
(c) 2 000 000 CZK if it is an offence referred to in paragraph 1 (a).
(3) The transfers under this law are discussed at first instance by the local social security administration.
(4) Paragraph 54a (1) and (4) to (6) of the Act on the Organisation and Implementation of Social Security apply mutatis mutandis to the offences referred to in paragraph 1.
Transitional provision
The employer shall comply with the information obligation provided for in Article 5 in respect of a staff member who carries out a risk work on the date of entry into force of this Act within 15 days of the date of entry into force of this Act.
Amendment of the Social Security Insurance Act and contribution to the State Employment Policy
In Section 5a of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 189 / 2006 Coll., Act No. 455 / 2022 Coll. and Act No. 417 / 2024 Coll., the following paragraph 3 is added:
"(3) For the purposes of paragraphs 1 and 2, a staff member who carries out a risk-free job or the activity of a medical paramedic or a member of a fire brigade unit of an undertaking shall be deemed not to carry out such activities in a calendar month, provided that his employer has incurred an obligation to pay a compulsory allowance for the employee's old age savings product under the Old Age Savings Scheme Act."
Amendment of the supplementary pension savings law
Act No. 427 / 2011 Coll., on Supplementary Pension Savings, as amended by Act No. 399 / 2012 Coll., Act No. 403 / 2012 Coll., Act No. 241 / 2013 Coll., Act No. 377 / 2015 Coll., Act No. 183 / 2017 Coll., Act No. 296 / 2017 Coll., Act No. 111 / 2019 Coll., Act No. 119 / 2020 Coll., Act No. 261 / 2021 Coll., Act No. 96 / 2022 Coll., Act No. 462 / 2023 Coll., Act No. 31 / 2024 Coll., Act No. 417 / 2024 Coll., Act No. 176 / 2025 Coll., is amended as follows:
1. In Article 20 (1), the words "; this shall not apply to supplementary pension savings to which the employer has paid a compulsory allowance under the law governing the compulsory contribution to old age savings products, provided that the conditions set out in Article 22 (4) or Article 23 (6) are met 'shall be added at the end of the text of point (b).
2. In Paragraph 22 (2), at the end of the first sentence, the words "or at least 1 year and 3 months in the case of a benefit satisfying the conditions laid down in paragraph 4 shall be added, if it is for supplementary pension savings to which the employer has paid a compulsory allowance under the law governing the compulsory contribution to old age savings products'.
3. In Article 22 (4), the words "or reduced by 3 years and 9 months at the end of the text in point (c) are added, if it is an additional pension savings to which the employer has paid the compulsory allowance under the law governing the compulsory contribution to old age savings products'.
4. In Article 23, the words "or at least 1 year and 3 months in the case of a pension satisfying the conditions laid down in paragraph 6 shall be added at the end of the text of paragraph 3 if it is for supplementary pension savings to which the employer has paid a compulsory allowance under the law governing the compulsory contribution to old age savings products'.
5. In Paragraph 23 (6), the words "or reduced by 3 years and 9 months at the end of the text in point (c) shall be added, if the supplementary pension savings for which the employer has paid the compulsory allowance under the law governing the compulsory contribution to the old-age savings products'.
6. In Article 27, at the end of paragraph 4, the sentence "If the employer is obliged to make a compulsory contribution to the pension savings scheme in accordance with the law governing the compulsory contribution to old age savings products, this condition shall also be deemed to be fulfilled in the supplementary pension savings scheme of the pension company to which the participant's funds have been transferred. '
7. In Paragraph 191 (3), the sentence "If the employer is required to make a supplementary pension allowance under the law governing the compulsory contribution to old age savings products, this condition shall be deemed to be fulfilled even in supplementary pension savings."
EFFECTIVE
This Act shall take effect on 1 January 2026.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 324 / 2025 Coll., on compulsory contribution to products saving for old age and amending related laws (Act on compulsory contribution to products saving for old age) |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.09.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 894
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