What is Act No. 360 / 2025 Coll.?

Act No. 360 / 2025 Coll., amending certain laws in connection with the adoption of the Act on Single Monthly Reporting of Employers — Law amending certain laws in connection with the adoption of the Single Monthly Reporting Act.

When it became Act No. 360 / 2025 Coll. effectiveness?

Act No. 360 / 2025 Coll. became effective 01.01.2026.

Is Act No. 360 / 2025 Coll. still valid?

Yes, Act No. 360 / 2025 Coll. is still valid and effective.

How many times was it Act No. 360 / 2025 Coll. amended?

Act No. 360 / 2025 Coll. has 11 time versions of the text.

Act No. 360 / 2025 Coll.

Law amending certain laws in connection with the adoption of the Single Monthly Reporting Act

Valid Law Effective from 01.01.2026

Text versions: 01.01.2029 01.01.2028 01.09.2027 01.01.2027 01.07.2026 All versions (10)

ČÁST PRVNÍ Čl. I „§ 9a ČÁST DRUHÁ Čl. II Čl. III ČÁST TŘETÍ Čl. IV „§ 38a „§ 39 Čl. V ČÁST ČTVRTÁ Čl. VI „§ 6a „§ 34a „§ 34aa „HLAVA I „HLAVA II „§ 38ha „§ 38hb § 38hc § 38hd § 38he § 38hf § 38hg § 38hh § 38hi § 38hj „HLAVA III „HLAVA IV „HLAVA V Díl 1 „Díl 2 „Díl 3 „Díl 4 „Díl 5 „Díl 6 „Díl 7 Čl. VII ČÁST PÁTÁ Čl. VIII § 7f § 7g § 23n § 23o Čl. IX ČÁST ŠESTÁ Čl. X ČÁST SEDMÁ Čl. XI „§ 9a ČÁST OSMÁ Čl. XII ČÁST DEVÁTÁ Čl. XIII ČÁST DESÁTÁ Čl. XIV „§ 6 ČÁST JEDENÁCTÁ Čl. XV Čl. XVI ČÁST DVANÁCTÁ Čl. XVII ČÁST TŘINÁCTÁ Čl. XVIII „§ 21a „§ 83 „§ 147ba Čl. XIX ČÁST ČTRNÁCTÁ Čl. XX ČÁST PATNÁCTÁ Čl. XXI Čl. XXII ČÁST ŠESTNÁCTÁ Čl. XXIII „HLAVA IV § 430c ČÁST SEDMNÁCTÁ Čl. XXIV „§ 94 Čl. XXV ČÁST OSMNÁCTÁ Čl. XXVI ČÁST DEVATENÁCTÁ Čl. XXVII ČÁST DVACÁTÁ Čl. XXVIII ČÁST DVACÁTÁ PRVNÍ Čl. XXIX ČÁST DVACÁTÁ DRUHÁ Čl. XXX „HLAVA III § 52 § 53 § 54 Čl. XXXI ČÁST DVACÁTÁ TŘETÍ Čl. XXXII ČÁST DVACÁTÁ ČTVRTÁ Čl. XXXIII ČÁST DVACÁTÁ PÁTÁ Čl. XXXIV

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360

THE LAW

of 10 September 2025

amending certain laws in connection with the adoption of the Single Monthly Reporting Act

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to collective bargaining law

Čl. I

In Act No. 2 / 1991 Coll., on Collective Negotiations, as amended by Act No. 519 / 1991 Coll., Act No. 118 / 1995 Coll., Act No. 155 / 1995 Coll., Act No. 220 / 2000 Coll., Act No. 151 / 2002 Coll., Act No. 264 / 2006 Coll., Act No. 73 / 2011 Coll., Act No. 257 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 152 / 2025 Coll., Act No. 69 / 2006 Coll., which includes the title:

„§ 9a

Use of the single monthly report

The employer shall provide the Ministry with data on collective agreements and their types applicable to the employer by means of a single monthly report under the Single Monthly Reporting Act. ';

ČÁST DRUHÁ

Amendment of the Trade Act

Čl. II

Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 6 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 6 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 6 / 1999, Act No. 6 / 2004, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 6 / 1999, Act No. 6, Act No. 5, Act No 2006, Act No 2006, Act No. 6, No 2006, No 2006, No 2006, Act No. 2006, No 2006, No 2006, No 2006, No. 6, No 2006, No 2006, No 1999, No 1999, No. 2006,

1. In Annex No 2 LIABILITIES LIABILIED in column 1, the words "Psychological advice and diagnostics' are replaced by the following:

"Provision of services in the field

- psychological advice and diagnostics,

- counseling psychotherapy '.

2. In Annex No 2 LIVIDUAL VARIABLES, for the subject of business "Provision of services in the field - psychological advice and diagnostics, - advisory psychotherapy 'in column 2, the words" higher education in the field of psychology and, in the case of single-disciplinary studies, 1 year of experience in the field and, in the case of multidisciplinary studies, 3 years of experience in the field' are replaced by the words:

"for the provision of services in the field of psychological advice and diagnostics:

higher education in the master's study programme of psychology, in the field of psychology *), and in the case of single-disciplinary studies 1 year of experience in the field and in the case of multidisciplinary studies 3 years of experience in the field;

for the provision of services in the field of consultancy psychotherapy:

(a) higher education in the Master's study programme;

(b) proof of completion of a comprehensive psychotherapeutic training programme accredited by the Ministry of Labour and Social Affairs, approved by or accredited by the Ministry of Health or by another Ministry or by its authorised bodies to be approved or accredited by a programme under a specific legislation, or of psychotherapeutic training of at least 500 hours, distributed over a period of at least 5 years, provided that the training participant has completed such training by 31 December 2007 at the latest, or of comprehensive psychotherapeutic training involving theoretical training, self-taste and supervision for at least 500 hours spread over a period of at least 5 years, provided that the training participant has completed such training no later than 30 June 2026;

(c) 160 hours of experience in psychology, adictology, ergotherapy, social work, special pedagogy, nursing, general medicine, physiotherapy, psychotherapy, artetherapy, supervision, social pedagogy, andragogics, pedagogy or theology of a health or social service provider providing services to persons with severe mental disorders * *); and

(d) 1880 hours of experience in psychology, adictology, ergotherapy, social work, special pedagogy, nursing, general medicine, physiotherapy, birthing assistance, psychotherapy, artetherapy, supervision, social pedagogy, andragogics, pedagogy or theology with the provider of health or social services, at school, in a school advisory institution, in an institution for the performance of constitutional or protective education, in the armed forces, in a centre, establishment or centre of the Ministry of Interior, in a prison, in a Probation and mediation service or in an institution for the performance of security detention. "

3. In Annex No 2 LIABILITIES LIVIDUAL, the following is inserted for the subject of business "Provision of services in the field - psychological advice and diagnostics, - advisory psychotherapy 'in column 3:

"*) if the study programme was accredited before 1 September 2016

* *) psychotic disorders, affective disorders, severe personality disorders, eating disorders, post-traumatic disorder and severe obsessive-compulsive disorder. "

4. The following row is added at the end of Annex 5:

„

Poskytování služeb v oblasti	pro poskytování služeb v oblasti psychologického poradenství a diagnostiky:	*) pokud byl studijní program akreditován před 1. zářím 2016
- psychologického poradenství a diagnostiky,
- poradenské psychoterapie	vysokoškolské vzdělání v magisterském studijním programu psychologie, ve studijním oboru psychologie*), a v případě jednooborového studia 1 rok praxe v oboru a v případě víceoborového studia 3 roky praxe v oboru;	**) psychotické poruchy, afektivní poruchy, závažné poruchy osobnosti, poruchy příjmu potravy, posttraumatická porucha a těžká obsedantně-kompulzivní porucha
	pro poskytování služeb v oblasti poradenské psychoterapie:
	a) vysokoškolské vzdělání v magisterském studijním programu,
	b) doklad o absolvování komplexního psychoterapeutického vzdělávacího programu akreditovaného Ministerstvem práce a sociálních věcí, schváleného pověřeným zařízením Ministerstva zdravotnictví nebo schváleného nebo akreditovaného jiným ministerstvem nebo jeho pověřeným zařízením, jimž přísluší schválení nebo akreditace programu podle zvláštního právního předpisu, nebo doklad o absolvování psychoterapeutického výcviku v rozsahu nejméně 500 hodin rozložených do období nejméně 5 let, pokud účastník vzdělávání tento výcvik absolvoval nejpozději 31. prosince 2007, nebo komplexního psychoterapeutického výcviku zahrnujícího teoretické vzdělávání, sebezkušenost a supervizi v rozsahu nejméně 500 hodin rozložených do období nejméně 5 let, pokud účastník vzdělávání tento výcvik absolvoval nejpozději 30. června 2026,
	c) 160 hodin praxe v oboru psychologie, adiktologie, ergoterapie, sociální práce, speciální pedagogika, ošetřovatelství, všeobecné lékařství, fyzioterapie, psychoterapie, arteterapie, supervize, sociální pedagogika, andragogika, pedagogika nebo teologie u poskytovatele zdravotních nebo sociálních služeb, který poskytuje služby osobám se závažnými psychickými poruchami**), a
	d) 1880 hodin praxe v oboru psychologie, adiktologie, ergoterapie, sociální práce, speciální pedagogika, ošetřovatelství, všeobecné lékařství, fyzioterapie, porodní asistence, psychoterapie, arteterapie, supervize, sociální pedagogika, andragogika, pedagogika nebo teologie u poskytovatele zdravotních nebo sociálních služeb, ve škole, ve školském poradenském zařízení, v zařízení pro výkon ústavní nebo ochranné výchovy, v ozbrojených silách, ve středisku, zařízení nebo centru Ministerstva vnitra, ve věznici, v Probační a mediační službě nebo v ústavu pro výkon zabezpečovací detence.

“.

Čl. III

Transitional provisions

1. An entrepreneur who was authorised to conduct a tied business before 1 July 2026 "Psychological advice and diagnostics' pursuant to Act No. 455 / 1991 Coll., as effective before 1 July 2026, is entitled to operate a tied business as from 1 July 2026 within the scope of the business" Provision of services in the field of psychological advice and diagnostics' pursuant to Annex 2 to Act No. 455 / 1991 Coll., as from 1 July 2026. The Trade Office shall record the change in the trade name in the Trade Register by 1 October 2026 at the latest.

2. A comprehensive psychotherapeutic training programme, the implementation of which started before 1 July 2026, shall be considered as an accredited or approved training programme from the start of the implementation process, the completion of which is a requirement of competence for the subject of business "Provision of services in the field of advisory psychotherapy 'as referred to in Annexes 2 and 5 to Act No. 455 / 1991 Coll., as effective from 1 July 2026, provided that it is approved or accredited by the competent ministry or establishment on the basis of a request made by the person implementing the programme by 1 October 2026 at the latest.

3. The requirement of professional competence for the subject-matter of "Provision of services in the field of advisory psychotherapy 'under Annexes 2 and 5 to Act No. 455 / 1991 Coll., as effective from 1 July 2026, consisting of the exercise of professional practice, shall be deemed to have been fulfilled by a person who, on 30 June 2026, operated a linked business" Psychological advisory and diagnostic services' or free trade "Production, trade and services not listed in Annexes 1 to 3 to the Trade Act 'under Act No. 455 / 1991 Coll., as effective before 1 July 2026, continuously for at least 1 year.

4. An entrepreneur operating a tied business before 1 July 2026 "Psychological advice and diagnostics' pursuant to Act No. 455 / 1991 Coll., as effective before 1 July 2026, and as from 1 July 2026 operated a tied business within the scope of the business" Provision of services in the field of psychological advice and diagnostics' pursuant to Annex 2 to Act No. 455 / 1991 Coll., as amended by 1 July 2026, is required to ensure compliance with the obligation laid down in Section 7 (6) of Law No. 455 / 1991 Coll.

ČÁST TŘETÍ

Amendment of the Act on the organisation and implementation of social security

Čl. IV

Act No. 1 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 15 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2006, Act No. 13 / 2004, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 13 / 2004, Act No. 5, Act No. 5, Act No. 13 / 2006, Act No. 5, Act No. 13 / 2006, Act No. 5, Act No. 13 / 2004, Act No. 5, Act No. 5, Act No. 2006, Act No. 2006, Act No. 5, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 5, No. 2006, No. 2006, No. 2006, No. 5, No. 2006, No. 2006, No. 2006, No. 2006,

1. in Article 4c (1), the following point (d) is inserted after point (c):

"(d) the system of recording the single monthly report under the Single Monthly Reporting Act,"

Point (d) shall be renumbered as point (e).

2. in Article 4c (1), at the end of point (d), comma is replaced by a dot and point (e) is deleted;

3. In Section 4c (2), the words "to the State Labour Inspection Office 'shall be added after the words" health status'.

4. in Article 6 (3) (a), point 3 is deleted;

5. in Article 7 (1) (d) of the introductory part of the provision, the words "(a) (3)," shall be deleted;

6. In Article 7 (2), the words "and pursuant to Article 39 (1) 'are deleted.

7. in Article 35a (4), point (a) is deleted;

Points (b) to (d) shall be renumbered as points (a) to (c).

8. in Paragraph 37 (1) (g):

"(g) whether a citizen receives an old-age pension granted under Article 31 of the Pension Insurance Act or an old-age pension with a reduced retirement age and who pays it; where the pension is paid by the Social Security Authority of the Ministry of Defence or the Ministry of Interior, the date of the entitlement to the pension and the number of the decision granting it, '.

9. Paragraph 37 (2) shall be replaced by a semicolon at the end of point (b) and point (c) shall be deleted.

10. In Paragraph 37 (2) of the final part of the provision, "to (c) 'is replaced by" and (b)'.

11. In Paragraph 37 (3), the final part of the provision reads: "The employer shall communicate the data referred to in points (b) and (d) to the Czech Social Security Administration for each calendar month by means of a single monthly report under the Act on the Single Monthly Reporting of the Employer (hereinafter referred to as the Single Monthly Report)."

12. In Paragraph 37 (4), at the end of the text in point (b), the words "and if there are at the same time several factors of working conditions for which work is considered to be a risk work, this period shall be assessed only once '.

13. in Paragraph 37 (4), point (c) is deleted;

14. In Paragraph 37 (4), the final part of the provision reads: "the employer communicates the information referred to in point (b) to the Czech Social Security Administration for each calendar month by means of a single monthly report; This shall not apply if it is a member of the armed forces. ';

15. In Paragraph 37 (5), the second sentence is replaced by the following: "On the basis of the information communicated in accordance with paragraph 3, the Czech Social Security Administration shall draw up a certificate of employment with a permanent place of work under the ground in deep mines in a calendar year. On the basis of the information communicated in accordance with paragraph 4, the Czech Social Security Administration shall draw up a certificate of the number of shifts in the performance of the risk work or the work of a medical paramedic or a member of a fire brigade of an undertaking under Section 37d (2) to (4) of the Pension Insurance Act in a calendar year; the number of shifts shall be determined by dividing the sum of the hours of the work at risk or the work of the medical examiner or a member of the fire department of the undertaking by 8 during each calendar month, the remainder being considered as one shift. The confirmation according to the second and third sentences shall be made available by the Czech Social Security Administration to employees through electronic application of the Czech Social Security Administration portal in the same way and within the same time limits as the Pension Insurance Register (hereinafter referred to as the" registration sheet '); Paragraph 39 (2) shall apply mutatis mutandis. If a member of the armed forces is a member of the armed forces, he shall draw up a certificate in accordance with the sentence of the third employer, providing that certificate to the competent social security authority, together with the pension certificate or at the request of that authority, in accordance with the procedure laid down in Article 39 (3); the employer shall also be obliged to make copies of that certificate and to forward one copy to the national together with a copy to the register, which shall apply mutatis mutandis to those copies.';

footnote 84 is deleted.

16. Article 37a is deleted.

17. The heading of Section 38 reads:

"Communication of data and pension insurance registers'.

18. In the first sentence of Paragraph 38 (1), the words "points (a) to (d) 'are replaced by the words" points (a), (c), (d)', the words "lead for 'are replaced by the words" after' and the words "register sheet 'are replaced by the words" communicate to the Czech Social Security Administration the information necessary for the performance of pension insurance, for each calendar month by a single monthly report'.

19. In the second sentence of Paragraph 38 (1), the words "The registration document shall not be kept 'are replaced by the words" The first sentence shall not apply'.

20. in Paragraph 38 (1), the last sentence is deleted;

21. in Paragraph 38 (2):

"(2) The Czech Social Security Administration shall draw up a record sheet on the basis of the information communicated under paragraph 1. The record sheet shall be kept for each citizen per calendar year. A new record sheet shall always be kept for each calendar year. ';

22. in Paragraph 38 (4), the introductory part of the provision reads: "They shall be entered in the register for each calendar year, but no later than 30 April of the following calendar year, and in the case of termination of the participation in pension insurance before 31 December by 31 January of the following calendar year."

23. Paragraph 38 (5) reads:

"(5) If the staff member is a member of the armed forces, the employer shall draw up a record sheet; acting mutatis mutandis in accordance with the second sentence of paragraph 1 and paragraphs 2 to 4. In addition, the employer shall draw up two copies of the registration form with the particulars referred to in paragraph 4. One copy shall be submitted to the staff member for signature, entered in his register and kept for 3 calendar years after the year to which it relates, if it has been drawn up in that calendar year or in the following calendar year immediately; copies of other registers shall be kept by the employer for 3 calendar years after the year in which they were drawn up. The second copy, which shall bear the signature of the authorised staff member or other authorised representative and the stamp thereof, shall be issued by the employer to the staff member no later than the date on which the register is submitted to the competent social security authority in accordance with Article 39 (3). ';

24. The following Section 38a is inserted after Section 38:

„§ 38a

(1) If a citizen is identified under Paragraph 38 (1) and it is found that the employer or the institution carrying out the pension insurance tasks of that citizen has not communicated the information referred to in paragraphs 37 (3) and (4) and in accordance with Section 38 (4) by means of a single monthly report, or that he has made the information incorrect, the employer or the institution shall be obliged, at the request of the social security authority, to the request of the social security authority in accordance with Article 3 (3) (b). (b) or (c) communicate or correct such data in accordance with Paragraph 38 (1) within 8 days of the date of receipt of the request.

(2) Where the data referred to in paragraph 1 relate to a period during which, due to the expired deadline, a single monthly report or a corrective report may no longer be submitted under the Single Monthly Announcement Act, the employer shall be obliged to communicate these data to the Czech Social Security Service on the prescribed form within 8 days of the date on which he became aware of the need for their communication or when he was invited to be notified by the Social Security Authority pursuant to Article 3 (3) (b) or (c). Paragraphs 37 (5) and 38 (2) and (3) shall apply mutatis mutandis in these cases.

(3) If, on the basis of the information communicated in accordance with paragraph 1 or 2, a register referred to in Article 38 (2) cannot be drawn up, it shall draw up, on the call of the social security authority referred to in Article 3 (3) (b) or (c), the register of the employer or the body carrying out the pension insurance tasks; in so doing, acting mutatis mutandis in accordance with § 38 (2) to (4). ';

25.

„§ 39

(1) The records drawn up in accordance with Section 38 (2) are made available to employees via the electronic application of the Czech Social Security Administration portal using the electronic identification provided by the Czech Social Security Administration.

(2) At the request of a citizen, the Czech Social Security Administration shall send the record sheet at the same time as it is made available in accordance with paragraph 1.

(a) to a natural person's data box; or

(b) to the e-mail address communicated by the citizen to the Czech Social Security Administration on the prescribed form for this purpose; If the application for the registration to be sent to e-mail is filed in paper form, the signature of the citizen on the application must be officially verified or verified by the local social security administration.

(3) If the staff member is a member of the armed forces, the employer shall submit a register drawn up in accordance with Article 38 (5) in accordance with Article 123e (2) to the competent social security authority of the Ministry of Defence or the Ministry of Interior. The employer shall submit a record sheet on a form issued by that authority by:

(a) 30 days from the date of entry of the data in the register referred to in Article 38 (4); if the employment ended before 31 December and it is doubtful that a member of the armed forces will again enter into employment with the same employer in the same calendar year at the latest, the record sheet may not be submitted and may be continued in the records on the previous record sheet;

(b) 30 days from the date of its disappearance;

(c) 8 days from the date of receipt of the call by the Social Security Authority of the Ministry of Defence or the Ministry of Interior for submission;

(d) 3 months after the death of a member of the armed forces, unless the record sheet has been requested under (c).

(4) If a member of the armed forces remains in employment even after applying for an invalidity pension, the employer shall establish a new registration form for him.

(5) If the citizen does not agree to the entry in the register

(a) drawn up pursuant to Paragraph 38 (2), may request the Czech Social Security Administration to remedy the situation;

(b) the registration document, including its copy, shall not be corrected by the employer, drawn up in accordance with Article 38 (5) and shall not be corrected by the employer, upon request of the citizen, by the social security authority responsible under Article 9 (1).

(6) At the invitation of the Czech Social Security Administration, the Social Security Authority responsible pursuant to § 9 (1) or at the request of the citizen, the employer is obliged to provide the necessary synergies in the correction of the registration. "

26. In Paragraph 39a (4), the part of the sentence of the second sentence after the semicolon, including the semicolon, is deleted and the sentence "The Territorial Social Security Administration may forgive the delay referred to in the second sentence at the end of the paragraph. An appeal shall not be admissible against a decision to waive the time limit and that decision shall be excluded from judicial review. ';

27. in Paragraph 41 (2):

"(2) If there is a pensioner who is paid by the Social Security Authority of the Ministry of Defence or the Ministry of Interior, the report shall include the name, surname, birth number, the number under which the pension benefit is paid, the number of the pension decision, the place of permanent residence of the citizen and the date on which the entry into employment took place, or any other fact establishing the reporting obligation. '

28. Paragraph 41 (3) is deleted.

Paragraphs 4 to 6 shall become paragraphs 3 to 5.

29. in Article 41 (3) and (5), the words "in accordance with paragraph 2" shall be inserted after the words "the report."

30. in Paragraph 41 (4), "to 3" is replaced by "and 2";

31. in Paragraph 41, the following paragraph 6 is added:

"(6) In the case of a pensioner who is paid by the Czech Social Security Administration, the employer shall fulfil the obligation under paragraph 1 by entering the staff member in the employee register under the Act on the Single Monthly Reporting of the employer and sending a Single Monthly Reporting. ';

32. Article 43 shall be deleted;

33.In Paragraph 54 (3) (g), "3 and 4" is replaced by "5."

34. in Article 54 (3) (h), "to 4" is replaced by "and 5."

35. in Article 54 (3) (j), the text "paragraph 5" is inserted after the text "§ 38" and the words "or does not comply with the obligation to state the reason for the procedure under § 39 (7) of the first sentence after the semicolon" are deleted;

36. in Article 54 (3), the following point (k) is inserted after point (j):

"(k) it shall not, within the prescribed period and in the prescribed manner, communicate the information referred to in Article 38a to the Social Security Authority or any other social security body, or provide the necessary synergies at the invitation of the Czech Social Security Authority to correct the entry in the register referred to in Article 39 (6)."

Points (k) to (o) shall be renumbered as points (l) to (p).

37. in Article 54 (3), the words "or" and (n) and (o) shall be added at the end of (m);

Point (p) shall be renumbered as point (n).

38. in Paragraph 54 (6) (b), "(k), (l), (n) or (o)" shall be replaced by "and (l) to (n)."

39. in Paragraph 54 (6) (e), "(e) to (g), (i), (j) and (m)" shall be replaced by "(e) to (g) and (i) to (k)."

40. in Article 83a (1), the words "and the accuracy of the contents of the copy of the register (§ 38 (5))" shall be deleted;

(41) In Paragraph 87, the words "points 1, 3" are replaced by the words "points 1" and the decisions of the social security authorities referred to in Article 9 (1) under Paragraph 38 (5), fourth sentence "are deleted.

42. In Article 123ga, the last sentence is replaced by the sentence "Paragraphs 61 (3) and (5) of the sickness insurance law shall apply mutatis mutandis."

43.In Article 123m (2), "(d)" is replaced by "(c)."

44. Part 11, including the title, shall be deleted.

Čl. V

Transitional provisions

1. Employers shall keep and submit pension insurance registers for the calendar years preceding 1 January 2026 and carry out other related obligations in accordance with the procedure and within the deadlines provided for in Sections 38 and 39 of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act.

2. Employers are required after 31 December 2025

(a) keep copies of pension insurance registers for calendar years falling within the period before the date of entry into force of this Act for the period referred to in § 35a (4) (a) of Act No 582 / 1991 Coll., as effective before the date of entry into force of this Act;

(b) issue to the citizen, at his request, a certificate pursuant to § 37 (2) (c) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, if the information contained therein relates to the period before 1 January 2026 and if it relates to members of the armed forces, also if the information contained therein relates to the period after 31 December 2025;

c) issue to the citizen, at his request, a certificate pursuant to § 37 (3) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, and submit a copy of that certificate pursuant to this provision to the Czech Social Security Administration if the information contained therein relates to the period before the date of entry into force of this Act;

(d) issue the certificate provided for in Article 37 (4) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of the Act, to the competent social security authority and to transmit its copy to the citizen pursuant to that provision, if the information contained therein relates to the period before the date of entry into force of the Act.

3. If the employer or former employer has failed to comply before the date of entry into force of this Act with the obligation to issue and submit by 31 December 2024 a certificate and a copy thereof pursuant to § 37a (1) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, this obligation shall continue beyond 31 December 2025; In so doing, the procedure laid down in Section 39 of Act No. 582 / 1991 Coll., as effective before the date of entry into force of the Act, shall apply. The obligation under Section 37a (2) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, shall apply mutatis mutandis after 31 December 2025, unless the employer has fulfilled the obligation under the first sentence or under Section 37a (1) of the Act No. 582 / 1991 Coll., as effective before the date of entry into force of the Act.

4. Employers are required to issue on the prescribed forms of the certificate provided for in Section 37 (4) (c) of Act No 582 / 1991 Coll., as effective before the date of entry into force of this Act, on the number of shifts in risk employment provided for in Section 37d (2) of the Pension Insurance Act, as amended, in the period from 1 January 2015 to 31 December 2024, and to submit this certificate to the competent social security authority in accordance with the procedure laid down in Section 39 of Act No 582 / 1991 Coll., as effective before the date of entry into force of that Act, and at the same time to the staff copy of that certificate. These obligations are also for former employers, provided that they do not submit a copy of the certificate to the former employee. A citizen may apply by 31 December 2026 for such certificates to be issued, provided that the employer is obliged to issue and submit such certificates within 30 days of the date of receipt of the citizen's request. The registration of the number of such shifts shall be considered as an entry under Section 35a of Act No. 582 / 1991 Coll., as effective from the date of entry into force of this Act. If the employer or former employer has not fulfilled these obligations by 31 December 2026, the application of paragraph 3 shall be treated mutatis mutandis.

5. Failure to fulfil or breach of the employer's obligations under points 1 to 4 shall be assessed as failure to fulfil or breach of obligation under Section 54 of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, even if the finding of non-compliance or breach occurred only after 31 December 2025.

6. The infringement proceedings for failure to fulfil or breach the obligations of the employer pursuant to Sections 37 to 39 and 41 of Act No. 582 / 1991 Coll., as effective before the date of the entry into force of this Act, which are not definitively completed before the date of entry into force of this Act shall be completed in accordance with Act No. 582 / 1991 Coll., as effective before the date of entry into force of the Act.

7. Proceedings in the dispute between the citizen and his employer on the correctness of the registration in the pension insurance register, which was not final before the date of entry into force of this Act, shall be completed in accordance with Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act.

8. The employer is obliged to issue and submit a certificate pursuant to § 37 (3) and (4) and to keep and submit a register of pension insurance pursuant to § 38 and 39 of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, if the participation of his employee in pension insurance ended before 1 April 2026. The employer is also obliged, at the invitation of the Czech Social Security Administration or the Territorial Social Security Administration, to issue a certificate or to draw up a register of pension insurance according to the first sentence of 2026 and to submit it within 8 days of the date of receipt of the call in accordance with § 39 (1) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act. The same copy of the pension certificate drawn up in accordance with the first or second sentences shall be kept by the employer for the period referred to in Section 35a (4) (a) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act.

9. If, between 1 January and 31 March 2026, an old-age pension recipient granted under Section 31 of the Pension Insurance Act or an old-age pension beneficiary with reduced retirement age paid by the Czech Social Security Administration has entered employment, the employer shall be required to declare this fact to the pensioner pursuant to Section 41 of the Act No. 582 / 1991 Coll., as effective before the date of entry into force of the Act.

ČÁST ČTVRTÁ

Amendment of the Income Tax Act

Čl. VI

Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999

1. In Article 2a (1) (c), the words "on which the tax is levied by deduction at a specific tax rate 'are replaced by the words" pursuant to Article 6 (4)'.

2. In Paragraph 2a (2), the dot at the end of point (c) is replaced by a comma and the following point 5 is added:

"5. Revenue under Paragraph 6 (4). '.

3. In Article 4 (1), the following point 5 is added at the end of point (q):

"5. income from the transfer of a stake in a commercial corporation acquired by the exercise of a qualified employee option under § 6a,"

4. In Article 4 (1), at the end of the text in point (u), the words "the exemption shall not apply to securities acquired by the application of a qualified employee option under § 6a 'shall be added.

5. In Article 4 (3), the words "income exempt under paragraph 1 (q), income from the transfer of a security exempt under paragraph 1 (u) and 'and the words" income exempt under paragraph 1 (q), income from the transfer of a security exempt under paragraph 1 (u) or' shall be deleted.

6. In Section 4a (p) of the introductory part of the provision, the words "immovable property 'shall be inserted after the word" acquisition'.

7. In the first sentence of Article 5 (5), the words ", the revenue referred to in Article 6 (4) shall be inserted after the words", unless the taxpayer makes use of the procedure under Article 38h (10). "

8. In Article 6 (1), the words "if not for interest on late payments' shall be added at the end of the text in point (d).

9. In Article 6, at the end of paragraph 3, the sentence "Revenue from the realisation of qualifying employment options by a qualified employee shall not be considered as revenue at the level referred to in Article 6a (7) by application or financial settlement in accordance with the terms of the qualifying employment option. ';

10. In Paragraph 6 (4) of the Introductory Part of the provision, the words "tax on tax levied by deduction at a specific tax rate 'are replaced by the words" for the calculation of the advance on the income tax on individuals from dependent activities by the advance rate under Paragraph 38h' and the words "Paragraph 36 (6) or (7) 'are replaced by the words" Section 38h (10)'.

11. in Article 6 (9) (d) of the introductory part of the provision, the words "which are not wages, salaries, remuneration or compensation for income foregone" shall be inserted after the word "supply."

12. in Article 6 (14), point (c) is deleted;

Points (d) to (g) shall be renumbered (c) to (f).

13. in Paragraph 6 (14) (f), "10" is replaced by "15."

14. in Article 6 (15), "to (g)" is replaced by "to (f)";

15. in Article 6 (16), "(d)" is replaced by "(c)";

16. The following Section 6a is inserted after Section 6:

„§ 6a

Qualified employee options

(1) A qualified employee option is a non-transferable promise to acquire a qualifying business share,

(a) which is provided free of charge by a qualified employer to a qualified employee;

(b) which is provided under a written contract authorising a qualified staff member to acquire a qualifying business share at the agreed option price;

(d) according to which a qualifying commercial interest may be acquired not earlier than 3 years from the date of the granting of the commitment to a qualified employee, or for a shorter period, if the exercise or financial settlement of the qualifying option takes place in the direct connection with the transfer or transfer of at least 67% of the share in the capital of the qualifying employer or the directly controlling person of the qualifying employer holding at the time of granting the promise to a direct or indirect share of at least 50% of the share capital to another person not associated with that qualifying employer or any member of the qualifying employer group, or in connection with the entry into the public equity market of shares issued by a qualifying employer or controlling persons; and

(e) which is subject to the obligation of a qualified employer to communicate to a qualified employee no later than the end of the month in which the staff member was granted a qualifying employee option, the amount of the market price of the qualifying business share at the time of granting the commitment and at the time of its application or financial settlement.

(2) A qualified employee means a taxpayer,

(a) for which the sum of the qualifying shares at the time of the provision of the qualifying employee option acquired by the exercise of the qualifying employee options granted to it or which is entitled to acquire on the basis of the qualifying employee options granted to it does not exceed 5%; that sum means the sum of the percentage of the qualifying employer's capital expressed as a percentage of the share of the business and the percentage of the share of the directly controlling person of the qualifying employer having a direct or indirect share of at least 50% of the qualifying employer's capital,

(b) whose pursuit of the activity resulting from the income from the dependent activity referred to in Article 6 (1) (a) to (c) will last for a qualified employer in the period between the provision of the qualifying staff option and its application or financial settlement for at least 12 months; and

(c) whose total income from dependent activities other than those achieved by the exercise or financial settlement of qualifying employment options accepted during the period of employment shall be at least 1,2 times the monthly minimum wage applicable at the time of granting the qualifying option for each month's exercise of the activities referred to in (b).

(3) A qualified employer means a person when, at the time of the provision of a qualified employment option,

(a) its annual turnover recorded from the last approved financial statements prior to the provision of the qualified staff option does not exceed CZK 2 500 000 000 and its total of assets recorded from these financial statements does not exceed CZK 2 000 000 000,

(b) is not a member of a group of qualified employers whose annual turnover recorded from the last approved financial statements before the provision of the qualified staff option exceeds CZK 2 500 000 000 or whose total assets exceed CZK 2 000 000 000; where a group of qualified employers is not required to draw up consolidated financial statements or consolidated financial statements have not been approved, the asset value and annual turnover data shall be calculated by applying the consolidation rules applicable to the controlling entity of the group;

1. by the bank,

2. insurance or reinsurance undertaking,

3rd organization under the Mining Act,

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Regulation Information

Citation	Act No. 360 / 2025 Coll., amending certain laws in connection with the adoption of the Act on Single Monthly Reporting of Employers
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	29.09.2025
Effective from	01.01.2026
Effective until	-
Status	Valid

Parliamentary Paper: Paper No. 926

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