Decree No. 365 / 2025 Coll.
Government Regulation on the amount of the general assessment base for 2024, the conversion rate for the adjustment of the general assessment base for 2024, the reduction limits for the setting of the calculation base for 2026, the basic rates of pensions fixed for 2026, the lowest percentage rates for pensions for 2026 and the increase in pensions for 2026
Valid
Regulation
Effective from 01.01.2026
Text versions:
01.01.2026
29.09.2025
365
GOVERNMENT REGULATION
of 24 September 2025
on the amount of the general assessment base for 2024, the conversion rate for the adjustment of the general assessment base for 2024, the reduction limits for the establishment of the calculation base for 2026, the basic rates for pensions fixed for 2026, the lowest percentage rates for pensions for 2026 and the increase in pensions in 2026
The Government orders pursuant to § 107 (1) (a) to (e) of Act No. 155 / 1995 Coll., on Pension Insurance, as amended by Act No. 212 / 2016 Coll., Act No. 323 / 2021 Coll., Act No. 270 / 2023 Coll. and Act No. 417 / 2024 Coll.:
The amount of the general assessment base for 2024 and the conversion rate for adjusting this general assessment basis
(1) The amount of the general assessment basis for 2024 is CZK 46 278.
(2) The conversion rate for the adjustment of the general assessment basis for 2024 is 1,0581.
Amount of reduction limits for establishing the calculation basis
For 2026 above
a) the first reduction limit for the calculation basis is CZK 21 546,
b) the second reduction limit for the calculation basis is CZK 195 868.
Amount of basic pension statement
The amount of the basic amount of the old-age, disabled, widower, widower and orphan pension for the year 2026 is CZK 4,900.
Lowest amounts of pension percentages for 2026
The lowest amount of the pension percentage for 2026 shall be:
(a) in the case of an old-age or invalidity pension for a third-degree invalidity, an amount of CZK 4,900;
b) in the case of an invalidity pension for first-degree invalidity, an amount of CZK 1 634;
(c) in the case of a second-degree invalidity pension, a widow's or widower's pension, an amount of CZK 2,450;
(d) in the case of orphan's pension, an amount of CZK 1 960.
Increase in pensions in 2026
(1) Old-age, disabled, widower, widower and orphan pensions awarded before 1 January 2026 shall be increased from 1 January 2026 in such a way that:
a) the basic amount of the pension is increased by 240 CZK per month,
(b) the percentage rate of the pension shall be increased by 2,6% of the percentage rate of the pension due on the date on which the percentage rate increases.
(2) If the pension is adjusted for coexistence with another pension or is paid at half or is not paid for coexistence with a gainful activity, the increase in the percentage of the pension referred to in paragraph 1 (b) shall be adjusted when the amount of the pension paid is changed in relation to the reasons for the adjustment of the pension or when the pension is renewed, depending on the amount of the percentage of the pension payable from the date of the change or renewal of the pension. The percentage rates of widower's, widower's and orphan's pensions shall be increased only if they have not been calculated from the percentage rates of pensions raised in accordance with paragraph 1. The percentage rates of old-age pensions to which entitlement has been established pursuant to Article 31 (1) of Act No. 155 / 1995 Coll., on Pension Insurance, after 30 September 2023, shall not be increased in accordance with paragraph 1 (b) unless the beneficiary of that pension has reached retirement age in the period before 1 January 20261.
Efficacy
This Regulation shall take effect on 1 January 2026.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Deputy Prime Minister and Minister for Labour and Social Affairs:
Ing. Jurečka v. r.
1) Paragraph 67 (12) of Act No. 155 / 1995 Coll., on Pension Insurance, as amended. Article II (5) of Act No. 270 / 2023 Coll., amending Act No. 155 / 1995 Coll., on Pension Insurance, as amended, as amended.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 365 / 2025 Coll., on the amount of the general assessment base for 2024, the conversion rate for the adjustment of the general assessment base for 2024, the reduction limits for establishing the calculation base for 2026, the basic rates of the pension fixed for 2026, the lowest amounts of the percentage rates of pensions for 2026 and the increase of pensions in 2026 |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.09.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0