Novinky v sociálním zabezpečení

Social Security Updates

The President has signed amendments in the field of social security. The changes not only concern the extension of the retirement age, which is discussed in the media, but also affect employers and their employees. Below is an overview of the most interesting changes from the perspective of employers. The mentioned changes are valid from January 1, 2025, unless otherwise specified for a particular point.

Digitization of Sickness Insurance Benefits

The digitization of benefits is expanding from the current e-sick leave to other sickness insurance benefits, such as caregiving benefits, long-term care benefits, maternity benefits, and paternity benefits. More information can be found in the document prepared by the Czech Social Security Administration HERE, or in the information letters that the Czech Social Security Administration sends to employers

Insurance Discount for Pensioners

Working pensioners will be able to apply for a social security insurance discount of 6.5%. After applying the discount, working pensioners will only pay sickness insurance contributions of 0.6%. The working pensioner must request the discount from their employer and provide proof of meeting all conditions. The discount cannot be applied retroactively.

At the same time, the amendment abolishes the possibility of increasing the old-age pension for the period worked during the receipt of pensions.

Change in premiums for employee risk activities

The list of so-called risky jobs for employees, from which increased social security insurance contributions are paid, is expanding. Until the end of 2024, this group included employees performing the work of a medical rescuer or a member of the enterprise fire brigade. The scope of income that falls under the higher insurance contribution rate for risky employees is also changing. Under certain conditions, employees who worked in a risky job will have their retirement age reduced.

Change in Rules for Determination of Local Office

From January 1, 2025, the change in determination of responsible social security office, which occurred in practice during 2024, will be included in the law. From January 1, 2025, the employer's registration will always be submitted to the CSSA, which will then inform the employer about the responsible office.

Notification of power of attorney

Employers must newly notify the granting, change, or revocation of a power of attorney to a legal or natural person authorized to act on behalf of the employer towards the social security administration in insurance matters through the CSSA electronic application within 8 calendar days of the event. This change will mainly affect employers who use services such as external payroll accountants.

Information Exchange

The Czech Social Security Administration will, upon request, provide insurance companies conducting statutory employer liability insurance for work injuries or occupational diseases with information about employers and their employees if this information is necessary for fulfilling tasks in carrying out this insurance. This change mainly concerns Kooperativa and Česká pojišťovna, which exclusively provide this insurance.

Shortening of the Limitation Period for Insurance Debts

Effective from 1 January 2026, the limitation period for insurance debts for all insurance payers will also change. The period will be shortened from ten years to six. In practice, this means that after six years, the debt on social security insurance and the contribution to state employment policy expires and can no longer be enforced.

You can also read more about the changes in social security on the Ministry of welfare website HERE. If you have any questions, please contact the authors of the article or the EY team you are working with.

Authors:

Ondřej Polívka

Helena Nastoupilová