Podpora na stáří u rizikových zaměstnání

Support for Old Age in Risky Jobs

In 2025, there will be an increase in the provision for employees performing risky jobsfor old age .

The definition of risky work for these purposes is linked to Act No. 258/2000 Coll. on the Protection of Public Health. The changes specifically concern jobs classified in the third and fourth categories, as described below.

The third category of work includes jobs that exceed hygiene limits, where protective measures must be used, and jobs with a repeated occurrence of occupational diseases. The fourth category includes jobs with a high risk of health hazards that cannot be completely eliminated even with protective measures.

Examples of activities falling into the third category include welding, varnishing, or night reception work. Activities within the fourth category include e.g. mining, work in the foundry industry, electroplating, or certain biological laboratories.

Employees Performing Risky Jobs in the Fourth Category

As we informed you HERE, from 1 January 2025, employers will pay higher social security contributions for employees performing risky jobs in the fourth category.

Until the end of 2024, higher insurance premiums were only paid for employees who worked as medical rescuers or members of the enterprise's fire rescue unit.

Interestingly, higher insurance contributions are only paid from income for work in risky activities. In calculating the contributions, it will be necessary to determine what portion of the employees' monthly income related to the performance of risky activities (from this portion, higher insurance contributions must be paid by the employer) and what portion related to the performance of other work activities that do not meet the definition of risky work.

Employees Performing Risky Jobs in the Third Category

In January 2025, a bill was submitted to the Chamber of Deputies to support employees performing risky work in the third category. You can find the bill HERE.

This bill establishes the obligation for the employer to pay a mandatory contribution to a retirement savings product (i.e., pension insurance with a state contribution or supplementary pension savings) for employees performing risky work classified in the third category, provided the employee notifies that they wish to apply for this mandatory contribution.

The employer should also inform the employees about the entitlement to the mandatory contribution before the commencement of risky work, either in writing or electronically.

The mandatory contribution is set at 3% of the assessment base (according to the law regulating social security insurance) per calendar month if the employee worked at least three but less than eleven shifts of risky work in that month. If at least eleven shifts of risky work are performed, the contribution would be 4% of the assessment base.

The proposed effective date of the mandatory contribution law is set for 1 July 2025.

We will keep you informed about further developments of this bill. For any questions, please contact the authors of the article or the EY team with whom you collaborate.

Authors:

Ondřej Polívka

Helena Nastoupilová

Veronika Bazgierová