Stanoveny parametry důchodů na rok 2026

The general assessment base for the year 2024, which amounts to CZK 46,278, along with the recalculation coefficient for adjusting this general assessment base at a rate of 1.0581, will particularly affect the following:

• For the year 2026 and beyond, the first reduction threshold for determining the calculation base will be CZK 21,546; the second reduction threshold will be CZK 195,868.
• The amount of the basic pension for old-age, disability, widow's, widower's, and orphan's pensions for the year 2026 will increase to CZK 4,900.
• The minimum amounts of the percentage pension benefits for the year 2026 will also increase – for old-age or disability pensions for third-degree disability to CZK 4,900, for first-degree disability pensions to CZK 1,634, for second-degree disability pensions, widow's or widower's pensions to CZK 2,450, and for orphan's pensions to CZK 1,960.
• The basic pension amounts for old-age, disability, widow's, widower's, and orphan's pensions granted before January 1, 2026, will increase from January 1, 2026, by CZK 240 per month in the basic amount and by 2.6% of the percentage amount.

The percentage amounts of old-age pensions that were acquired after September 30, 2023, will not increase if the individual has not reached retirement age before January 1, 2026.

Thus, the general assessment base and the recalculation coefficient for adjusting this base directly influence the aforementioned reduction thresholds, the amount of the basic pension, the minimum amounts of the percentage pension benefits, and also the amount of pension increases paid in 2026.

We will continue to monitor this topic and inform you about it in future alerts.

If you are interested in more detailed information, please contact the authors of the article or our EY consulting team with whom you collaborate.

Authors:

Stanislav Kafka

Martina Hofmanová