Příspěvek zaměstnavatele na spoření na stáří u rizikových zaměstnání

We would like to remind you that as of January 1, 2026, Act No. 324/2025 Coll. will come into effect, which establishes the obligation for employers to contribute to private retirement savings products for employees engaged in risky work of the 3rd category. We previously informed you about the proposal for this law HERE.

The definition of the 3rd category of risky occupation is based on the Public Health Protection Act (No. 258/2000 Coll.). This includes jobs such as welders, painters, or night receptionists. The retirement savings products to which the employer's mandatory contribution may apply include pension insurance with a state contribution or supplementary pension savings. Employer contributions to these products may be exempt from tax, social security and health insurance up to an annual limit of CZK 50,000.

Before commencing risky work of the 3rd category, the employer is required to inform the employee in writing (which can also be electronic) about their right to this mandatory contribution. For employees who are already engaged in risky occupation, the employer must fulfil this information obligation by mid-January 2026.

If the employee wishes to exercise their right, they must also inform their employer in writing and provide the relevant details for the contribution payment.

From the following month, the employer will pay a mandatory contribution of 4% of the assessment base for social security contributions for each month in which the employee has worked at least 3 shifts of risky work. For shifts shorter or longer than 8 hours, the law specifies a proportional calculation.

In addition to the contribution payment itself, the employer will also be legally required to issue a confirmation to the employee that the mandatory contribution has been made and to maintain records of the paid contributions.

Companies that employ or plan to employ employees in the 3rd category of risky occupation should therefore prepare in advance for the above obligations and ensure the necessary updates to their payroll systems and internal processes.

Authors:

Ondřej Polívka

Radka Růžičková