‎ 20. 12. 2023

The effective date of the new Czech regulations introducing the obligation for employers employing employees based on small-job agreements (in Czech: dohoda o provedení práce) to report employees’ income to the Social Security Administration (and subsequently make social security contributions from that income) has been postponed to July 2024. The new regulations follow from amendments to the Act No. 589/1992 Coll., on Social Security Contributions and Contributions to the State Employment Policy, and the Act No. 187/2006 Coll., on Sickness Insurance, implemented by the Act No. 349/2023 Coll., on Amendments of Certain Laws in Connection with Consolidation of Public Budgets. The reason for postponing the effective date is the need to prepare the system for the new record-keeping and contribution arrangement. Starting from 1 July 2024, employees working based on small-job agreements will newly participate in pension and sickness insurance if, in one calendar month, their income from small-job agreements reaches at least 25 % of the national average wage with one employer or, alternatively, 40 % of the national average wage with more employers.