As of January 1, 2026, a new law came into effect concerning people working in demanding and hazardous conditions.
Employers are now required to contribute to pension savings for employees whose work falls into the third risk category for selected working condition factors.
The contribution will go either toward supplementary pension insurance with a state contribution, or toward supplementary pension savings.
The mandatory contribution amounts to 4% of the employee's monthly social security assessment base, provided that during that month they performed hazardous work and worked at least 3 shifts of hazardous work, i.e., at least 24 hours of hazardous work.
Settings - HR - Employment - Working Time
Employment - Working Time now has a new checkbox - Falls into the 3rd category of hazardous work
New Wage Components
For correct calculation, you also need to use new fixed wage components:
PŘÍSP.PEN.POJ.RIZIKOVI 3 STAT - Company contribution to hazardous work pension insurance (state contribution)
or
PŘÍSP.PEN.POJ.RIZIKOVI 3 DOPLŇ - Company contribution to hazardous work pension insurance (supplementary)
Fill in the wage component in - Fixed Wage Components
Payroll Update
During payroll calculation, the following is automatically calculated:
Amount = the mandatory contribution of 4% of the monthly assessment base
Payslip
The difference from the current behavior of the Contributions components lies in the wage component SPOŘ. STÁŘÍ SUMA
The SPOŘ. STÁŘÍ SUMA component only accounts for the previous month.
In other words, the first use of the new component PŘÍSP.PEN.POJ.RIZIKOVI 3 STAT or PŘÍSP.PEN.POJ.RIZIKOVI 3 DOPLŇ does not create the SPOŘ. STÁŘÍ SUMA item; the item is only created the following month.
