Amount updates for 2026
Agreement to Complete a Job (DPP)
Increase in the taxation threshold for agreements for 2026 - CZK 12,000
DPP income threshold CZK 12,000 - from CZK 12,000 onward, health and social insurance and income tax (advance tax) are withheld.
Up to CZK 11,999, social security and health insurance are not withheld; if the taxpayer's declaration is not signed, withholding tax applies.
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Agreement to Perform Work (DPČ)
The income threshold for DPČ or small-scale employment remains unchanged for 2026 at
CZK 4,500.
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Health insurance contribution
The minimum wage for 2026 is CZK 22,400; the minimum wage affects the calculation of the minimum health insurance contribution.
Health insurance contribution up to the minimum of CZK 22,400 - CZK 3,024.
Health insurance contribution - the top-up to the minimum can be set for the employee, split between the employee and the company, or paid by the company.
A new option has been added - Top-up for income without health insurance participation.
Health insurance paid by the state (disability level 1 and 3) - amount CZK 16,206; health insurance is calculated from the difference between the gross wage and CZK 16,206.
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Social insurance contribution
Threshold for social security contributions - CZK 2,350,416 (maximum assessment base for social insurance for 2026)
Company discount of 5% on the employer's insurance contribution - amount changes for assessing eligibility for the discount.
For 2026, the discount cannot be applied to income above CZK 73,451 or income of CZK 564/hour.
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Income tax contribution
The threshold for the 15% personal income tax rate for 2026 - CZK 146,901.
Income above CZK 146,901 is taxed at a 23% rate.
Tax bonus - eligibility for the tax bonus applies to income of CZK 11,200 or higher
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New reduction thresholds
Year 2026: CZK 285.78; CZK 428.58; CZK 856.98
The new reduction thresholds affect the calculation of sick pay compensation.
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Meal allowance and meal vouchers
Value for 2026 - CZK 129.50
Meal allowance per day of CZK 129 - meal allowance within the limit (rounded down)
Meal vouchers - e.g., value of CZK 200, the employee contributes CZK 50, the employer CZK 150, the voucher up to the limit is CZK 129, above the limit CZK 21 (subject to social security and health insurance base)
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Environment allowance
Environment allowance for 2026 - CZK 13.44
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Home office up to the limit
Home office up to the limit 2026 - CZK 4.70
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Non-monetary benefits
Non-monetary benefits - the taxation threshold for 2026 is CZK 24,483.50 (= half of the average wage)
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Health benefits
Health benefits - for 2026, the limit is CZK 48,967 - amounts above this are taxed.
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Mandatory employer contribution to old-age insurance
The mandatory contribution amounts to 4% of the employee's monthly social security assessment base, if during that month the employee performed hazardous work and worked at least 3 shifts of hazardous work, i.e., at least 24 hours of hazardous work.
A new setting has been added to the ABRA Flexi program under the Employment - Employment tab - Falls into risk work category 3.
And new fixed wage components:
PENS.INS.CONTR.RISK 3 STATE - Company contribution to pension insurance for hazardous work (state contribution)
PENS.INS.CONTR.RISK 3 SUPPL - Company contribution to pension insurance for hazardous work (supplementary)
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Social insurance discount for DPP in fruit growing
Effective from January 1, 2026, employees employed under an Agreement to Complete a Job (DPP) in fruit growing are entitled to a discount of 7.1% on the employee's social insurance contribution.
This applies to DPP agreements concluded during the period from April 1 to November 30 of the calendar year.
A new setting has been added to the ABRA Flexi program under the Employment - Start tab - Work in fruit growing
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Other improvements
New employment type added: 9-MEMBER.COLL.BODIES LE
A new employment type has been added: 9-MEMBER.COLL.BODIES LE - Members of collective bodies of legal entities
ELDP code - Q++
Employment type code for ČSSZ Q
Income of CZK 4,000 - withholding tax, health insurance - no, social insurance - no
Income of CZK 4,500 - advance tax, health insurance - yes, social insurance - yes
User-defined allowances calculated from the average
New components have been added: USER ALLOWANCE AVERAGE 01-05 - User-defined allowance calculated using the average 01
The calculation is based on the labor-law average.
New wage components
To correctly support the new JMHZ report, we have added new wage components
Tax
new component BONUS SETTLEMENT - Overpayment[+] or underpayment[-] of the bonus from the annual reconciliation (JMHZ - 10323)
Deductions
DEDUCTIONS COURT ENFORCEMENT - Deductions based on a court decision (JMHZ - 10116)
EMPLOYER PERFORMANCE OZ - Deductions to satisfy employer performance (JMHZ - 10350)
DAMAGE COMPENSATION - Deductions to cover damage for which the employee is liable (JMHZ - 10351)
CANTEEN MEALS - Deductions for canteen meals under Section 236 of the Labor Code (JMHZ - 10352)
EMPLOYEE OBLIGATIONS LC - Deductions to satisfy employee obligations under the Labor Code (JMHZ - 10353)
Other components
new component - COMPENSATION AT TERMINATION - Compensation upon termination of employment
new component - USER IRREGULAR BONUS 01-03 - User-entered irregular bonus
Other important changes
Changes to the employment type 4-PARTNER,EXEC.,COOP.MEMBER.- Cooperative member who is not in an employment relationship with the cooperative - health insurance is only withheld once income reaches CZK 4,500. (Previously, health insurance was always withheld.)
Changes to the employment type - 6-COMP. NON-RES. OUTSIDE EU - Member of a statutory body, non-resident from a country outside the EU - withholding tax is calculated only for income below CZK 4,500; once this limit is exceeded, advance tax is applied.
(Previously, withholding tax was applied to the entire amount)
JMHZ - Bulk changes, Export, Import
Bulk changes - HR
In the HR module, a new Bulk changes option has been added.
Currently, only two fields are supported for bulk changes - Highest education attained according to KKOV and Country of residence.
The bulk change applies only to the current settings of the person.
Bulk changes - Employment
A new record type Overview of employments for bulk changes has been added.
Only fields added for JMHZ can be changed in bulk.
The bulk change applies only to the current employment.
Export, Import of JMHZ HR data
The HR module now offers Exports/Imports of JMHZ fields from HR.
Export JMHZ HR data to Excel
Import JMHZ HR data from Excel
Export, Import of employment data
Exports/Imports of JMHZ fields from Employment are also available
Export JMHZ employment data to Excel
Import JMHZ employment data from Excel
(JMHZ export and import support only the new JMHZ fields; changes are imported into the current settings of the person or employment.)
Bulk changes in HR and Employment,
Export and Import of JMHZ fields apply only to the new JMHZ fields.
Bulk changes and imports are saved into the current settings of the person or employment.