From January 1, 2026, Employers Will Be Required to Contribute to Pension Savings Products

From January 1, 2026, new legislation will come into force requiring employers to contribute to pension savings products for employees performing hazardous work classified in the third category of occupational risk. The aim is to provide these employees with better financial security in retirement and the possibility of drawing an early retirement benefit without reducing their state pension.

 

The new obligation applies to a wide range of professions, including glassmakers, metalworkers, assembly line workers, nurses, and night receptionists. Employers will be required to contribute to supplementary pension savings or pension insurance with a state contribution at a rate of 4% of the assessment base, provided the employee has worked at least three hazardous shifts during the relevant period.

 

“ The new legislation represents a significant change for thousands of employers in the Czech Republic. Employers must first verify with the regional public health authority whether their positions are officially classified in the third risk category and then inform the affected employees in writing about the possibility of claiming the contribution. Penalties for non-compliance can reach up to CZK 2 million,” explains Miluše Budínová, Director of the Employee Benefits Division at RESPECT.

 

Employees must submit a written request for the contribution themselves and must have an active supplementary pension savings plan or pension insurance policy. The contribution is a tax-deductible expense for employers and is exempt from income tax for employees up to CZK 50,000 per year.

 

“For employers, it is crucial to quickly identify the affected positions and prepare the necessary administrative processes. We recommend not delaying implementation, as compliance will be monitored by the Social Security Administration and the penalties can be substantial. The positive news is that employers may count their existing voluntary pension contributions toward the newly required amounts,” adds Miluše Budínová.

 

The obligation does not arise automatically—it is triggered only if an employer has employees in the third risk category and those employees formally request the contribution. The payment must be made by the end of the calendar month following the relevant period.

 

Need help implementing the new requirements? RESPECT can arrange pension products for all your employees in one place—quickly and efficiently. Feel free to contact us.