As of January 2026, the amendment to the Act will apply, which imposes on employers the obligation to contribute to employees in the third category of risks for the product savings product (ie supplementary pension savings or supplementary pension insurance with state contribution).
Who is entitled to a compulsory allowance?
»Only employees who perform work in the third category of risks are entitled to the contribution. Such is the work, which, according to legislation governing public health protection, is included in the third category for the factors of vibration working, cold burden, heat burden or overall physical stress in the case of stress during dynamic physical work performed by large muscle groups. »A condition for entitlement to a compulsory contribution is to work at least three risk shifts per month. Such a shift is considered to be the one during which most eight -hour working hours are in risk conditions. If the shift is shorter or longer than 8 hours of risk work, the number of shifts is included in the number of shift work each start of the shift length as one eighth of the shift of risk work.
How high is the mandatory contribution?
»» The mandatory contribution is set in the amount of 4 % of the assessment base (ie the same from which social insurance is paid, ie gross wage) for the calendar month if the employee has worked at least three shifts of risk work this month. The obligatory contribution will pay the employer for supplementary pension insurance with a state contribution or for additional pension savings. In our pension savings calculator, you can calculate your employer's contribution and a possible state contribution if you save yourself. Fill in the amount of the monthly storage of your pension savings and if you are practicing a profession in the third risk category, the amount of gross wage.
Source of calculators: kurz.cz, CC-BY licenses (please specify the author)
How to obtain a compulsory contribution?
In connection with the entry into force of the new Act on the Mandatory Contribution to Savings Products, the employers will be newly obliged to inform employees of the right to the mandatory contribution of the AO manner, before the employee begins to perform risky work. The employer is obliged to fulfill this information obligation by January 15, 2026 against an employee who performs a risk activity on the date of entry into force of the Act (as of 1 January 2026). The active procedure is also necessary by the employee, as it needs to activate its entitlement to the mandatory allowance, namely the written communication of the payment data valid for its product for old age.
The employee in the notification (written) that he / she exercises his / her right to the obliged contribution will state:
Pension Company, which has a product savings product for which the employer is to pay the obligatory allowance, an account number of a pension company for which the employer is to pay the obligatory allowance, and other data necessary for payment of the mandatory allowance (eg supplementary pension insurance or supplementary pension or variable symbol).
What happens to the current contributions of the employer for saving for old age?
The employer, who is already contributing to savings on old age, can either leave his voluntary contribution from 2026 either in addition to the obliged person or to replace it with a compulsory contribution. It is also possible to provide higher amounts than the law, but that is purely voluntary.
Ilona Wright
It mainly deals with the topics of pensions, benefits and contributions. He also focuses on the situation of debtors in the case of execution and insolvency. He has been working in Křezy.cz since 2019.