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Document 110 - Amendment to the Act on Social Security Insurance Premiums

Published date: 16.02.2026 |Processed date: 16.02.2026 |Session 10

Summary

The law increases the social security premium discounts for employers who employ people from vulnerable groups, especially carers, parents of young children, older workers and people with disabilities. The discount increases from 5% to 10% in general and up to 20% for employees caring for a loved one with severe or total dependency. The aim is to promote part-time employment, reconciliation of work and family life and stability in working relationships. The law comes into force on 1 January 2027.

Topics

obligationsfinancelaborsocial

Additional documents

Additional document 1

Government opinion on Print 110/0

Processed date: 19.03.2026
The government’s position on the bill rejects an increase in premium discounts for employers employing vulnerable groups. The government points to the lack of analyses proving the effectiveness of the measures and warns of the risk of a drop in state budget revenues of up to CZK 3 billion per year. It also mentions the failure of previous similar measures to deliver the expected increase in employment.

Laws affected by this document

589/1992

Zákon České národní rady o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti