Document 110 - Amendment to the Act on Social Security Insurance Premiums
Published date: 16.02.2026 |Processed date: 16.02.2026 |Session 10
Submitters: Marian Jurečka, Monika Brzesková, Tom Philipp, Marek Výborný, Benjamin Činčila, Róbert Teleky, Petr Hladík, Václav Pláteník, Jana Filipovičová, František Talíř, Marie Kršková, Bohuslav Niemiec, Hayato Okamura, Jiří Vojáček
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