Changes in legislation for 2026
December 18, 2025 NEWS

Changes in legislation for 2026

Changes in legislation for 2026 (implemented from 1 January 2026) in Czech republic. 

Changes in the social sphere

Unemployment benefits

  • Higher benefits in the initial months: For persons under 52 years of age: 80% of the previous wage in the first 2 months (previously 65%); For persons over 52 years of age: 80% also in the first 3 months
  • Retraining benefits will newly be paid at 80% of the average wage and will also be calculated for the days of participation in courses
  • Lower benefits for voluntary termination of employment have been abolished – benefits will now be the same regardless of the reason for ending the employment relationship

Other changes in the social sphere

  • Increased care allowances for persons with dependency level I and II
  • Increase of the minimum wage to CZK 22,400 per month (CZK 134.40 per hour)
  • Agreement on Work Activity (DPP): the threshold for mandatory contributions under a DPP is increased to CZK 12,000 per month

Health care and health insurance

Dental care reimbursements

  • White photocomposite fillings will be fully covered by public health insurance for both adults and children; patients may pay extra for aesthetic or layered variants beyond the basic coverage
  • Reimbursements for root canal treatment: a basic covered amount with possible additional co-payments
  • Use of dental amalgam will be restricted

Other changes in care and insurance

  • Electronic communication with health insurance companies will be mandatory for employers and self-employed persons (no paper submissions)
  • Insurance contributions can be paid only cashlessly (bank transfer, online)

Minimum health insurance contributions for 2026

  • Self-employed persons (OSVČ): CZK 3,306
    – applies to those required to pay the minimum assessment base (main business activity)
  • Employees / Persons without taxable income: CZK 3,024
    – corresponds to 13.5% of the new minimum wage of CZK 22,400