In the Czech Republic there is no single office where you register an employee. The employer deals with the Czech Social Security Administration (ČSSZ), the employee's health insurer and the tax office, and keeps payroll records for each of them. Since 2026 a large part of this goes through one new report, but not all of it.
Before the first working day
- Choose the form of the job. A normal employment contract (pracovní smlouva) for a regular job, or one of the two agreements for small jobs, DPP or DPČ: see DPP and DPČ in 2026.
- Put the contract in writing. An employment contract must state at least the type of work, the place of work and the start date. Salary, working hours and holiday go in the contract or in a written statement given to the employee within 7 days. A probation period can be agreed for up to 4 months (8 months for managers), only in the contract and before the start.
- Pay at least the minimum wage: 22,400 CZK a month for full time in 2026. Some jobs have higher guaranteed wage levels.
- Register the employer and the employee with social security. From 1 July 2026 a new employee must be registered with ČSSZ at the latest the day before they start. The company itself is registered as an employer when it reports its first employee.
- Arrange the occupational health check where the work requires one, and give the employee the safety instructions for the workplace.
- Collect the documents: ID or passport, birth number (rodné číslo) if they have one, health insurer, bank account, and the taxpayer's declaration (prohlášení poplatníka) if they want the monthly tax credit with you.
In the first weeks
- Health insurer: report the new employee to their health insurance company within 8 days. Health insurers are not part of the new monthly report yet.
- No separate tax office registration any more: since 1 April 2026 a company registers as an employer once, in the employer register of the Czech Social Security Administration (ČSSZ), and that registration also counts for employment tax (plátce daně z příjmů ze závislé činnosti).
- Employer's liability insurance: every employer is insured by law for work accidents and occupational diseases, through Kooperativa or Česká podnikatelská pojišťovna, and pays its premium quarterly.
- Non-EU employees need an employee card or another valid work permission before they start. That takes months, so start early, or see whether the person can work for you on their own trade license.
Every month
By the 20th of the following month the employer:
- pays the employee's tax advance, social security and health insurance (the employee's and the employer's share) to the tax office, ČSSZ and the health insurer;
- files the unified monthly employer report (jednotné měsíční hlášení zaměstnavatele, JMHZ) with ČSSZ. It started in April 2026 and replaces up to 25 older forms. Every employer files it, also a company with one DPP worker or only a paid director;
- sends each health insurer its own monthly overview.
The salary itself is paid at the latest in the month after the work. The employee gets a payslip. Late or missing monthly reports can cost up to 5,000 CZK per employee, and a missed registration up to 100,000 CZK, also when an outside payroll accountant does the work.
What an employee costs
On top of the gross salary, the employer pays 24.8% social security and 9% health insurance. From the gross salary, the employee pays 7.1% social security, 4.5% health insurance and 15% income tax (23% above 146,901 CZK a month), minus their tax credits.
| Gross salary per month | Cost to the company | Net for the employee* |
|---|---|---|
| 30,000 CZK | 40,140 CZK | 24,590 CZK |
| 50,000 CZK | 66,900 CZK | 39,270 CZK |
| 80,000 CZK | 107,040 CZK | 61,290 CZK |
* 2026, with the taxpayer's declaration and no children. Try your own numbers in what an employee costs and the net salary calculator.
Count also: paid holiday (at least 4 weeks a year for full time), wage compensation from the employer for the first 14 days of an illness, and meal vouchers or a meal allowance if you offer them.
Every year
- The annual tax settlement (roční zúčtování) for employees who ask for it by 15 February, done by 31 March.
- The employer's yearly settlement of employment tax (vyúčtování daně z příjmů ze závislé činnosti) for the previous year: by 20 March electronically (on paper by the end of February). The settlement for 2026, filed in early 2027, is the last one: from 2027 the monthly employer report replaces it.
- From 2027, the separate final withholding tax on small jobs disappears: all employment income is taxed by advances.
A foreign company as employer
A company without a Czech s.r.o. or branch can also employ people here. The registrations differ, and there is a permanent establishment risk: see a foreign company employing people in Czechia.
Related
- DPP and DPČ in 2026: short contracts without the surprises
- Running an s.r.o.: every obligation in one calendar
- Payroll and employees
- What an employee costs
This guide is general information for 2026, not personal advice: details depend on the job, the employee and the company.
Official sources: Act No. 262/2006 Coll., Labour Code; ČSSZ (unified monthly employer report, employer registration); Finanční správa; Ministry of Labour and Social Affairs.
