Pension bill passes second reading: one-off CZK 2,000 proposed for current pensioners
The government's amendment to the Pension Insurance Act (Chamber print 270) completed second reading in the Chamber of Deputies on 4 November 2026. It still needs the third reading, the Senate and the President's signature, so it is not law yet.
As it stands, everyone whose old-age, disability or survivor's pension was granted before 1 January 2027 would receive a one-off CZK 2,000, paid automatically with the pension, in March 2027 at the earliest. Age-based increases would change to CZK 500 at 80, 85, 90 and 95 and CZK 1,000 at 100 (today CZK 1,000 at 85 and CZK 2,000 at 100), although two MPs have proposed dropping them.
From 2028, people who keep working while drawing a full pension would gain 1.5% of the assessment base for each full year worked, and keep the 6.5% discount on their contributions.
2027 limits for DPP and DPČ, and returning tax reliefs for students and parents
Following the 2027 minimum wage of CZK 24,900, a DPP agreement becomes subject to social and health insurance only when monthly earnings exceed CZK 12,500 (now CZK 12,000). For DPČ agreements and small-scope jobs the threshold rises to CZK 5,000 (now CZK 4,500). These values are already published in the Collection of Laws.
For 2027 income, the student tax relief returns at CZK 4,020 a year (students up to 26, doctoral students up to 28) and the kindergarten fee relief at up to CZK 24,900 per child. The child tax bonus requires annual income of at least CZK 149,400, or CZK 12,450 a month for the monthly bonus paid through the employer.
Separately, the parental allowance adopted by Parliament this summer rises from CZK 350,000 to CZK 400,000 for children born from 2027.
Leaving a job mid-month can leave a gap in your health insurance
When employment ends during a month, the employer pays public health insurance only for the days of employment. If in the following month you have no new job, are not registered at the labour office, are not insured by the state (for example as a student or pensioner) and are not self-employed, you become a self-payer and must pay the minimum premium yourself.
Registering at the labour office makes the state the payer for that time. Any change must be reported to your health insurer within 8 days. Expats between jobs, or leaving Czechia without deregistering, are often caught by this and receive a demand with penalties months later.
Union analysis: the new childcare pension credit may cost many mothers
For pensions awarded from 2027, the CZK 500 monthly pension bonus per child (výchovné) is replaced for the first two children by a family assessment base for years of childcare. An analysis by the LIBERI trade union organisation finds that only mothers with lifetime earnings around 44% of the average wage or less gain, under one in ten women.
Its model mother with two children, eight years of care and average earnings would receive about 4% less, roughly CZK 12,000 a year. Further amendments on výchovné are pending in the pension bill, so the final rules are not settled.
Employers: filing instructions for the new single monthly report
The Labour Ministry has published instructions (documentation version 1.5, about 140 pages) for the new single monthly employer report (JMHZ) that applies to periods from 1 January 2027. Small companies that run their own payroll should make sure their software supplier or payroll provider is working from this version.
Deadlines
20 November: payroll tax advances for October; 25 November: VAT returns and control statements for October; 30 November: second property-tax instalment above CZK 5,000.
Sources
- Podnikatel.cz – Pension bill heads for the final vote
- České důchody – Pension bill passes second reading
- Podnikatel.cz – Payroll in 2027: key amounts
- Měšec.cz – Parents better off from 2027
- MPSV – Senate approves parental allowance of CZK 400,000
- Podnikatel.cz – Leaving a job mid-month and health insurance
- Podnikatel.cz – Changes to výchovné raise concerns
- Money.cz – Instructions for the monthly report from 1 Jan 2027
This summary is for general information only and does not replace individual tax advice. Rules and amounts can change; check the date of this post.
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We prepare Czech tax returns for employees and expats, and run the accounting, VAT and payroll of s.r.o. companies, in English.
