On 1 January 2026, Act No. 324/2025 Coll., on mandatory contributions to retirement savings products (hereinafter the “Act”), came into force, introducing a new obligation for employers to provide selected employees with contributions to retirement savings products.
In general
The Act responds to the long-standing debate on compensation for employees performing physically demanding work, who are expected to face greater health risks and often an earlier exit from the labour market. Although the principle of the new legislation is relatively simple, in practice it raises several questions for both employees and employers. These relate to the definition of the group of employees entitled to the contribution, the method of claiming the entitlement, the employer’s record-keeping and information obligations, and the link between the new obligation and the system of work categorisation under public health regulations.
In this article, we will focus on both the general framework of the new obligation and its potentially problematic aspects, which may not be immediately apparent from the wording of the Act. We will also examine the issue of work risk categorisation, both in general terms and in relation to the new concept of categorisation under the Act.
Basic principles
The Act introduces an obligation for employers to provide employees with a mandatory contribution to retirement savings products, provided the employee performs work that meets the conditions laid down by law. The contribution is provided for retirement savings products designated by the employee, typically supplementary pension insurance or supplementary pension savings. The obligation to contribute does not apply to long-term investment products (DIP), private life insurance, or other financial products.
The amount of the contribution is 4 % of the employee’s assessment base for the calendar month (in accordance with the law governing social security contributions). The employer’s obligation to provide the contribution is linked to the so-called reference period, which is the calendar month in which the employee met the statutory conditions for entitlement.
If the employer provides the same contribution voluntarily as a benefit, it is possible for the employee to be entitled to both, although this depends on the wording of the internal regulation introducing the benefit.
Who is entitled to the mandatory contribution
Entitlement arises only for employees who perform work classified in the third risk category under public health protection legislation, and only for selected factors relating to working conditions.
Specifically, this concerns work classified in the third category for the following factors: (i) vibration, (ii) exposure to cold, (iii) exposure to heat, and (iv) overall physical strain during dynamic physical work performed by large muscle groups, or a combination of these risks.
It should be emphasised that not all work classified in the third category automatically gives rise to an entitlement to the mandatory contribution. For example, if work is classified in the third category due to exposure to dust, chemical substances, or other factors in the working environment, no entitlement to the contribution arises on this basis.
Conditions for an employee’s entitlement
A further condition is that the employee must have worked at least three shifts of risk work in the given calendar month. If the employee does not meet this condition, no entitlement to the contribution arises for that month.
At the same time, it should be emphasised that the employee must exercise their right with the employer by means of a written notification. The notification must specify the name of the pension company, the account number to which the employer is to send the contribution, and other details necessary for making the payment.
The first qualifying period for the provision of the contribution is the calendar month following the date on which the employee notified the employer that they were exercising their right to the mandatory contribution. Therefore, if an employee exercises their right in January, for example, the contribution will be provided for the first time in February.
The employer’s information and record-keeping obligations
The Act imposes several administrative obligations on employers. One of these is the obligation to inform employees of their right to a statutory contribution and how to claim it. Employers were required to fulfil this obligation within 15 days of the Act coming into force, or, in the case of new employees, before they commence performing risk work.
However, the Act does not specify the exact form in which this information obligation must be fulfilled. The information may be provided to employees, for example, via an internal regulation, the intranet, or electronic communication. For the purposes of demonstrating compliance with this obligation, however, employers are advised to be able to provide evidence of having provided the information.
A further obligation is the issuance of a confirmation of payment of the mandatory contribution. The employer is obliged to issue the employee with a confirmation that the contribution to their retirement savings product has been paid, no later than the end of the calendar month in which the contribution was first paid.
Categorisation of work
A key and, in terms of interpretation, unclear element of the entire legal framework is the link between entitlement to the mandatory contribution and the system of work categorisation under public health legislation. This system is governed by the Public Health Protection Act and Implementing Decree No. 432/2003 Coll., which sets out the criteria for classifying work into individual categories according to the level of risk to employees’ health.
The work categorisation distinguishes between four basic categories, with the third and fourth categories representing work involving increased health risks. The decision on the classification of a specific job into the third or fourth category is made by the relevant regional public health authority based on a proposal from the employer.
In relation to the employer’s contribution, it is essential to emphasise that the Act uses a different classification of work than the general categorisation of occupational risk. Only those employees who perform work in the third category of occupational risk due to specifically listed factors of working conditions are entitled to the contribution, not all employees performing work in the third category across the board.
Conclusion
The Act imposes a few obligations on employers, who must, first and foremost, correctly identify employees who perform work in the third risk category for the factors of working conditions defined by law, whilst also monitoring whether these employees have worked at least three shifts of high-risk work in each calendar month.
The Act also imposes an obligation on employers to inform employees of their right to the contribution, to keep a record of the employee’s claim, and to issue the employee with a confirmation of payment upon the first payment of the allowance.
Employers should also pay particular attention to the categorisation of work itself. Entitlement to the contribution does not arise automatically for all employees classified in the third risk category, but only for those whose work is classified in this category due to specific, exhaustively defined factors relating to working conditions. In practice, an incorrect assessment of these conditions may lead both to the unjustified payment of the allowance and, conversely, to its non-payment to an employee who is legally entitled to it.
Mgr. Jakub Málek, managing partner – malek@plegal.cz
Ráchel Kouklíková, lawyer – kouklikova@plegal.cz
19. 3. 2026