Kategorie: Labour Law
Act on uniform monthly employer report enters into force
On 1 January 2026, a substantial part of Act No. 323/2025 Coll., on uniform monthly employer report (the “Act”), entered into force. The aim of the Act is to introduce a so-called uniform monthly reporting system, i.e. a tool that replaces approximately twenty different reports that every employer must submit to state authorities monthly. The …
Read moreEmployee medical examinations
One of the basic obligations of every employer is to ensure that the assigned work is performed exclusively by employees who are medically fit to perform it. More precisely, employers are obliged not to allow employees who are unfit for the work to perform such work. One way to fulfill this obligation is to subject …
Read moreLabour law implications of the accompanying Act to the act on uniform monthly employers´ report
The introduction of a uniform monthly employer report with the aim of simplifying, clarifying, and systematizing the processes related to employers’ reporting obligations represents one of the biggest administrative changes for employers in recent years. You can read more about the uniform monthly employers’ report in our article at the link here. About the act …
Read moreNew system to the employee stock ownership plan (ESOP)
On 10 September 2025, the Chamber of Deputies passed, by the Senate once already returned, amendment to the Income tax Act that introduces an attractive employee stock option program the so-called ESOP (Employee Stock Ownership Plan). This is a major innovation at the time when employers face an increasingly competitive labour market and are looking for …
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