Minimum wage increase 

From 2025, the minimum monthly wage rises to CZK 20,800. If you pay employees based on hours worked, from 1.1.2025 you must pay at least CZK 124.40/hour. These minimum rates apply to all employees, whether they work under ordinary employment contracts, DPP agreements or DPČ agreements. 

Higher contribution thresholds for DPP and DPČ agreements

A major change this year is the increase in contribution thresholds for DPP agreements. From January, the threshold for DPP agreements increases to CZK 11,499 and for DPČ agreements to CZK 4,499. The same amount as for DPČ agreements also applies to “small-scale employment”. 

Employee meal contributions

Rules for employee meal contributions were unified in 2024. For 2025, the limit is CZK 123.90 per shift worked. This limit applies to both cash meal allowances and traditional meal vouchers.

Limits for benefits in kind

For 2025, there are 3 different limits for benefits in kind:

  • CZK 50,000/year — contributions to life insurance, supplementary pension insurance or a long-term investment product (DIP)
  • CZK 46,557/year — contributions towards healthcare benefits in kind
  • CZK 23,278.50/year — contributions towards sport, education, culture, health, books, holidays, etc.
Working-from-home allowance 

From 2025, flat-rate reimbursement for working from home increases to CZK 4.80/hour. 

Business-travel reimbursements: domestic meal allowances 

As every year, domestic meal-allowance rates have increased. The following amounts apply for 2025:

  • 148–177 CZK when the business trip lasts 5–12 hours,
  • 225–271 CZK when the business trip lasts 12–18 hours,
  • 353–422 CZK when the business trip lasts more than 18 hours.
Business-travel reimbursements: foreign meal allowances 

If your employee travels abroad on business, they also qualify for a foreign meal allowance. You can find the 2025 rates by country here. 

Business-travel reimbursements: your own car 

There has also been an increase in reimbursement for using an employee's private car on a business trip. The depreciation allowance (compensation for vehicle wear and tear) has risen to CZK 5.80/km. If you reimburse fuel using the prices set by decree, pay attention: these have also increased from 2025:

  • CZK 35.80 per litre of 95-octane petrol
  • CZK 40.50 per litre of 98-octane petrol
  • CZK 34.70 per litre of diesel
  • CZK 7.70 per kilowatt-hour of electricity

 

I hope this article has helped you make sense of the changes. 🙂 If you have further questions, do not hesitate to get in touch.