Minimum wage increase

From 1.1.2026 the minimum monthly wage rises to CZK 22,400 and the minimum hourly wage to CZK 134.40 for a 40-hour working week. These rates apply whether employees work under ordinary employment contracts, DPP agreements or DPČ agreements.

Higher contribution thresholds for DPP and DPČ agreements

From 1.1.2026 the limit for DPP agreements without contributions is set at up to CZK 11,999. The limit for DPČ agreements without contributions remains CZK 4,499.

Assessing the limits: income from multiple agreements with the same employer is added together (e.g. two DPP agreements with one employer are combined for the threshold); agreements with different employers are assessed separately

Employee meal contributions (the employer is not obliged to contribute)

For 2026 the maximum cash meal allowance exempt from tax and contributions is CZK 129.50, provided the employee works at least 3 hours per shift.

Limits for benefits in kind (the employer is not obliged to contribute)

For 2026 the following limits apply to benefits in kind exempt from tax and contributions:

  • up to CZK 50,000/year — contributions to employees' life insurance, supplementary pension insurance or supplementary pension savings (employers must contribute for category-three hazardous work)
  • up to CZK 48,967/year — healthcare benefits in kind (limits are linked to the average wage)
  • up to CZK 24,483.50/year — leisure benefits: contributions towards sport, education, culture, books, holidays, etc.
Working-from-home allowance (the employer must contribute)

For 2026 the flat-rate reimbursement for working from home is CZK 4.70/hour (a CZK 0.10 decrease from 2025).

Business-travel reimbursements: domestic meal allowances

For 2026 the minimum domestic meal-allowance rates for a private-sector employee's business trip depend on its duration. No meal equivalent to breakfast, lunch or dinner may be provided; otherwise the allowance is reduced proportionately:

  • CZK 155–185 — the business trip lasts 5–12 hours
  • CZK 236 to CZK 284 — the business trip lasts 12–18 hours
  • CZK 370–442 — the business trip lasts more than 18 hours

In the public sector, these bands also have a range (e.g. CZK 155–185, CZK 236–284, CZK 370–442).

Business-travel reimbursements: foreign meal allowances

Foreign meal allowances for 2026 use the rates set by decree.

Business-travel reimbursements: your own car

For 2026 the following average rates apply to travel reimbursements:

  • CZK 5.90/km — basic reimbursement for using a private passenger car
  • CZK 1.60/km — basic reimbursement for motorcycles and three-wheelers

 

  • Fuel: average prices for 2026:
    • CZK 34.70/l — 95-octane petrol
    • CZK 39.00/l — 98-octane petrol
    • CZK 34.10/l — diesel
    • CZK 7.20/kWh — 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.