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New Pension Contribution Rules for High-Risk Jobs

Starting on January 1, 2026, new rules will apply to companies employing workers classified in Risk Categories 3 and 4 under Czech Ministry of Health Decree No. 432/2003 Coll. The regulation focuses on roles exposed to vibrations, extreme temperatures or heavy physical load. Industries such as manufacturing, logistics, construction, transport and production will be impacted the most. International companies with operations in the Czech Republic must also comply.

Risk Classification

In the Czech Republic, each job position must be assigned to a specific risk category:

  • Category 1: low-risk activities, such as office work
  • Category 2: moderate exposure within legal limits
  • Category 3: exposure regularly exceeding limits
  • Category 4: high exposure that cannot be effectively reduced with technical protection

The new regulation applies only to Categories 3 and 4, and only when exposure is linked to: vibrations, cold, heat or significant physical effort.

Mandatory Contribution

Employers must pay a pension contribution equal to approximately 4% of the employee’s gross monthly salary. The contribution is mandatory only when all three conditions below are met:

  1. The employee has a state-supported pension plan.
  2. A formal written request is submitted to the employer.
  3. The employee works at least three high-risk shifts in the same month.

Once these conditions are fulfilled, the contribution becomes mandatory.

What Companies Must Do

Companies must update internal documentation and inform eligible employees by January 15, 2026. Payroll systems, HR processes and record-keeping procedures must also be updated, and documents must be archived for at least 10 years.

The first payment must be made by March 2026, based on work performed in February. Existing pension contributions may be included if they meet the minimum legal requirements.

Inspections and Penalties

Compliance will be monitored by the Czech Social Security Administration. If a company does not follow the rules, penalties may reach up to CZK 2,000,000.

Why Prepare Now

The new regulation introduces a significant change for companies employing workers exposed to high-risk conditions. Updating job classifications and adjusting HR processes in advance will help ensure compliance, protect employees and support safe operations.

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