Forms for download

Act No. 323/2025 Coll., effective from 2026, is fundamentally changing the rules for all Czech employers. The main update is the transition from old paper and fragmented electronic paperwork to a Unified Monthly Employer Report (JMHZ — Jednotné měsíční hlášení zaměstnavatele). Let’s break down how this will affect your business and why making a mistake...

Self-employed individuals in the Czech Republic love the flat-rate tax regime (paušální režim) for its sheer simplicity. You pay a single monthly sum and completely skip the hassle of paperwork and tax returns. However, this convenience can become a headache if your circumstances change—for instance, if you decide to take on regular employment alongside your...

From 1 January 2026, new values for key calculation parameters came into force in the Czech Republic. In practice, this means business owners and accountants need to update their payroll settings, review the limits that apply to different contract types, and adjust the rules for business trips, meal allowances, and compensation for remote work. Below,...

Starting in 2026, self-employed individuals (OSVČ) in the Czech Republic will face higher minimum contributions to social insurance (sociální pojištění) and health insurance (zdravotní pojištění). The monthly payment under the simplified flat-tax regime (paušální daň) will also change. Increase in mandatory contributions Compared to 2025, the total minimum monthly contributions will increase by 1,124 CZK....

Key takeaways A bank account in the Czech Republic can be restricted or blocked because of enforcement proceedings (exekuce), decisions by public authorities, the bank’s internal AML/KYC checks, or transactions that look unusual or risky. The best prevention is simple transparency: keep documents proving the source of funds, do not ignore the bank’s requests, separate...