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Minimum Wage 2026 and Everything It Affects
· 3 min read
The minimum wage is not just a statutory lower limit on pay. It directly determines the minimum assessment base for health insurance, eligibility for the tax bonus, and the minimum hourly thresholds for work agreements.
Quick take
- Minimum wage for 2026: CZK 22,400 per month, CZK 134.40 per hour.
- For part-time contracts, the monthly minimum is reduced proportionally.
- The minimum assessment base for health insurance is derived from the minimum wage.
- It also directly determines the eligibility threshold for the tax bonus.
What has changed
The minimum wage for 2026 is CZK 22,400 per month and CZK 134.40 per hour. Alongside this baseline, the system of guaranteed wages applies according to the complexity and responsibility of the work.
Impact on employers
Employers must review not only standard baseline salaries, but also hourly rates under work agreements (DPP/DPČ) and proportional reductions for part-time contracts. A common error is an hourly rate that inadvertently dips below the minimum after rounding.
| Area | Impact |
|---|---|
| Health insurance | Minimum employee assessment base |
| Work agreements (DPP/DPČ) | Lowest permitted hourly rate |
| Tax bonus | Minimum annual income threshold |
| Wage surcharges | Calculation base for certain statutory wage surcharges |
Health insurance and unexcused absences
If an employee receives no taxable income in a given month (for example, due to an unexcused absence), health insurance must still be paid based on the statutory minimum assessment base. The employer is obliged to remit this contribution and may subsequently recover it from the employee.
Action required
Review all wage assessments (mzdové výměry), recalculate hourly rates under work agreements, and check proportional minimums for part-time staff. Implement these adjustments starting from January, rather than waiting for the next periodic salary review.
What to do now
- 1Check that no monthly wage or hourly rate falls below the statutory minimum.
- 2Recalculate proportional reductions for part-time employees.
- 3Verify health insurance contributions for low-income employees.
When to call an accountant
When dealing with a higher volume of part-time contracts, work agreements (DPP/DPČ), and employees earning near the minimum wage threshold.
Frequently asked questions
- Does the minimum wage apply to work agreements (DPP and DPČ)?
- Yes, the agreed remuneration under work agreements must not fall below the statutory minimum hourly rate.
- Is the minimum wage reduced for part-time contracts?
- Yes, proportionally according to the agreed weekly working hours.
- Does the minimum wage affect the tax bonus?
- Yes, to qualify for the annual child tax bonus, you must earn the legally required multiple of the minimum wage.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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