Documents and Laws in Parliament

Scope: Part One–Part Three; § 3–§ 32a; pages 1–3.

The amendment expands the government’s proposed amendment to the Sickness Insurance Act and introduces a related entitlement to maternity benefits for women whose employment—typically a fixed-term contract—has since ended after the birth of their first child. The rule in § 19(3) is now amended from the original provision, which applied only to female employees in the same employment, to a broader provision covering all women, including the new entitlement under § 32a, while retaining the more favorable previous assessment base. Entitlement arises only if the woman has previously received maternity benefits, personally cared for her previous child, and the next maternity leave begins no later than when that child reaches the age of 4. A transitional provision allows the new rules to be applied to earlier cases as well, but without retroactive payment for the period prior to the effective date.

Scope: Part Two–Part Four; § 7–§ 29; pages 1–8.

The amendment expands the original amendment to the parental allowance to include changes to state social assistance benefits. For single parents, the age limit for a child to qualify as a vulnerable person is raised from 7 to 15 years, which may strengthen their entitlement to support. At the same time, the calculation of standard rent is changing from a breakdown by municipality size to a breakdown by district to better reflect actual regional housing prices. These changes are set to take effect as early as October 1, 2026, while the increase in the parental allowance will take effect on January 1, 2027; the proposal could increase public spending by up to 3 billion CZK per year.

Scope: Part One–Part Three; § 39; pages 1–9.

The amendment supplements the government’s increase in the parental allowance with a change to the state social assistance benefit for the poorest families with children. Under the new proposal, the bonus for a dependent child in households with an income below three times the subsistence minimum will be standardized at 1,000 CZK per month; the existing lower bracket up to 1.43 times the subsistence minimum is abolished, so the amount changes from 500 Kč to 1,000 Kč. The proposal aims to eliminate the inequality whereby the poorest households received less support than households with slightly higher incomes, and estimates the additional impact on the state budget at approximately 300 to 400 million CZK per year. This change to the benefit is set to take effect on October 1, 2026, while the other provisions of the law will take effect on January 1, 2027.

Scope: Part One–Part Three; Section 4; pages 1–7.

The amendment extends the main amendment to the Act on State Social Assistance Benefits and changes the calculation of reference income for people undergoing debt relief. Unlike the current provisions, selected insolvency payments and deductions will now also be subtracted from income, so that the benefit more accurately reflects the household’s actual disposable income. The goal is to reduce disincentives to legal employment and to support debt resolution through debt relief; some of the changes are set to take effect in October 2026, with the remainder taking effect in January 2027. The proposal may increase government spending, but its sponsors also expect motivational and fiscal benefits due to higher legal incomes.

Scope: Part One–Part Three; § 5; pages 1–6.

The amendment extends the main amendment to the Act on State Social Assistance Benefits and changes the method for calculating the income of self-employed individuals for the purpose of determining eligibility for benefits. For primary self-employment, the minimum countable income is reduced from 80% to 60% of the average wage, which may help low-income self-employed individuals qualify for benefits. For self-employed individuals under the flat-rate regime, 1.5 times the average wage is now counted in both the first and second brackets, and twice the average wage in the third bracket; consequently, eligibility may actually be limited for some individuals. This change is set to take effect on October 1, 2026, while the other parts of the main amendment will take effect on January 1, 2027.

Scope: Part One–Part Three; Section 38; pages 1–6.

The amendment extends the original amendment to the Act on State Social Assistance Benefits and modifies the conditions for the child bonus. Under the new provisions, employment status for eligibility for the bonus is assessed only for parents of a dependent child in the household, rather than for all adult members of the household as was previously the case. The goal is to prevent a child from losing benefits due to the inactivity of another adult who is not the child’s parent. The proposal also sets the effective date of this change as October 1, 2026, while the other parts of the Act take effect on January 1, 2027.

Scope: Section 50; pages 1–3.

The amendment modifies Section 50 of the Digital Economy Act and clarifies the definition of an administrative offense related to content moderation under the Digital Services Regulation. New penalties will apply if a provider fails to moderate content objectively, proportionately, and transparently, or fails to respect users’ fundamental rights, particularly freedom of expression and the right to information. At the same time, criteria for assessing the administrative offense are added, such as compliance with terms of service, proper justification for intervention, and the provision of remedies. The proposal does not create a new, separate liability for excessive content blocking, but links the penalty directly to the DSA rules.

Scope: Section 395m; pages 1–3.

The amendment modifies Section 395m such that the fixed minimum retention period for traffic and location data is changed from 6 months to a reference to the period specified in Section 97(3) of the Electronic Communications Act. The aim is to align the provision with any future amendments to that Act and to avoid specifying a specific time limit directly in the Act on International Judicial Cooperation. In practice, this affects the conditions under which service providers may request reimbursement of costs when complying with a European Production Order for electronic evidence.

Scope: Part One; Sections 13–38l; pages 1–28.

The bill amends the Income Tax Act by eliminating the tax credit for a spouse and, in its place, increasing the tax credit for a child under 3 years of age. The benefit is to be increased by 1,000 CZK per month, and by 4,000 CZK per month if at least one of the taxpayers providing care holds a ZTP/P card. This is accompanied by amendments to related sections concerning the documentation of eligibility and data processing; the current rules are to apply to periods beginning before the amendment takes effect. The amendment is proposed to take effect on January 1, 2027.

Scope: Part One–Part Three; § 4–§ 60; pages 1–3.

In addition to increasing the parental allowance, the amendment also introduces a change to the law on state social assistance benefits. Under the new provisions, when assessing household income, the amounts actually withheld or paid in connection with debt relief, enforcement proceedings, and the execution of court decisions must be taken into account, so that benefits are better based on the household’s actual disposable income. Compared to the current regulation, the rule changes from a general deduction of ordinary expenses and contributions to an expanded deduction that also includes these deductions, while aiming to prevent undesirable incentive effects. Employers are now required to include the amount of these deductions in the income statement.

Scope: Section 31a; pages 1–7.

The amendment adds a new mechanism to the government’s increase in the parental allowance, providing for its future adjustment in line with inflation. The government could increase the amounts by decree as of January 1 if the cumulative growth in consumer prices for the relevant period reaches at least 5%, and the increase would correspond to the full rate of inflation, rounded up to the nearest thousand crowns. The increased amounts would apply only to the youngest children born or taken into care starting in the year the amount is increased, with the first reference period set to begin on January 1, 2027. The proposal does not change the group of eligible individuals or the conditions for receiving benefits, but it creates the possibility of higher government expenditures in the future.

Scope: Part Two; § 29; page 1.

The amendment modifies the main proposal in the section of the Income Tax Act so that the repayment of a loan or credit for a property being sold is now also considered a housing need, provided that the taxpayer simultaneously takes out a new loan of the same or greater amount for another primary residence. The aim is to extend the possibility of tax exemption on income from the sale of real estate to cases where part of the purchase price must be used to pay off an existing mortgage. The proposal is intended to eliminate the current disproportionate tax burden on people who are merely moving to a new home and do not, in fact, derive any net financial benefit.

Scope: Section 29; page 1.

The amendment modifies the income tax rules for employee housing in Part Two of the main bill. Under the new provisions, the value of using a company apartment or house provided by an employer to an employee is to be exempt from tax, and the employer is to be able to claim the related costs or depreciation as tax-deductible. At the same time, the existing provision is amended to repeal the special tax incentive for temporary employee housing and replace it with an incentive for company housing. The goal is to better support permanent housing for employees than the current low limit for temporary housing.

Scope: Part Two; Section 29; page 1.

The amendment expands the changes to the Income Tax Act so that non-monetary benefits provided by an employer to an employee in the form of a public transportation pass are now eligible for tax relief. At the same time, this form of benefit is added to the list of the employer’s non-tax-deductible expenses under the related provisions, just like other tax-exempt employee benefits. The goal is to encourage the use of public transportation, reduce private car use, and promote environmentally friendly commuting. The proposal applies only to prepaid passes, not to single-ride fares.

Scope: Part Two; § 29; page 1.

The amendment modifies the Income Tax Act so that the annual limit of 40 mil. Kč for the exemption applies not only to income from the transfer of cryptoassets, but also collectively to selected other income of natural persons, particularly from the transfer of securities and other exempt property income. If the total of this income for the year exceeds 40 mil. Kč, the exemption will now apply only proportionally to the portion up to the limit. The proposal does not change the conditions for the exemption or the time tests, and according to the explanatory memorandum, it is intended to affect only exceptionally high income, not ordinary investors. The goal is to limit the complete tax exemption for very high capital and property income and to promote fairer taxation.

Scope: Section 29; pages 1–2.

The amendment modifies the tax provisions of the main law so that the basic taxpayer deduction is now converted into a tax benefit that, under certain conditions, can also be paid out in the form of a bonus. The aim is primarily to help low-income workers, who currently forfeit part of the deduction, and to link the maximum bonus to the social and health insurance premiums actually paid. At the same time, related provisions on deductions, tax benefits for children, annual tax settlements, and proof of eligibility are being adjusted accordingly. According to the explanatory memorandum, the change is expected to reduce public budget revenues by approximately 0.5 billion CZK per year.

Scope: Section 12; pages 1–2.

The amendment clarifies the exemption from sales reporting for taxpayers engaged in public benefit activities. It newly stipulates that income subject to income tax of up to 1,000,000 CZK per year is considered minor secondary business activity. The aim is to eliminate the ambiguity of the original term, increase legal certainty, and reduce the risk of penalties as well as the administrative burden on these entities. The limit aligns with the existing threshold in the Income Tax Act.

Scope: § 112–§ 63; pages 1–10.

This concerns a written parliamentary question and the minister’s response regarding the prosecution of illegal employment, disguised agency employment, and the liability of end employers in connection with the death of a 15-year-old Ukrainian boy at the company HASIT. The minister states that this specific case was not investigated under the KOBRA 26 regime, but the labor inspectorate did find illegal employment as well as serious violations of workplace safety; the matter is proceeding through administrative proceedings. The Mykulas agency faces a fine of up to 10 million CZK, and HASIT faces a fine of up to 2 million CZK; the law now also allows for the revocation of agencies’ licenses for illegal employment. The response also confirms ongoing inspections of high-risk sectors, the introduction of stricter measures effective July 1, 2026, and that the ministry has no information regarding reimbursement for the emergency services’ response or any potential compensation for the family.

Scope: Part One–Part Three; § 2–§ 124a; pages 1–8.

The proposed amendments to the Consumer Credit Act primarily address creditworthiness assessments, creditors’ disclosure obligations, and credit price limits. Some proposals relax the rules for interest-free deferred payments and account overdrafts, while others strengthen consumer protection through mandatory warnings in advertising, highlighting key information in the contract, and the obligation to provide a detailed statement of the debt before collection proceedings begin. Furthermore, the proposal includes raising the price cap for selected loans from four times to five times the reference value and shortening the period during which cancer diagnoses may be taken into account in insurance from 15 years to 6 or 7 years. The amendments also include technical and transitional changes, including a postponement of the effective date of certain rules for interest-free loans until February 1, 2027.

Scope: Part One; pages 1–2.

The amendment to the Product Repairs Act primarily supplements and clarifies the reference to European regulations, including, for the first time, the 2026 Commission Directive expanding the scope of products to include local household heaters. At the same time, it proposes a change to the effective date of the Act: instead of a fixed date, the Act is now to take effect on the first day of the month following its promulgation. No motion to reject the Act was filed.